Trade with Brazil: the use of ‘attributes’ in classification of goods
Eduardo Leite LLB, LLM
Lawyer, Professor, Aduaneiras - Cursos e Treinamentos, Brazil
Laércio Cruz Uliana
Administrative Federal Judge of Tax and Customs matters, Lawyer and Professor, Brazil
Published 30 Nov 2022

Photo by Fatih Turan on Pexels
Classification
classification
Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.