In the trade between peoples of antiquity there were already records made in different ways in cargoes on board ships. With the growth of trade between countries over the years, each country adopted certain control strategies for the entry and exit of goods and several nations agreed in convention a standardization of transport documentation.
The bill of lading/shipment is issued by the carrier and/or freight consolidator, it describes the transport operation, defines obligations, supports the goods and constitutes proof of possession for the importer.
The bill of lading can be called: in the sea transport of Bill of Lading (BL), in the air transport of AirWay Bill (AWB), in the road transport of Road Bill of Lading (CTR) and in the rail transport of Rail Bill of Lading (TIF).
Although decree 19,473, which came into force in the Getúlio Vargas government, has been revoked, the concept of freight knowledge remains as follows:
"The original bill of lading, issued by transport companies by water, land or air, proves the receipt of the goods and the obligation to deliver them to the place of destination."
Normally, three guides to the original are issued, forming the complete game. It is considered as ORIGINAL the one that does not present a copy declaration.
The Federal Revenue Service classifies the bill of lading with different classifications according to who issued it.
The house or direct knowledge supports the necessary documentation for customs clearance, for each knowledge there must be an Import Declaration, except exceptions established by the Brazilian Internal Revenue Service.
Pinho International Logistics carried out a digitally signed petition for the acceptance of the documents and on March 24, 2020, as a measure to combat Coronavirus, the IRS decreed that the original scanned knowledge will have the same legal effects as the printed document.
"The original bill of lading that is digitalized according to Decree No. 10,278 18/03/2020, will have the same legal effects as the original document, and its presentation in digital means to the customs precinct will be considered as met the provision contained in item IV, Article 54 of IN SRF No. 680, 02/10/2006. - Import 017/2020
This measure brought agility, optimization of resources and also helps in the reduction of impressions, collaborating with the environment.