BECAUSE OF THE CONSTANT QUERIES AND TO IDENTIFY THE MODALITIES AND SUBMODALITIES IN ENABLING SISCOMEX, DISCUSS ALTERNATIVES FRAMEWORK DEFINED BY THE LAW.
WE CLARIFY THAT THE QUALIFICATION OF AN INDIVIDUAL LEGAL ENTITY RESPONSIBLE FOR IMPORTING, EXPORTING OR INTERNADORA THE MANAUS FREE ZONE (MFZ), TO PRACTICE DEEDS IN THE INTEGRATED FOREIGN TRADE (SISCOMEX), AND THE ACCREDITATION OF THEIR REPRESENTATIVES TO PRACTICE ACTIVITIES RELATED TO CUSTOMS CLEARANCE, BEFORE THE INTERNAL REVENUE SERVICE OF BRAZIL (RFB), MAY BE GRANTED FOR ONE OF THE FOLLOWING METHODS: INDIVIDUAL AND CORPORATE.
IN INDIVIDUAL MODE, IN CASE OF ENABLING THE PERSON CONCERNED, CAN ONLY PERFORM AS: FOREIGN TRADE OPERATIONS TO CARRY OUT THEIR PROFESSIONAL ACTIVITIES, INCLUDING AS A FARMER, CRAFTSMAN, ARTIST OR SIMILAR; IMPORTS FOR ITS OWN USE AND CONSUMPTION , AND IMPORTS TO THEIR PERSONAL COLLECTIONS.
IN
CORPORATE MODE, ENABLING IT WILL GIVE THE FOLLOWING SUBMODALITIES:
- EXPRESSES WHEN INCORPORATED AS A CORPORATION TRADED WITH SHARES TRADED ON A STOCK EXCHANGE OR IN THE OTC MARKET, AND ITS WHOLLY OWNED SUBSIDIARIES, WHEN AUTHORIZED TO USE THE EXPRESS CUSTOMS CLEARANCE (BLUE LINE); PUBLIC OR MIXED COMPANY, PUBLIC ADMINISTRATION BODIES DIRECTLY, MUNICIPALITY AND PUBLIC FOUNDATION, AUTONOMOUS PUBLIC AGENCY, INTERNATIONAL ORGANIZATION AND OTHER EXTRATERRITORIAL INSTITUTIONS; WHEN ENABLED TO ENJOY THE TAX BENEFITS OF THE SPECIAL TAXATION FOR CONSTRUCTION, EXPANSION, REFORM AND MODERNIZATION STADIUMS FOOTBALL (RECOPA), AND WHEN TO ACT EXCLUSIVELY IN EXPORT OPERATIONS;
- UNLIMITED, WHICH ESTIMATED THE FINANCIAL CAPACITY EXCEEDING U.S. $ 150,000.00 (ONE HUNDRED FIFTY THOUSAND DOLLARS OF THE UNITED STATES) OR
- LIMITED, WHICH ESTIMATED THE FINANCIAL CAPACITY IS EQUAL TO OR LESS THAN U.S. $ 150,000.00 (ONE HUNDRED FIFTY THOUSAND DOLLARS OF THE UNITED STATES OF AMERICA).
WE EMPHASIZE THAT, FOR PURPOSES OF THE PROVISIONS ON THE SUBMODALITIES UNLIMITED AND LIMITED, AN ESTIMATED FINANCIAL CAPACITY FOR FOREIGN TRADE TRANSACTIONS HEDGED IN EACH CONSECUTIVE PERIOD OF SIX MONTHS SHALL BE DETERMINED UPON CALCULATION SYSTEM DEFINED IN NORMATIVE ACT ISSUED BY THE COORDINATION GENERAL ADMINISTRATION OF CUSTOMS (COANA).