Brazil Customs Regulation (Decree 6,759/2009)

Brazil faced significant customs inefficiencies and revenue losses due to outdated processes.

Key Obligations

["DI import declaration mandatory via SISCOMEX", "LI import license for restricted goods", "Payment of II (import tax), IPI, PIS/COFINS, ICMS"]

Penalty Ranges

Fines up to 100% of goods value; imprisonment up to 5 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Receita Federal do Brasil (RFB) — Customs