Brazil Customs Issues Guidance on Country of Origin Validation
Brazil recently issued updated guidance that “aims to modernize and facilitate” procedures related to origin facilitation, KPMG said in a March 5 client alert. “Among other innovations,” the new guidance establishes that “an origin declaration may be presented for tariff…
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preference purposes if provided for in the relevant trade agreement,” and also says “self-regulation (via import declarations) may be allowed for the importer, buyer or consignee, subject to certain conditions, and before [Brazil customs] initiates a procedure regarding the proof of origin,” KPMG said. The guidance also sets definitions for key terms, including proof of origin, declaration of origin and certificate of compliance.