Commercial Invoice - Customs Instructions

Published on 11/28/2014 16:50

Updated on 01/13/2021 17:43

The commercial invoice is the contractual document that reflects the sales transaction between the Brazilian importer and the foreign exporter.

Instruction for Import Declaration

The Import Declaration (DI) must be mandatorily accompanied by the original copy of the commercial invoice, signed by the exporter (art. 553, item II of the Customs Regulations in conjunction with art. 18 of IN SRF nº 680/2006) or their legal representative, according to ADI RFB nº 14/2007. Failure to present the original copy will result in the interruption of the customs clearance process (art. 570, § 1º, item I, of the Customs Regulations).

The first copy of the commercial invoice will always be the original, and may be issued, as well as the other copies, by any process (art. 559 of the Customs Regulations). The first copy of the commercial invoice, when issued electronically, will be accepted if it expressly indicates this.

Required Content of the Commercial Invoice

The invoice must include the following information (art. 557 of the Customs Regulations):

• Complete name and address of the exporter;
• Complete name and address of the importer;
• Description of the goods in Portuguese or in an official language of the General Agreement on Tariffs and Trade (GATT), or, if in another language, accompanied by a Portuguese translation at the discretion of the customs authority, containing the proper and commercial names with the essential elements for its accurate identification;
• Marks, numbers, and, if applicable, reference numbers of the packages;
• Quantity and type of packages;
• Gross weight of the packages;
• Net weight of the packages;
• Country of origin, understood as the country where the goods were produced or where the last substantial transformation occurred;
• Country of acquisition, considered the country from which the goods were purchased to be exported to Brazil, regardless of the country of origin;
• Country of provenance, considered the country where the goods were located at the time of acquisition;
• Unit and total price of each type of goods, including, if applicable, the amount and nature of any reductions and discounts granted to the importer;