Can you imagine speeding up the entry of capital goods into Brazil without having to deal with piles of paper and long customs queues? A simplified import of machinery and equipment is the shortest way to modernize production lines, gain competitiveness and reduce costs. Throughout this comprehensive guide, you'll discover how the regime works, what its requirements are, the regulations involved and how to take advantage of every advantage to boost your results.
Why the simplified import of machinery and equipment deserves attention
A simplified import of machinery and equipment was created to make life easier for those who need to bring in technology from abroad quickly and with legal certainty. Instead of complex and time-consuming processes, the regime offers leaner procedures, less bureaucracy and clearer taxation. The result shows up in cash flow, in the ability to respond to the market and in the satisfaction of customers who receive products manufactured with state-of-the-art equipment.
Gains in competitiveness and cost reduction
When a company imports a CNC lathe, an industrial printer or a collaborative robot in a simplified way, it avoids prolonged storage in a primary zone, reduces demurrage rates and releases the equipment for production within a few days. This agility translates into faster deliveries, higher quality and more attractive final prices.
Compliance with standards and speedy clearance
The simplified regime follows objective rules published by the Internal Revenue Service and by consenting bodies. This means less uncertainty when calculating taxes and well-defined deadlines for document analysis. With proper planning, clearance can take place in less than forty-eight hours.
What is the simplified import regime for machinery and equipment?
A simplified import of machinery and equipment allows you to file a Simplified Import Declaration, known as a DSI, instead of the traditional Import Declaration. The DSI reduces the number of mandatory fields, accepts electronic attachment of documents and, in many cases, dispenses with physical inspection.
Main features
- Customs value limited to parameters established by the Federal Revenue Service.
- Shipping by air, sea or courier is possible, provided the weight and value fall within the limits.
- Use of the import receipt itself as the basis for paying taxes.
- Digital processing within the Siscomex Single Portal, with real-time tracking.
Value limits and eligible categories
In order to use the DSI, the total value of the operation must respect the ceiling defined in the legislation, which is usually around one hundred and fifty thousand dollars, depending on the nature of the goods. Used machinery can also be eligible, as long as it has an appraisal report and meets safety standards.
Essential documentary requirements
- Detailed commercial invoice, with technical description and serial number of the equipment.
- Bill of lading or AWB with full details of the shipper and consignee.
- Proof of payment or registered exchange contract.
- Import licenses issued by bodies such as Inmetro or Anvisa, where applicable.
Requirements to take advantage of the simplified import of machinery and equipment
Qualification of the company in Siscomex
Without an active Radar license, the company cannot operate in foreign trade. The simplified regime requires at least the limited modality, which covers operations of up to one hundred and fifty thousand dollars per semester.
Correct tax classification
The NCM determines the rate of import tax, the statistical classification and the need for consents. An error in classification can lead to fines of one percent of the customs value, as well as delays in release.
Specific licenses and permits
Machines that operate in regulated sectors, such as food or pharmaceuticals, require prior authorization. Equipment that emits radiation requires a license from the National Nuclear Energy Commission. Mapping out these requirements avoids unexpected hold-ups.
Step by step to operate under the simplified regime
Prior planning and feasibility analysis
Evaluate whether the value of the purchase and the dimensions of the cargo fall within the limits of the simplified import of machinery and equipment. Also consider whether there are tax benefits in schemes such as Ex Tarifario, which reduces Import Tax for capital goods without equivalent domestic production.
Issuing the proforma invoice and exchange contract
Negotiate clear delivery conditions with the supplier and prepare the proforma invoice with technical specifications, harmonizing the description with the chosen NCM. Register the exchange contract before shipment to ensure currency hedging.
Registration of the simplified import declaration
Once the bill of lading is available, access the Siscomex Single Portal and fill in the ISD. Attach the commercial invoice, packing list and any licenses. The system assigns green, yellow, red or gray conference channels. In green and yellow channels, clearance is usually quick.
Payment of taxes and removal of cargo
Issue the payment slip for Import Tax, IPI, PIS and Cofins. After payment, present the receipt to the warehouse and schedule pick-up. If the equipment requires special transportation, arrange for it to be lifted and insured to the industrial plant.
Frequently asked questions about the simplified import of machinery and equipment
Can I import more than one piece of equipment in the same ISD?
Yes, as long as the total value does not exceed the limit and the machines belong to the same tax classification.
Are there any restrictions on used machines?
Used equipment can be admitted, but requires a report from the manufacturer or a certified institution proving good operating conditions.
What taxes are collected?
Import tax, IPI, PIS, Cofins and state ICMS, except for exemptions provided for in special regimes.
Does the simplified regime apply to operational leasing?
No. Leasing operations follow their own rules and require a common Import Declaration.
How an import-export company can help
- Regulatory consultancy which identifies tax benefits, checks value limits and confirms the eligibility of goods.
- License management with Inmetro, Anvisa, Ibama and other bodies, ensuring compliance with all requirements before shipment.
- Precise tax classification with the support of engineers and dispatchers who analyze technical catalogs and avoid fines.
- Door-to-door operation which includes collection abroad, international insurance, transportation, clearance and delivery to the factory floor.
- Real-time monitoring through systems integrated with Siscomex, offering transparency and performance reports.
With specialized support, your company turns bureaucracy into a competitive advantage, reduces risks and frees up capital to invest in new market opportunities.
Conclusion
A simplified import of machinery and equipment is a powerful tool for accelerating industrial modernization, reducing costs and raising product quality. By understanding requirements, regulations and good practices, you avoid setbacks and maximize your return on investment. With planning, correct tax classification and the support of experienced professionals, the equipment arrives quickly, safely and ready to generate value on the production line.
