Brazil’s customs system is undergoing a major transformation with the introduction of the Single Import Declaration (DUIMP). This new requirement, which will gradually replace the traditional Import Declaration (DI), aims to streamline and modernize import procedures, increase transparency, and improve compliance with international standards.
As companies prepare for the phased rollout, it is crucial to understand how DUIMP will reshape import processes, logistics, and customs valuation in Brazil.
What is DUIMP?
DUIMP is a key part of Brazil’s broader customs reform, known as the “Single Foreign Trade Portal.” Led by the Federal Revenue Service and the Secretariat of Foreign Trade (SECEX), this initiative aims to integrate various stages of the import process into a single, simplified declaration. Its main objectives are to:
• reduce bureaucratic delays;
• improve predictability in import operations;
• lower compliance costs.
What are the impacts of DUIMP?
Key milestones include the initial rollout for maritime imports in October 2023 and the mandatory use of DUIMP by October 2024 for specific regimes, including Temporary Admission, the Special Customs Regime for the Export and Import of Goods for Oil and Gas Exploration and Production (REPETRO), and the Special Customs Regime for Industrial Warehouses under Customs Control (RECOF).
Additionally, customs valuation under DUIMP is expected to change significantly, particularly in how the value of imported goods is declared and verified.
Accurate customs valuation determines the basis for calculating various taxes, including Import Duty (II), IPI (Tax on Industrialized Products), PIS/COFINS (Social Integration Program and Contribution for the Financing of Social Security), and ICMS (Tax on Circulation of Goods and Services). DUIMP’s standardized data submission process aims to enhance the accuracy and transparency of this valuation, ensuring compliance with international agreements such as the WTO Customs Valuation Agreement.
Understanding What Changes with the New Declaration:
These changes will include a unified data submission process where importers submit a single set of information, automatically cross-referenced with other databases to improve customs valuation accuracy.
Currently, importers must submit various product attributes to different regulatory agencies, often leading to inefficiencies and delays. DUIMP will centralize these requirements, allowing importers to provide all necessary information through a single platform. By centralizing data submission, DUIMP eliminates the need for importers to submit the same information multiple times to different agencies.
As DUIMP implementation progresses, importers involved in these activities must prepare for the upcoming changes. This preparation includes:
• reviewing the product catalog;
• making necessary operational adjustments to meet DUIMP requirements.
However, as with any major overhaul, successful adaptation will require careful planning, strict compliance, and proactive engagement with the new regulations.
The implementation of DUIMP is a x By streamlining the import process, unifying product attribute submissions, and improving customs valuation, DUIMP is expected to bring substantial benefits to importers and the Brazilian economy.
