There are many questions and discussions on how to rate Terminal Handling Charge (THC) in the Import Declaration (DI) additions.
Unfortunately, we have too few reference materials in our legislation for this doubt to be resolved. However, we believe that a conclusion can be reached, and this is what we will explain in this article.
But first, a brief summary of an important term to understand the entire content of the article - you may already be familiar with them, but it's important to explain to those who are still starting to work with Foreign Trade.
In literal translation, Terminal Handling Charge (THC) is the charge for handling cargo at the port terminal. In other words, it is the cost of handling containers in a terminal.
When the equipment is moved from the ship to the container's storage place, the THC is charged so that the control can then be performed by the customs.
The fee in question serves precisely to cover the costs relating to such container handling.
The fee may be applied both on export and import, since in both cases there is the movement of equipment, either for shipment or for delivery to the customer.
In addition to the handling charge, the Terminal Handling Charge (THC) covers other procedures that are within it. Like:
And it is in these last two items that many discussions take place.
According to Art. 78, Items I and II of the Customs Regulation, there are two main ways of apportioning values within the SISCOMEX additions.
By the value of the goods or net weight. Follow the article:
Art. 78 When the import declaration refers to goods classified under more than one Mercosur Common Nomenclature code:
I - the cost of transport of each commodity shall be obtained by dividing the total value of the transport in proportion to the net weights of the commodities; and
II - the cost of insurance of each good will be obtained by dividing the total value of insurance in proportion to the values of the goods, loaded, at the place of shipment.
However, there is still room for interpretation of Art. 78 of the Customs Regulation, given that it does not make clear whether the foreman should obey the same mechanism of international freight.
There is even more doubt considering that, by the mechanics of SISCOMEX import, the foreman and other additions are added to the value of the goods on the cover of the Import Declaration, composing the Value of Goods at the Place of Shipment - VMLE.
This fact can generate the interpretation that the foreman should be apportioned by the value of the goods, and not by net weight.
Those who use foreign trade support software must have come across pre-programmed software in different ways, sometimes by net weight, and sometimes by the value of the goods.
When we read Decree No. 8257/2014 which disciplines the incidence of the Merchant Navy, we clearly see the indication that the foreman is indeed considered a component of international freight:
Art. 3 AFRMM is levied on freight, which is the remuneration of waterborne transportation of cargo of any nature unloaded in Brazilian port.
§ 1 For the purposes of this Law, remuneration for waterborne transport means remuneration for the transport of cargo port to port, including all port charges for handling cargo, contained in the bill of lading or declaration referred to in § 2 of Article 6 of this Law, before and after such transport, and other charges of any nature relevant to it.
Therefore, by comparison with Art. 3 of Decree 8257/2014, with the foreman being standardized as one of the integral parts of international maritime transport services, we understand and can conclude that:
It is possible to apply the apportionment of THC in the additions of the Import Declaration by the net weight provided for in paragraph I of Article 78 of the Customs Regulation.
If you have any other questions about Terminal Handling Charge in the Import Declaration, please leave them here in the comments below.
* This material is reference material for study basis, it does not serve as regulation or instruction for the application of regulatory measures.