All shipments arriving in Brazil are thoroughly inspected by the Federal Customs Service, so the shipment mode you choose will directly impact clearance time. With ShipGlobal, you can import your shipments via informal or formal modes. ShipGlobal is prepared to advise you on the best mode for your shipment.

The Brazilian government controls its foreign trade transactions through an integrated computerized system known by its acronym, SISCOMEX.

SISCOMEX centralizes the flow of information between all government organs and banks involved in import/export operations. Online analyses of import operations registered within the System reduce the number of documents required and speed up the process.

Through our vast service network and affiliations, ShipGlobal offers seamless and hassle- customs clearance solutions. We have an extensive delivery network, covering the entire country. We provide complete information throughout all stages of customs process. Our network partners can provide you shortest time between shipment arrival and its clearance through customs. Not only that, they also offer clearance-in-the-air process with Customs even before the shipment arrives in Brazil.

Through our experienced team of Customs experts, we provide efficient coordination with the Brazilian Customs authorities, ensuring your shipments are cleared with minimal delays.

Documentation

COMMERCIAL INVOICE

• This is a fiscal document that formalizes the transfer of ownership of goods to a buyer.
• All shipments that are dutiable in the country of destination must be accompanied by a commercial invoice.

All commercial invoices must meet the following information prerequisites:

• Tax ID for importer
• Full description and Harmonized System Code (HS)
• If this shipment origin is a Mercosur country it must include the Mercosur Common Nomenclature number (NCM)
• Merchandise unit cost, quantity and currency
• Applicable INCOTERM used (DDP/DDU/EXW)

Formal Entry Clearance

If your shipment requires you to use the formal entry clearance mode, Brazilian law requires that you hire a customs broker to assist with the customs clearance process.

WHAT CAN BE IMPORTED VIA FORMAL ENTRY? Materials for resale or with foreign exchange cover, regardless of declared value Items with declared CIP/CIF value1 over US $3,000 Donations (only for organizations registered with the government) Materials that require an import license, such as alcoholic beverages and tobacco Unaccompanied luggage The complete list is on Siscomex in the Mercosur Common Nomenclature (NCM).

Documentation Required2 Waybill must have the consignee’s CNPJ*/TAX ID Commercial invoice and packing list: original copy signed in blue ink Prior import license: should be approved before the date of shipment to the destination airport (for specific products). This license is only necessary if required by the NCM Valid CPF/CNPJ TAX ID: the document must be duly registered by Federal Customs Service

Customs Process Main requirement: importer registration with the Federal Customs Service (RADAR) ShipGlobal provides customs clearance services to conduct the process through our service network and affiliated service providers

Informal Entry Clearance

Did you know that in Brazil, you are able to utilize the informal entry clearance mode for personal shipments?

WHAT CAN BE IMPORTED VIA INFORMAL ENTRY1,2

Import clearance for shipments with a CIP/CIF value up to US $3,0003 – not for resale Books, periodicals, etc. Samples Finished goods not for resale

Documentation Required Waybill (must have the importer’s CNPJ/TAX ID) Commercial invoice4

Customs Process It’s not necessary to hire a customs broker Shipments are cleared on the same day of its arrival Taxes and Fees

1Will be dutiable. 2In case of a legal entity, foreign exchange closing is allowed to pay the exporter. 3CIP/CIF = cost of goods + international freight + international insurance.

For more details about Brazil’s import regulations, visit the Website of the Federal Revenue Secretariat here - www.receita.fazenda.gov.br

There are so many things to think about when you are running a business. And if you are a U.S. business looking to sell into Canada, or you are a business importing into Canada, the task list gets even longer. But many entrepreneurs do not know the first step to importing. That is why we have created The 10 Easy To Follow Steps To Importing Into Canada for Entrepreneurs.

As a prospective entrepreneur or new business owner, use these steps and links to external resources to navigate through the complexities of importing into Canada.

Determine If The Goods Can Be Imported Into Canada

We often help first-time importers get out of a Customs jam as a result of not first checking eligibility of the imported goods. Because of this, we recommend knowing what can and cannot be imported into Canada as step number one.

To start, you need to

• Obtain an accurate description of the goods you plan to import or export.
• Identify the country of origin, manufacturer, and export of the goods.
• Canada has a range of goods over which it imposes import controls. The Import Control List (ICL) of the Export and Import Permits Act lists these goods.

Next, you will need to determine whether the goods are controlled, regulated or prohibited by any Other Government Department (OGDs). OGDs regulate groups of commodities relating to their agency (Health Canada, Environment Canada, and the Canadian Food Inspection Agency are a few).

There are over 10 OGDs that are involved in the importation, in-transit movement, and exportation of various commodities. If your goods are regulated, they may require special permits, certificates, licenses, special labeling, or a specific type of packaging (i.e. child resistant) depending on the commodity.

Determine The Tariff Classification, Rate Of Duties And Taxes, Value For Duty

Once you have ensured you can import your goods into Canada, you must determine the;

• Tariff classification
• Applicable tariff treatment
• Rate of duty,
• Taxes payable when importing goods.

The fact that every commodity that clears through Customs must have an accurate and correct Harmonized System Classification (tariff classification) applied to it is especially important. This classification comes in the form of code which identifies the item and rate of duty to CBSA.

While correctly classifying your commodities is key to avoiding under or over payment of duties and possible, it also reduces the possibility of Administrative Monetary Penalty System (AMPS) penalties, or seizure of your goods.

Visit the Canada Border Services Agency website to determine how to calculate duties and taxes.

Determine If You Can Take Advantage Of A Free Trade Agreement

Free Trade Agreements are agreements made between countries that desire to reduce trade barriers on goods manufactured in their respective countries. They allow for preferential duty treatment to items that qualify from certain countries. They can also impact exports by reducing or eliminating duty rates for qualifying goods.

Canada has free trade agreements with several nations.

For more information on the respective Canadian Free Trade Agreements, visit the Trade Negotiations and Agreements section of the Department of Foreign Affairs and International Trade Canada.

Understand Your Import Responsibilities And Opportunities

We highly recommend that you gain a good understanding of customs regulations and requirements. Enrolling in trade compliance education will teach you:

• What documents need to be created (and how to spot an error if created by a vendor)
• Key trade topics such valuation, tariff classification, free trade agreements, e manifest, etc.
• How to manage trade compliance

The substantial knowledge you receive help you in understanding logistics and getting a feel for how transactions move through the regulatory process.

Register Your Business For Import Or Export

Before you can import into Canada, you must obtain an import/export account (commonly referred to as an import/export license). To do that you must complete several registration and licensing requirements with municipal, provincial and federal governments early in the process.

Once you complete these steps, you will have the necessities such as a Business Number (BN), registered business name and a GST/HST account. Your Business Number is your single account number for dealing with the federal government regarding taxes, payroll, import/export and other activities.

Canada Revenue Agency's Business Registration Online is the one-stop-shop for all of your federal business registration requirements.

• Call 1-800-959-5525; or
• Visit Business Registration Online

Determine How You Will Submit Your Entry Declaration To Customs

Businesses have many options to communicate import declarations to CBSA. Some are:

• Using a courier broker of freight forwarder who both ships your goods and submits the customs declaration on your behalf.
• Creating an in-house team that submits it directly from your business to Customs via Electronic Data Interchange (EDI).
• Doing it yourself; arriving at the port of entry to meet your goods and make the declaration.
• Hiring a customs broker

A Customs Broker can help you:

• Obtain shipment and contract documentation
• Review the prepared documentation for completeness and compliance with customs regulations
• Prepare and submit a declaration to Customs on your behalf at the port of arrival

Aside from submitting a declaration on your behalf, customs brokers can also help your company reduce costs, improve efficiency, and mitigate risks related to cross-border trade.

Most companies who import goods into Canada find that it is far too expensive and time-consuming to travel to the facility or port of arrival and await clearance, prepare a formal declaration, pay the charges due and then anticipate delivery of their product. Even more expensive is an in-house team.

It can be worth the investment up-front, to at least consult with a customs broker in the planning stages, so that you can have a clear understanding of your risks and proper tariff classifications.

Determine How You Will Pay Duties And Taxes

Just like there are many options for submitting your entry declaration, there are a couple of options for paying duties and taxes. You may:

• Prepare the release and accounting documents yourself, or
• Hire a licensed customs broker to do so on your behalf and therefore, services fees would apply

There are three different payment methods available:

1. Direct security - This is where you would have your bond and security posted with Customs, but this may not be a viable option if you are a new company. When this is in place, you will pay Customs on the last business day of the month for amounts owing on your statement. If payment is late, penalties will apply and possible suspension of deferred payment privileges.
2. Goods and services tax (GST) direct - Once you are a GST Direct Registrant, you can opt to pay Customs on the last day of the month, but without posting a bond and obtaining your security. This does not cover duty, only GST. The same conditions apply as above for late payment.
3. Use of a customs broker's bond - Customs brokers already have bonds in place with Canada Customs, but would charge a fee for the use of their bond. You may need to post a deposit or meet other criteria for this to happen. If you think this is the right option for you, speak to a customs broker to find out their requirements.

Plan For The Shipping Of Your Goods

Another important aspect is arranging transportation of the goods. At this stage, you will need to determine how involved you want to be in the process of getting the goods from source to destination. Here again, you have many options including using the services of:

• A freight forwarder who will manage the entire transportation process including multiple carriers and modes.
• Carriers directly. If your shipment is only using one mode of transport, this can be an easy option to manage.

Additionally, you will need to identify the mode of transportation that will be used. Various modes area available including highway, marine, rail, air, postal or courier service. Choosing a mode will lead you into selecting the best method of shipping and therefore communicating with the transportation company on cross-border requirements.

Identify Your Terms Of Sale

It has never been easier to find sources for goods worldwide and then sell directly to your clients. However, before you embark on this journey, you will need to know the rules of international commerce otherwise known as Incoterms®. It is important to identify your terms of sale as they clarify your shipping responsibilities and iron out your landed costs.

To learn more about Incoterms®, visit the Incoterms® Rules for a short description of the 11 rules from the Incoterms® 2010 edition.

Build A Customs Compliance Program

Especially relevant is the need to build a customs compliance program that works best for you. The key to maintaining customs compliance of your business is to be informed. It is good practice to know how customs regulations apply to your business. While customs brokers can review your business activity, assuming that do so often is an oversight by importers. Therefore, it is important to designate a company representative to monitor Customs activity and work with your customs broker directly.

This person would monitor Customs process, stay up to date with changing regulations and prepare to withstand a Customs audit.

In addition, make sure your internal procedures, documents, tariff classification, free trade agreements, valuation, and origins are in compliance with Customs requirements. Also, understanding the links between your internal operations, accounting and Customs procedures can help address any shortcomings. Part of a winning formula is to ensure that your business plan includes a strategy for monitoring compliance over time.

In conclusion, as you prepare to import into Canada, know that there are many resources available to help you. We hope this information will help you plan for a successful start to your entrepreneurship journey.

Import regulations for Europe

The European Union is a political and economic union of 27 member states, consisting of countries based in Europe. It’s a single market based on four freedoms – people, goods, services and capital. And all four can move freely between all member states. This means goods can be transported between member states without the need for customs control and payment of duties and taxes. So goods from an EU country can be shipped to another EU country in free circulation without a commercial invoice.

Many EU Member States maintain their own list of goods subject to import licensing. For information relevant to member state import licenses, please consult the relevant member state Country Commercial Guide: EU Member States' Country Commercial Guides EU Member States' Country Commercial Guides

Frequently Asked Questions

Export Procedure:

In order to export to Japan, exporters must declare the following to the Director-General of Customs:

• Nature of goods
• Quantity
• Price,
• Any other necessary particulars.

After the necessary physical examination, an export permit must also be obtained. The exporter or the Customes broker appointed by them has to prepare the export declaration and attache invoices and other supporting documents required by Japanese laws and regulations other than the Customs Law (hereinafter referred to as "other laws and regulations "), by other documents, such as permits, approvals, or licenses (e.g., exportation of strategically sensitive materials under the control of the Ministry of Economy, Trade and Industry).

The submitted export declaration is checked against invoices and other supporting documents at Customs.Document checking is conducted when a statistical classification is correctly made according to the Export Statistical Schedule, when the required permission or approval is secured with respect to pertinent goods, and when a correct application for approved excise tax exemption accompanies the goods which are to be exempted.

In checking the submitted documents, Customs decides whether the goods have to be physically examined to ascertain the correctness of the classification of goods and to see whether the examinations required by laws and regulations other than the Customs Law have been completed.

In principle, Customs examinations of goods are conducted at a Customs examination zone in the Customhouse or where the goods are stored in cases where the goods cannnot be brought to the Customs examination zone.

At the time of export declaration, the exporter is requested to submit two copies of the export report. One is for statistics and the other is kept at Customs for needs such as export certification.

Documents to Be Submitted

The following documents must be submitted to Customs.

• Export Declaration (Customs form C-5010)
• Invoice
• Other documents: Certifications, permits, or approvals required by other laws and regulations.

Confirmation of Other Laws and Regulations

In addition to the Customs law, depending on the type of cargo, there are cases which require a prior permit or approval for export of the cargo before export declaration. These must be issued by the other authorities, such as the Ministry of Economy, Trade and Industry, and the Ministry of Health, Labour and Welfare, in accordance with stipulations in other laws and regulations.

According to the stipulations of these other laws and regulations, exporters of cargo, who are required to obtain permits, or approvals or pass examinations, must prove to Customs that these requirements have been met during the Customs clearance procedure, which then needs to be confirmed. Unless these requirements are proved and confirmed, Customs will not permit the cargo to be exported (Customs Law, Article 70).

The purpose of these laws and regulations is to regulate unrestricted and disorderly exports and to assist in the normal development of foreign trade by either prohibiting or restricting the export of certain cargoes. These laws and regulations were enacted to achieve administrative objectives through the confirmation of required permits, approvals, completion of inspection, and other conditions in the physical presence of cargo at Customs as the final check-point.

There are 15 laws and regulations concerning exports, of which major ones are as follows:

(1) Export Trade Control Order

(2) Export Exchange Control Order

(3) Export-Import Trading Law

(4) Law for the Protection of Cultural Properties

(5) Forest Seeding Law

(6) Law Concerning Wildlife Protection and Hunting

(7) Narcotics and Psychotropics Control Law

(8) Cannabis Control Law

(9) Opium Law

(10)Stimulant Drug Control Law

For more information: Read here

Any person wishing to import goods must declare them to the Director-General of Customs and obtain an import permit after examination (if necessary) of the goods concerned. The formalities start with the lodging of an import declaration and end with issuance of an import permit after the necessary examination and payment of Customs duty and excise tax. In this way, measures are taken to ensure the fulfillment of the requirements for the control of foreign exchange and other regulations concerning the importation of goods. More than 90 percent of import procedures is currently computerised.

All steps and required documents are available on the website of Japan Customs.

The Customs Counsellor System assists companies with import procedures.

Specific Import Procedures

Under the "immediate import permission system upon arrival", import permission may be granted as soon as cargo entry is confirmed. To be eligible for this system, importers must file a preliminary declaration online.

For goods whose value is less than or equal to JPY 100,000, a simplified declaration system applies.

Importing Samples

Japan acceded to the ATA Convention in 1973. Goods imported from contracting countries and territories can generally be subject to a procedure on the basis of the ATA Convention and be exempted from Customs duty and excise taxes payable. To find out more, please visit the Japan Customs website

The documentary regulation, required for the expedition of goods in Saudi Arabia necessitate the following documents

• Commercial invoice, , indicating the country of origin, name of the carrier, brand and quantity of goods, and description of the goods including weight and value.
• Certificate of origin, authenticated by a local chamber of commerce and translated into Arabic.
• A bill of lading - Airway bill, along with a steamship (or airline company certificate) which is an Appended Declaration to Bill of Lading or airway bill) should be issued by the steamship (or airlines) company in at least one original
• Insurance Certificate if goods are insured
• Packing List
• Certificate of assurance (if CIF sale),
• Certification from Saudi Standards, Metrology and Quality Organization or SASO*, where ever applicable.

These documents should be stamped by the following organisations:

• Chamber of Commerce and Industry of the exporter country,
• "Bilateral" Chamber of Commerce,
• Consulate of Saudi Arabia from the exporter country.

Please visit the website of the Saudi Ministry of Commerce for future updates. *Saudi Arabian Standard Organizations (SASO) is the regulatory authority controls quality of goods imported into Saudi Arabia. The conformity certificate is required to ensure all imported goods conform with Saudi standards

List of important websites for Saudi Arabia Import Regulations
SASO – Saudi Arabian Standards Organization	http://www.saso.org.sa/English/Pages/Default.aspx
SFDA - Saudi Food & Drug Authority	http://www.sfda.gov.sa/En/Home
MOCI - Ministry of Commerce & Industry	http://mci.gov.sa/english/default.aspx
CITC - Communications & Information Technology Commission	http://www.citc.gov.sa/English/Pages/default.aspx

With connections to over 600 ports in 120 countries, Singapore boasts the world’s second busiest container port and is the gateway to the ASEAN region.

Importing

The importing is governed by Singapore’s Customs Act, Goods and Services Tax (GST) Act, and Regulation of Imports and Exports Act govern the import of all goods into the country. GST and/or a duty payment applies to all goods imported into Singapore for domestic consumption.

Singapore’s Customs Act, Goods and Services Tax (GST) Act, and Regulation of Imports and Exports Act govern the import of all goods into the country. The party who imports goods into Singapore for their own account or use or for the account or use of some other person is considered to be an importer. GST and/or a duty payment applies to all goods imported into Singapore for domestic consumption.

In order to participate in import activities within Singapore, including applying for import permits or certificates, importers are advised to adhere to the following steps:

• Check Singapore Customs’ database for controlled and restricted goods.
• Obtain Unique Entity Number (UEN) by registering with the Accounting and Corporate Regulatory Authority (ACRA)
• Register for an Inter-Bank GIRO Account (IBG) with Singapore Customs to pay duties, GST, and other fees. To create an account, importers can submit an IBG form directly to Singapore Customs.
• Security is required to be furnished for undertakings involving dutiable goods, temporary import of goods for approved purposes, and for the operation of licensed premises, including warehouses and excise factories. Bank or finance company guarantees and insurance bonds are acceptable forms of security.
• To acquire a customs, import permit, importers may register themselves as a declaring agent or appoint a declaring agent to act on their behalf. Permit applications are submitted online through the TradeNet system. When applying for the customs permit for containerized cargo, the relevant container number and shipper seal number must be declared.

Documents for cargo clearance:

• Printed copy of the approved customs permit
• Invoice
• Packing list
• Bill of Landing or Air Waybill

In most cases, all documents in connection with the import of goods must be kept for five years from the date of customs permit approval in either physical or digital form, and must be presented to Singapore Customs upon request.

Before the actual importation, the importer is required to obtain a customs permit.

The importer is the party who imports the goods into Singapore:

• For their own account or use; or
• For the account or use of some other person

If an overseas company sold goods to a local company and the commercial invoice indicates the local customer as the consignee, the local customer will be the importer of the goods.

For latest updates and more information, check Customs Singapore, the official website of Singapore Customs, here: https://www.customs.gov.sg/, https://sso.agc.gov.sg/SL/RIEA1995-RG1

Except for the goods carried by vehicles passing through the inland waters or airspace of the Customs Territory of Turkey without stopping, a summary declaration is submitted for the goods brought into the Customs Territory of Turkey. Summary declaration is submitted before the goods arrive the Customs Territory of Turkey.

Goods arriving the Customs Territory of Turkey are presented to the customs by the bearer person or, in different circumstances, by the person who assumes responsibility for the carriage following the arrival of the goods. The person presenting the goods to the customs shall associate these goods to the summary declaration or customs declaration that are submitted previously.

Goods that are presented to the customs administrations are assigned a customs-approved treatment or use.

After setting a customs-approved treatment or use to the goods covered by the summary declaration, transactions related to them are completed; within 45 days from the submission date of the summary declaration for the goods arriving by sea, within 20 days from the submission date of the summary declaration for the goods coming through other ways.

Goods have the status of temporarily stored goods until they are made subject to customs-approved treatment or use following their submission to the customs, and are identified in this context. Temporarily stored goods can just be stored in the places approved by the customs authorities through complying with the conditions determined by these authorities.

Assignment of a customs-approved treatment or use to goods refer to one of these transactions, such as subjection to a customs regime, entry into a free zone, re-exportation outside the Customs Territory of Turkey, destruction, or abandonment to the customs.

Goods that are intended to be made subject to a customs regime shall be declared to the competent customs authorities in accordance with this regime. Customs declaration can be made in written form, through computer data processing technique, orally or by any other act that expresses the willingness of the owner of these goods to make subject them to a customs regime.

In normal procedure, written statement is made by a customs declaration. Declaration of release for free circulation refers to the declaration presented by the person who is intended to conduct the import of the commercial goods. That said, the declaration is required to be made through computer data processing technique.

Customs duties born from the importation of goods shall be notified to the declarant via the declaration of release for free circulation, and the permit and conformity certificates that are required in accordance with other foreign trade legislation in the context of the due commercial policy measures need to be added to the declaration of release for free circulation.

An importer needs only a tax number to import all but restricted items, which include firearms, hazardous materials, and other products that may be imported by authorized establishments only or for which approval from relevant Turkish government agencies are required.

Control Certificates are required only for animals, animal products, and certain plants such as seeds, seedlings, saplings and flower bulbs. For more information refer to the following websites:

• Ministry of Customs and Trade
• Ministry of Foreign Trade
• Ministry of Industry and Trade

Import Documentation

Turkish documentation procedures require that a commercial invoice and bill of lading or airway bill accompany all commercial shipments. Depending on the type of product, importers may be required to submit a Certificate of Origin. Import licenses and phytosanitary certificates are necessary for food and agricultural commodity imports.

Conformity Compliance (CE Mark)

Companies selling to the Turkish market must submit evidence of conformity compliance (CE Mark) either by providing a conformity certificate from a notified body or a manufacturer-issued declaration of conformity, which declares compliance with all relevant standards and directive annexes. The declaration of conformity must mention the applicable directive(s), the name of the manufacturer or its authorized representative, the name of the notified body (if involved), product information and reference to harmonized standards. If the notified body is also involved in the process, the type of examination certificate should also be submitted.

Commercial Invoice

The commercial invoice must be submitted in triplicate, including the original copy and must contain a complete description, quantity, unit cost, HS code, delivery method of the goods and country of origin as well as all required payment terms and letters of credit, if the transaction was actualized through this payment method.

Certificate of Origin

A Certificate of Origin is required by certain foreign countries for tariff purposes, certifying the country of origin of specified goods. The certificate of origin is to be prepared in duplicate. No corrections are permitted on this document, and it should be in English. A Certificate of Origin is usually prepared by the exporter or the freight forwarder and notarized and attested to by a local Chamber of Commerce or a World Trade Center.

Bill of Lading/Airway Bill

Details in the bill of lading should correspond exactly to those given in other shipping documents. The original bill of lading should be submitted along with three copies.

Proforma Invoices

The pro forma invoice must not be more than six months old at the time of application. The words “pro forma” must be included on the document. It must contain an unexpired option (if appropriate), indicate freight and insurance charges separately, and bear the importer's name as well as the description, unit price, quantity and delivery/payment method of specified goods. Products falling under the EU New Approach Directives must be accompanied by either a self-declaration of conformity or a notified body’s issued certificate of conformity to be allowed entry into the Turkish market. See the Standards and CE Mark section below.

Health Certification

Special health certificates are required for imports of plants, seeds, live animals and animal products. Plants, including fruits and vegetables, must be substantially free from pests and diseases and must have been grown in an area substantially free from prohibited pests and diseases.

Special Import Requirements

Alcohol can be imported by the private sector by obtaining license and permission from the Tobacco Products and Alcoholic Drinks Market Regulatory Authority (TAPDK), an independent regulatory body. Inspection of imported products is regulated by the Communique on Import Inspection of Tobacco, Tobacco Products, Alcohol and Alcoholic Beverages (Regulation on Product Safety and Inspection: 2018/19). Nevertheless, non-tariff barriers, arduous documentation requirements, and high duty rates continue to limit trade in alcoholic beverages. Cigarettes can only be imported by cigarette producers, which are granted permission by the government under special decree.

All documents must be obtained from and/or approved by the relevant authorities in the country of origin. Documents must be submitted in the original language with a translation into Turkish. Control certificates must be presented to customs authorities upon import.

Risk-Based Trade Control System (TAREKS)

The Ministry of Trade launched a Risk-Based Control System (TAREKS)” in 2010 to carry out safety and quality checks on exported and imported goods electronically and on a risk basis. Designed to be accessible online using an e-signature, the main purpose of this control system is to increase the efficiency of  foreign trade, to provide safe and quality products to consumers and firms by controlling the entry of “risky” products and traders to the market and to reduce waiting times at customs.

For more information refer to the official Turkish Government website  here

Frequently Asked Questions

The UAE has been naturally positioned as a hub for international trade between Asia and Europe on an east-west axis and the CIS and Africa on north– south axis. Depending on where goods are destined for, the U.A.E. can be classified as Mainland Customs Zones or Free Trade Zones. In general, goods destined for the U.A.E.'s Customs Zones are subject to duty under the GCC's Common Customs Law while goods destined for Free Trade Zones are exempt from duty. The U.A.E. is house to around thirty-seven Free Trade Zones.

Import Procedure- Documentation and Process at a Glance

Delivery Order from a shipping agent addressed to a company licensed in the UAE

Original bill of loading for (seaports)

Original invoice from the exporter addressed to a licensed importer in the country detailing total quantity, goods description, and total value for each item (in triplicate) *

Copy of the trade licence of buyer and seller

Certificate of origin approved by the Chamber of Commerce in the country of origin detailing the origin of goods *

Transport certificate *

The customs entry declaration

A form or letter of exemption from customs duties in cases where exemption requirements are fulfilled, including a Local Purchase Order (LPO)

Detailed packing list: Weight, method of packing and HS code for each individual article contained in the shipment*

Import permit from the competent agencies in the event of importing restricted goods; *

A health or phytosanitary certificate or, for processed goods, an export certificate confirming that the product is fit for human consumption

A halal certificate for meat ingredients*

A non-radiation certificate for some products (optional for European products) *

Transport documents that are required for import clearance.

Documents with a * must be attested by the Embassy of the United Arab Emirates and the Chamber of Commerce in the country of origin of the products. For more information on the UAE Customs, please visit the website of the Federal Customs Authority.

Check the latest updated norms for GCC Customs Law that set the framework for UAE’s Import Regulations here GCC Common Customs Law

On 13 July, the UK Government published its Border Operating Model" ("BOM") which explains how the UK Government will operate controls on the import and export of goods between Great Britain and the EU from 1 January 20211. Certain procedures in the BOM, called the "Core Model", will affect all movements of goods between Great Britain and the EU. Other requirements will only apply to specific categories of goods. The BOM also distinguishes between requirements for certain "Controlled Goods" as listed in Annex C of the BOM, such as excise goods, controlled drugs and firearms, and non-controlled goods which are referred to as "Standard Goods".

Import procedures will be introduced in three phases between 1 January and 1 July 2021, whereas export procedures will (broadly speaking) be introduced all at once on 1 January 2021. This article summarises the key points of these phases and explores the practical issues that British businesses ought to consider in preparation.

Importing goods

STAGE 1 - from 1 January 2021: relates to all goods under the Core Model:

• Customs declarations: Traders importing Standard Goods can either submit a standard customs declaration or use "deferred declarations", whereby an importer makes an entry in their own commercial record at the point of the goods' entry into Great Britain (called an "entry into declarant's records", "EIDR"), and then submits a supplementary declaration to HMRC within six months. Traders importing Controlled Goods must submit a standard customs declaration, or use simplified declaration procedures if authorised to do so (see below). Tariffs will be calculated according to the UK Global Tariff², which will take effect from 1 January 2021.
• Safety & Security ("S&S") Declarations: Under the World Customs Organisation's SAFE framework, S&S import and export declarations provide advanced data on consignments to customs authorities for risk analysis. Import declarations (entry summary declarations) will not be required in Stage 1.
• Intrastat: VAT-registered businesses currently required to submit monthly Intrastat arrivals declarations must continue to do so.
• Goods Vehicle Movement Service: GVMS is a new IT-system that supports "pre-lodgement" of declarations ahead of goods arriving at the border. Initially it will be introduced only for transit movements (see below).
• Additional requirements: There will be additional requirements for a range of specific goods, including (among others): sanitary and phytosanitary ("SPS") controls on animal products, fish, shellfish and their products, live animals and plants and plant products; excise goods; and certain goods subject to international conventions and commitments, such as rough diamonds.

A number of procedures will be available to facilitate imports, including:

• Transit: Traders will be able to move goods into British customs territory under the Common Transit Convention ("CTC"). The CTC enables the transit of goods through the EU, EFTA countries, Turkey, North Macedonia and Serbia. It is proposed that the office of transit process will be completed digitally using GVMS. Traders can become registered as "authorised consignees" so that transit movements can end at their premises.
• Simplified Declarations: Traders moving Controlled Goods may be able to use simplified declarations to reduce process requirements at the border (this requires authorisation). Declarations can be made either by way of an EIDR or a simplified frontier declaration (which requires less information than a full declaration), with additional information submitted to HMRC via a supplementary declaration at a later date.
• Authorised Economic Operator Status: Traders can apply for AEO status for moving goods between Great Britain and the EU. This provides quicker access to simplified customs procedures and, in certain circumstances, the right to fast-track shipments through certain customs and S&S procedures.

STAGE 2 - from 1 April 2021: at this stage there will be no changes to the Core Model, but additional requirements will be placed on certain goods subject to SPS controls.

STAGE 3 - from 1 July 2021:

• Customs Declarations: Full import declarations will be required for all goods. However simplified declaration procedures are available, which involve a simplified customs declaration or alternatively an EIDR, followed by a supplementary declaration at a later date. Imported goods will be subject to either (depending on the border location operator's choice) the "temporary storage model", where goods can be stored up to 90 days before being declared to customs, or (as noted above) the new "pre-lodgement model" supported by GVMS, where a customs declaration is submitted in advance of boarding on the EU side and processed en route.
• Safety & Security (S&S) Declarations: Carriers will be required to provide entry summary declarations.
• GVMS: GVMS will be in place for all imports, exports and transit movements at border locations that have introduced it.
• Additional requirements: Additional requirements will be introduced for certain goods subject to SPS controls.

In addition the import facilitations mentioned above, traders will also be able to use customs special procedures to suspend, reduce or claim relief on the payment of customs duties and VAT under certain conditions. These include customs warehousing, inward and outward processing, temporary admission (for traders established outside the UK importing goods for specific uses) and authorised use (for goods put to a prescribed end use).

Exporting goods

Export procedures will be introduced all at once on 1 January 2021:

• Customs Declarations: British businesses sending goods from Great Britain will have to complete an export declaration.
• Safety & Security (S&S): Carriers will be required to provide S&S pre-arrival information by way of either a single export declaration that combines customs and S&S data, or a standalone exit summary declaration.
• Additional requirements: There will be additional requirements for a range of specific goods. For example, a licence will be required to export controlled dual-use items to the EU; a new Open General Export Licence has been created for this purpose.

A number of procedures will be available to facilitate exports, including:

• Transit: Exporters may be able to use the CTC to facilitate their export. For this purpose they will need to understand the office of transit process for the custom territory their goods are entering after leaving Great Britain. Businesses can become registered as "authorised consignors", which allows them to commence transit movements from their own premises, rather than taking them to a government office of departure.
• Customs Supervised Exports (CSE) and Designated Export Places (DEP): business premises can be authorised to consolidate and clear goods inland prior to their removal to the point of departure, instead of re-presenting the goods at the UK border.
• Simplified Export Declaration: Exporters can be authorised to make a simplified export declaration, or an EIDR, followed by a supplementary export declaration. An exit summary declaration may or may not be required, depending on circumstances.

¹ The Border Operating Model does not cover Northern Ireland, which is the subject of the Northern Ireland Protocol.

For more information : Please visit the following websites.

• HMRC (Her Majesty's Revenue and Customs) - http://www.hmrc.gov.uk/
• UKTI (UK Trade & Investment) - http://www.ukti.gov.uk
• IOE (The Institute of Export) – http://www.export.org.uk
• UKFT (UK Fashion & Textile Association) - http://www.ukft.org/
• BCC (British Chamber of Commerce) - http://www.britishchambers.org.uk/
• ECO (Export Control Organisation) - https://www.gov.uk/government/organisations/export-control-organisation

Import in USA with ShipGlobal - Get international expertise to help your business in USA

Whether its importing or exporting to a vast market like USA, we have the required experience and all the services under one umbrella to handle it all for you. Our connections with reputed Licensed Customs brokers in US help you with on-site customs clearance at all international gateways we service.

Our team has extensive country-by-country knowledge of customs regulations. With long standing relationships of over 2 decades with Customs authorities to enable fast Customs clearance, since we make sure that majority of all dutiable shipments are cleared prior to approval in the US.

With dedicated operations personnel, you can rest assured that timely paperwork is ready and waiting for destination gateway long before the shipments arrive.

We ensure faster turn-around and better control of the process with progressive knowledge suited to proper import compliance.

In keeping with ShipGlobal’s commitment to the highest level of competence, we provide professional guidance our team of experts provide guidance for International Trade Affairs and Compliance for Customs Brokerage Services, Trade Regulatory Compliance as well as trade promotion services.

General Requirements

Power of Attorney (POA)

In some Customs clearance situations, ShipGlobal needs a properly-executed POA to clear the goods in your name and to prepare the necessary Customs documents to ensure a smooth clearance process.

Once a POA is completed, the company who executed the POA, is referred to and acts as the Importer of Record (IOR) with US Customs.

We then take care of the detailed steps necessary to ensure a seamless transaction and to provide you with a single source for all your shipping needs.

It is important to have the POA executed well in advance of arrival in order to prevent clearance delay. Therefore, ShipGlobal must have the POA on file before these types of clearances can begin.

ShipGlobal requires POA for the following clearance situations:

1. When the consignee request that entry be processed in their name
2. All goods whether American and Foreign made goods valued over $800
3. All goods returning to the United States after having been exported for exhibition, used abroad, repaired aboard, further processed abroad, etc.
4. Shipments containing alcoholic beverage and/or tobacco products
5. Shipments containing civil aircraft parts (including HTS 8803 and civil aircraft agreements)
6. All shipment entries that are required to be flagged for Reconciliation Shipments that require these special types of formal entry
7. Shipments of goods regulated by Food and Drug (FDA), Fish & Wildlife (FWS), US Dept of Agriculture (USDA), and Partner Government Agency (PGA) valued over $5,000 USD
8. Shipments entered duty free under various International Trade Agreements (e.g. GSP, NAFTA, DR-CAFTA, Singapore FTA, etc) when:
   i. For all textile shipments over $5,000
   ii. For all non-textile shipments over $50,000

For more updated details Click on this website- US Customs and Border Protection

EMPLOYER IDENTIFICATION NUMBER (EIN), INTERNAL REVENUE SERVICES TAX NUMBER (IRS) OR PORT ASSIGNED NUMBER

All U.S. Customs brokers are required to report the consignee’s Employer Identification Number (EIN) or IRS number when the clearance is in that company’s name. The Importer of Record’s EIN or IRS is provided during the execution of the Power of Attorney (POA), which is a requirement by U.S. Customs & Border Protection (CBP). When the IOR does not have an EIN or IRS number, a Customs Assigned Number can be obtained. Typically, these customs assigned numbers are for foreign importers of Record and ShipGlobal can assist customers with this process.

The validation is fundamental to the POA execution process, the following types of proof should be provided simultaneously with the POA in order to avoid any customs clearance delay.

Acceptable Proof (Companies)	Acceptable Proof (Individuals)
Copies of IRS forms Form 147C Form 1040 Form 2363 Form 941/941-V Form SS-4* Form 1065 Form 8109/8109-C Form 7004 Form 355-ES Form 1096 Form 1120/1120-S Form 8879 Form W-2 *An SS-4 or W4 with IRS validation / approval is acceptable for SS# proof.	Copy of front and back of Social Security Card
Letter from IRS	Front page of IRS 1040 Form

Customs Clearances

There are generally three types of Customs clearances in the United States.

Entry Type	Clearance Parameters	Customs Clearance Process	Importer Requirements
De Minimis	$0 to $800 USD General Commodities Restrictions may apply: Partner Government Agency Licensed Goods Alcohol & Tobacco	Consolidated Manifest Clearance as Section 1321 DUTY FREE clearance
Informal	Informal $801 to $2,500 USD American Goods Returned General Commodities Restrictions may apply: Partner Government Agency Licensed Goods Alcohol & Tobacco	Customs Clearance as Express Consignment “Informal” manifest clearance under DHL’s bond DUTY payment required
Formal	$2,501 to $100,000 USD	Formal entry process Shipments are held for separate Automated Broker Interface (ABI) entry. Duty and Merchandise Processing Fee (MPF) payment required	Proof of Tax ID Number (EIN)
	Over $100,000 and restricted commodities: Partner Government Agency Licensed Goods Alcohol & Tobacco Civil Aircraft Parts American Goods Returned Free Trade Agreements	Formal entry process Shipments are held for separate Automated Broker Interface (ABI) entry. Duty and Merchandise Processing Fee (MPF)	Power of Attorney (POA) and Customs Bond Continuous Bond Single Transaction Bond

CUSTOMS BONDS

A Customs Bond is a contract used to ensure that a person or company will perform obligations related to the entry of merchandise arriving from a foreign origin into the United States. This bond is a requirement for all entries and must be purchased from a CBP approved insurance (surety) company. The bond is used in lieu of posting a cash deposit with the U. S. Government and ShipGlobal will assist you with this process. If the entry is made with ShipGlobal or its partner networks as the Importer of Record, then ShipGlobal’s Customs Bond will satisfy the requirements and there is no need for the customer to post their own bond. However, if the customer is the Importer of Record, the IOR is required to have a Customs Bond. Two types of bond are available for Customs entries:

• Single Transaction Bond (STB) or Single-Entry Bond (SEB)- Can only be used for one Customs transaction or entry.
• Continuous Transaction Bond (CTB) is used to cover all Customs transactions or shipments within a year. A CTP should be obtained prior to shipments to help avoid delays in transit.

View Harmonized Tariff Schedule on USA Customs Official Site