Manaus is one of the largest capitals of Brazil, with the most modern industrial and technological center in Latin America, gathering more than 600 state-of-the-art industries.
But although we are in the same country and use the same legislation, there are some details and particularities in the operations in the Manaus Free Trade Zone due to the tax incentives. Therefore, in this post we will address 3 Particularities of Import Operations in the Manaus Free Trade Zone:
In order to take advantage of the tax incentives administered by Suframa (Manaus Free Trade Zone Superintendence) on the import of foreign goods, the importer must fill out and submit the PLI (Import Licensing Application) to Suframa to analyze and authorize, or not, the Licensing.
It is important to emphasize that if the imported item has the consent of any other agency, such as Decex, Inmetro, Anvisa, among others, it is first necessary to submit the PLI to Suframa which, after its authorization, transmits the information to Siscomex and returns the Import License "granted at Suframa" with the pendency in the other agencies related to the administrative treatment of the NCM in question.
So, if you have an operation with incentives from the Manaus Free Trade Zone and the NCM of the imported product requires some administrative treatment with prior restriction to shipment, you must first submit the PLI to Suframa.
Do not "be alarmed" if after the customs clearance you receive the information that your DI (Import Declaration) parameterized in Grey Channel, provided that this parameterization is from the Secretary of State for Finance (SEFAZ).
In the first operations, it is natural to have this "scare" when receiving the news that the DI was parameterized in Grey Channel.
In Manaus, after the clearance with the Federal Revenue, you have up to 72 hours to transmit the DAI (Amazon Declaration of Import) which is the sending of an electronic file to SEFAZ with some data of DI, Destination and Use of Goods, Taxation and Registration Sefaz.
For ICMS processing, this procedure is necessary for all companies installed in the States of Amazonas with an active State Registration.
After sending this electronic file, known as DAI, the analysis is performed and the ICMS release is processed. And it is at this moment that the system parametrizes in Channel "Green" or Gray.
Regardless of the parameterization when processing the DAI, the goods are ready to leave the enclosure, however the importer should wait for the parameterization to break the seal or touch the cargo.
If it is parameterized as Grey Channel, it is necessary, by signing the "Seal Term for Inspection", to request the inspection.
The procedure for physical and documentary inspection will be initiated within 72 hours, remembering that until its release (inspection and documentary analysis) the goods must be segregated and cannot be used. The violation of this seal will cause the offender the penalty of 10% of the value of the imported goods.
Another particularity is the Release of MAPA for inspection of wood packages.
In this case, the process has an integrated system with the terminals, where the inspector analyzes the processes before arrival and because of risk management, releases more than 90% of the processes in the sorting, that is, the importers already have knowledge even before the cargo docks if they will be directed for inspection.
Therefore, about 90% are released even before berthing, the rest, including consolidated cargo, are analyzed after the cargo is received by the terminal and the survey list follows the unloading sequence, leaving the process transparent and effective.
As we can see, it is essential that the operator and all those involved in the procedure of Import Operations in the Manaus Free Trade Zone, have knowledge about these 3 particularities, in addition, of course, the good import practices that apply to all modes.
*The Pine Academy is a project developed by the Pine Group to train and qualify foreign trade professionals.