The Glossário Jurídico Inglês-Português COMEX serves as a comprehensive resource for legal terminology related to international trade and commerce. It includes essential terms such as 'Imposto de Importação' (Import Duty) and 'Regime de Drawback Integrado' (Integrated Drawback Regime), providing definitions and context for each. This glossary is particularly useful for professionals in law, trade, and customs, offering clarity on complex legal concepts. Ideal for students and practitioners in the fields of international commerce and legal studies, it aids in understanding the nuances of trade regulations. The glossary encompasses a wide range of topics relevant to Brazilian customs and trade law.

Key Points

  • Defines key legal terms in international trade, including 'Imposto de Importação' and 'ICMS'.
  • Explains various customs regimes such as 'Regime de Drawback Integrado' and 'Zona de Processamento de Exportação'.
  • Provides insights into Brazilian trade regulations and their implications for importers and exporters.
  • Serves as a vital resource for legal professionals and students in commerce and law.
Amanda Seimetz
2 pages
Language:Portuguese
Type:Resource
Accounting
Amanda Seimetz
2 pages
Language:Portuguese
Type:Resource
Accounting
161
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Glossário Boletim COMEX tributário
Adicional de Frete da Marinha Mercante - AFRMM Merchant Marine Freight Fee
conhecimento de embarque bill of lading –
Conselho Nacional das Zonas de Processamento de Exportação - CZPE National Council of Exportation Processing Zones
Contribution to Financing of Social Security levied on importation COFINS/Importation
Contribution to Social Integration Program tax levied on importation PIS/Importation -
Imposto de Importação Import Duty - I.I.
Imposto sobre a Circulação de Mercadorias e sobre a Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação - ICMS
Tax on Distribution of Goods and Services
Imposto sobre Produtos Industrializados - IPI Tax on Manufactured Products
Ministério do Desenvolvimento, Indústria e Comércio Exterior - MDIC Ministry of Development, Industry and Foreign Trade
PIS - Importação e COFINS – Importação Taxes on Revenue or on Imported Services
PIS/COFINS Social Integration and the Social Security Financing Programs
Regime de Admissão Temporária para Utilização Econômica Temporary Admission for Economical Purposes Regime
Regime de Depósito Alfandegado Certificado - DAC Certified Customs Warehouse Regime
Regime de Drawback Integrado Drawback Integrated Regime
Regime de Entreposto Aduaneiro Bonded Warehouse Customs Regime
Regime de Entreposto Industrial sob Controle Aduaneiro Informatizado - RECOF
Industrial Warehouse under Computerized Customs Control Regime
Regime de Exportação Temporária Temporary Exportation Regimen
Registro de Exportador e Importador – REI Exporter and Importer Registry
Secretaria da Receita Federal do Brasil - RFB Brazilian Federal Revenue Secretariat
Secretaria do Comércio Exterior - SECEX Foreign Trade Secretariat
Sistema de Rastreamento da Atuação dos Intervenientes Aduaneiros - Radar customs intervening agents’ supervision system
Sistema Integrado de Comércio Exterior - SISCOMEX Foreign Trade Integrated System
Zona de Processamento de Exportação - ZPE Exportation Processing Zone
Brazilian Customs Regulations (RA/2009)
Drawback Suspension Regime, contemplated in item II, article 78, of Decree-Law nº 37, of November 18th, 1966, and by article 59, paragraph 1, of Law nº 10833, of December 29th, 2003.
Joint Ordinance RFB/SECEX nº 01
Tax and Customs Bulletin (Comex Bulletin)
entreposto aduaneiro bonded warehouse
Drawback Suspension Regime, contemplated in item II, article 78, of Decree-Law nº 37, of November 18th, 1966, and by article 59, paragraph 1, of Law nº 10833, of December 29th, 2003.
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FAQs

What is the significance of 'Imposto de Importação' in Brazilian trade?
'Imposto de Importação' refers to the import duty levied on goods entering Brazil. This tax is crucial for regulating international trade and protecting local industries. Understanding this term helps businesses navigate the financial implications of importing goods. It also plays a role in compliance with Brazilian customs regulations, making it essential knowledge for importers.
What does 'Regime de Drawback Integrado' entail?
'Regime de Drawback Integrado' is a customs regime that allows companies to import goods without paying import duties, provided those goods are used in the production of items for export. This system encourages export-oriented production, helping businesses reduce costs and remain competitive in international markets. Understanding this regime is vital for companies looking to maximize their export potential.
How does the 'ICMS' tax impact the distribution of goods?
'ICMS', or the Tax on Circulation of Goods and Services, is a significant tax in Brazil that affects the pricing and distribution of goods. It is levied on the sale of goods and the provision of certain services, impacting both consumers and businesses. Knowledge of ICMS is essential for companies to calculate costs accurately and ensure compliance with tax regulations.
What role does the 'Secretaria da Receita Federal do Brasil' play in trade?
The 'Secretaria da Receita Federal do Brasil' is responsible for tax collection and customs regulation in Brazil. It oversees the enforcement of tax laws, including those related to international trade. Understanding its functions is crucial for businesses to ensure compliance with Brazilian tax obligations and customs procedures.
What is the purpose of the 'Sistema Integrado de Comércio Exterior'?
The 'Sistema Integrado de Comércio Exterior' (SISCOMEX) is an integrated system that streamlines the process of international trade in Brazil. It facilitates the registration and monitoring of import and export operations, making it easier for businesses to comply with regulations. Familiarity with SISCOMEX is essential for companies engaged in international trade to navigate the bureaucratic landscape effectively.

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