Agility, storage cost reduction and handling at the customs terminal: these are the great advantages of OEA Water Clear ance - an import clearance modality destined only to importers accredited as Level 2 (OEA C-2) or OEA-Pleno Authorized Economic Operators.
These accreditations allow the registration of Import Declarations (DI) of goods transported by waterway before the arrival of the cargo and its unloading at the port of final destination.
In this post, you will understand how the particularities, payments and exemptions, the benefits and as bonuses work, what are all the Modalities of the OAS and how to perform your proper accreditations.
First, we need to explain that the Authorized Economic Operator (OEA) is a strategic partner of the Federal Revenue Service that, after having proven the compliance with the requirements and criteria of the OEA Program, will be certified as a low risk, reliable operator and, therefore, will enjoy the benefits offered by Brazilian Customs, related to greater agility and predictability of their loads in international trade flows.
OAS certification consists of the recognition by the Federal Revenue Service of operators in the international logistics chain who demonstrate the ability to manage risks related to the physical security of cargoes and tax and customs compliance.
By becoming an OAS, the operator gains a certification granted by the Brazilian Government for companies in which the management processes minimize the risks existing in their foreign trade operations and thus demonstrate that they are committed to the criteria of Customs Compliance and Security of the Logistics Chain.
The advance payment of AFRMM requires only that the cargo is already manifested in the Merchant System, not requiring a registered DI, i.e. it can be made at any time from the cargo information.
The recognition of AFRMM Exemption/Suspension may be anticipated, provided that the DI of dispatch on water is registered. In this case, the DI must first be registered and then request Exemption or Suspension.
In November 2020, the Federal Revenue Service updated some data relating to the OAS Water Order.
Of the 228 companies certified as OEA-C Level 2 that are entitled to the benefit, 123 have cleared goods through the OEA Water Clearance since its implementation in November 2017.
The representativity of import declarations, in maritime modal, in the DSA since November/2011 was 15.92%, as shown in the bar below in lighter blue.
In the last 12 months, 16.49% of the import declarations, by the maritime modal, were made through this type of dispatch, accounting for 112 companies, as shown in the yellow bar below.
In October/2020, the benefit was used by 87 importers, who cleared 25.35% of their declarations of maritime modal imports by DSA, as shown in the graph below.
Check out the specific benefits for operators certified in the OEA-Compliance Level 2 mode:
The OAS Program enables the certification of the actor in the following modalities: OAS-Safety (OAS-S), OAS-Compliance (OAS-C) Level 1 and 2 and OAS-Plene (OAS-P)
For certification in the OAS Program, the actor must attend:
I - admissibility requirements, which make it capable of participating in the OAS Program certification process - applicable to all;
II - eligibility criteria, which indicate its reliability - applicable to all; and
III - specific criteria per modality or per stakeholder (safety or compliance).
The OEA-Security (OEA-S) is established on the basis of security criteria applied to the logistical chain in the flow of foreign trade operations; the OEA-Security modality may be requested by all actors contained in art. 5 of IN RFB no. 1985/2020.
As we pointed out at the beginning of this post, the OAS-Compliance modality is exclusive to Importers and is given based on criteria for compliance with tax and customs obligations, which is subdivided into the following levels, differentiated as to the criteria required and the benefits granted:
(a) OAS-C Level 1;
(b) OAS-C Level 2.
Itis worth noting again that in the case of the OEA Water Order, only OEA-C Level 2 and OEA-Pleno (OEA-P) Importers certified simultaneously as OEA-S and OEA-C Level 2 areallowed as long as they maintain those certifications.
Important: OEA-C Level 1 certification is not a prerequisite for OEA-C Level 2 certification.
For the purposes of certification as AEO-C Level 1 and AEO-C Level 2, tax and customs compliance criteria related to
I - full description of the goods;
II - fiscal classification of goods;
III - indirect operations;
IV - basis for calculating taxes;
V - origin of goods;
VI - immunities, tax benefits and suspensions;
VII - professional qualification; and
VIII - exchange control.
Source: Federal Revenue