Import by Order
Increasingly and for various reasons, organizations have been choosing to focus on the main purpose of their own business (end-activities) and to outsource the business activities of their enterprise.
This trend also occurs in foreign trade, as some companies have outsourced their merchandise import operations. One of the forms of outsourcing legally recognized and duly regulated by the Federal Revenue of Brazil (RFB) is the import to order.
Importation by parcel is one in which a company acquires goods abroad with its own resources and promotes its customs clearance of importation, in order to resell them subsequently to a predetermined ordering company, due to a contract between the importer and the assignee, whose object must comprise at least the term or the agreed operations (article 2, § 1, II, of IN SRF nº 634/2006).
Thus, when importing to order, the importer acquires the merchandise from the exporter, arranges its nationalization and resells it to the orderer. Such an operation has, for the contracted importer, the same tax effects as its own importation.
Ultimately, in spite of the obligation of the importer to resell the imported goods to the predetermined orderer, it is the one that not agrees the international purchase and must have the economic capacity to pay the import, by the exchange route.
In the same way, the orderer must also have the economic capacity to acquire, in the domestic market, the goods resold by the contracted importer.
Watch the video above and understand a little more about the advantages of Order-Based Operation:
Additions, conditions and tax liabilities
In order for an order-to-order operation to be carried out in a perfectly regular manner, it is necessary, first of all, that both the ordering company and the importing company must be able to operate in the Integrated Foreign Trade System (Siscomex), according to IN RFB No. 1,603 / 2015.
Thus, in addition to providing its own authorization, the legal entity ordering imported goods from another company must submit to the RFB unit with jurisdiction for customs supervision over its parent company a copy of the contract signed between the two companies and importer), characterizing the nature of their relationship, in order for the contractor to be bound to the order holder at Siscomex, for the term or operations provided for in the contract.
Another condition for the importation to be considered by order is that the operation be carried out integrally with the resources of the contracted importer, otherwise it would be considered an import operation on account and order.
In order to promote the customs clearance of imported goods, as determined in article 3 of IN SRF nº 634/2006, the following conditions must also be met: In preparing the declaration of import (DI), the importer, a contracted legal entity, must select, in the “Importer” tab in the “Characterization of the Operation” field, the “Import by Account and Order” type, in order that Siscomex does not yet have the option “Import by Order”, then in the same “Importer “In the field” Buyer of the Merchandise “, indicate the applicant’s registration number in the National Registry of Legal Entities (CNPJ), in view of the fact that Siscomex still does not have a specific field for the CNPJ of the orderer and, finally, informed, in the “Basic” tab in the Field “complementary information” of the DI, which is an import to order. When completing the addition in the “Merchandise” tab in the “Application” field, the importer should mark the “Resale” option.
It should also be noted that, in order to curb possible attempts to fraud, as established in article 5 of IN SRF nº 634/2006, whenever the value of the imports is incompatible with the capital stock or the net worth of the importer or the orderer importation may be withheld and only released upon guarantee, and the importer and / or orderer may be subject to the special inspection procedure provided for in IN SRF 228/2002.
Specific Tax Treatment
Currently, federal taxes levied on an import must be collected at the time of registration of the DI, regardless of whether it is for its own account or for the order of third parties. In the latter case, however, the tax treatment granted to the importer and the consignee in the subsequent stages of the nationalization of the goods differs from that applicable to cases of importation on their own account:
In addition to accounting for both the receipts of the imported goods and the resources received from the orderer for the resale of the products, the importing company must normally collect and collect – as any other importer – all taxes levied on the resale of imported goods, such as: IPI (because it is equivalent to an industrial establishment); Contribution to PIS / Pasep-Billing; a Cofins-Billing; and CIDE fuels.
It should be noted that, in determining the taxes due for the resale of the merchandise to the predetermined orderer, the importer may use the credits of these taxes, arising from the import operation.
Finally, pursuant to article 70 of Law 10,833 / 2003, the importer must keep, in good order and order, the documents related to the transactions that it performs, for the decadential period established in the tax legislation to which it is submitted, and present them to the customs supervision when required.
Like any other merchant in the country, the ordering company must calculate and collect the taxes normally levied on the marketing of imported goods, such as the PIS / Pasep-Billing, Cofins-Billing, and CIDE fuels, as well as as comply with the other ancillary obligations provided for in the tax legislation.
With respect to IPI, as established in article 13 of Law 11281/2006, the ordering company is treated as an industrial establishment and, therefore, is a taxpayer. Consequently, the orderer must also collect the tax levied on the domestic market of the imported goods and comply with the other ancillary obligations provided for in the legislation of that tax, and may also use the IPI credit originating from the purchase transaction of the importer’s goods.
Reference Legislation:
Law nº 11.281/2006; Law No. 9,430/1996; IN SRF No. 634/2006; IN RFB # 1603/2015; IN SRF No. 634/2006; IN SRF No. 228/2002; IN SRF No. 225/2002. Law nº 5.172/1966 – CTN; Law nº 11.281/2006; Law No. 10,451/2002; Law No. 9,430/1996; Decree-Law No. 1455/1976; Decree-Law No. 37/1966; IN RFB nº 1.169/2011; IN RFB nº 1.037/2010.
IMPORTS BY ORDER. Available at: <http://idg.receita.fazenda.gov.br/orientacao/aduaneira/manuais/despacho-de-importacao/topicos-1/importacao-por-conta-e-ordem-e-importacao-por- order-1 / import-by-order / import-by-order>