巴西海關(guān)簡(jiǎn)介
時(shí)間(TIME)：2021-06-25 15:18:00
巴西海關(guān)事務(wù)由財(cái)政部下屬的聯(lián)邦稅務(wù)總局負(fù)責(zé)。
巴西海關(guān)的主要職責(zé)包括：制定和執(zhí)行海關(guān)政策，監(jiān)督檢查外貿(mào)法規(guī)的執(zhí)行情況；征收關(guān)稅；實(shí)施進(jìn)口貨物事后稽查；實(shí)施海關(guān)監(jiān)管制度；組織反傾銷調(diào)查；實(shí)施知識(shí)產(chǎn)權(quán)邊境保護(hù)和對(duì)貨幣進(jìn)出境進(jìn)行監(jiān)管等。
聯(lián)邦稅務(wù)總局國(guó)務(wù)秘書(shū)（副部級(jí)）是海關(guān)最高領(lǐng)導(dǎo)人，1名副國(guó)務(wù)秘書(shū)分管海關(guān)事務(wù)。全國(guó)稅務(wù)與海關(guān)分為10個(gè)納稅區(qū)，有的管理海關(guān)事務(wù)，有的沒(méi)有海關(guān)事務(wù)。
聯(lián)邦稅務(wù)總局系統(tǒng)共有25000人，其中海關(guān)人員有3947人（管理人員2310人、技術(shù)人員1637人）。除在聯(lián)邦稅務(wù)與海關(guān)總局負(fù)責(zé)海關(guān)事務(wù)的人員79人外，其他人員分布在全國(guó)59個(gè)內(nèi)陸口岸、56個(gè)邊境保稅（區(qū)）倉(cāng)、94個(gè)港口和29個(gè)機(jī)場(chǎng)免稅店、29個(gè)快件監(jiān)管場(chǎng)所。全國(guó)共有502個(gè)海關(guān)監(jiān)管點(diǎn)。如，在內(nèi)陸口岸阿那坡里斯有2名海關(guān)人員，桑托斯海關(guān)有325人。
根據(jù)聯(lián)邦稅務(wù)與海關(guān)總局制定的海關(guān)條例，所有貨物的報(bào)關(guān)程序均需通過(guò)“巴西外貿(mào)網(wǎng)”(SISCOMEX)進(jìn)行。貨物申報(bào)單在該網(wǎng)立案之日起即為報(bào)關(guān)程序的開(kāi)始，該網(wǎng)正式通知貨物通關(guān)授權(quán)之日起即為報(bào)關(guān)程序的結(jié)束。申請(qǐng)者通過(guò)該網(wǎng)可隨時(shí)在電腦上查看報(bào)關(guān)程序的進(jìn)展情況。
巴西海關(guān)對(duì)報(bào)關(guān)進(jìn)出口貨物實(shí)行抽檢的方式，即按照綠色、黃色、紅色三種不同顏色的通道分類處理。
1、綠色通道，即報(bào)關(guān)貨物可全部免檢，并自動(dòng)通關(guān)。約有64%的進(jìn)口貨物、80%的出口貨物通過(guò)這一通道報(bào)關(guān)進(jìn)出口；
2、黃色通道，即僅檢查報(bào)關(guān)文件，經(jīng)核實(shí)后，貨物自動(dòng)通關(guān)。約有17.3%的進(jìn)口貨物、19%的出口貨物通過(guò)這一通道報(bào)關(guān)進(jìn)出口；
3、紅色通道，即報(bào)關(guān)文件和貨物均需經(jīng)過(guò)檢查后方能通關(guān)。約有18.2%的進(jìn)口貨物、1%的出口貨物通過(guò)這一通道報(bào)關(guān)進(jìn)出口。另外，進(jìn)口貨物還有灰色通道，即產(chǎn)品經(jīng)過(guò)容許后才能訂貨和報(bào)關(guān)進(jìn)口，約占進(jìn)口貨物總量的0.5%。
Brazil's customs affairs are handled by the federal General Administration of taxation under the Ministry of finance.
The main responsibilities of Brazil customs include:
formulating and implementing customs policies, supervising and inspecting the implementation of foreign trade laws and regulations;
Levying tariffs;
Carry out post inspection of imported goods; Implement the customs supervision system; To organize anti-dumping investigation;
Border protection of intellectual property rights and supervision of currency entry and exit.
The State Secretary (Deputy ministerial level) of the federal administration of taxation is the highest leader of the customs, and one deputy state secretary is in charge of customs affairs. The national tax and customs are divided into 10 tax areas, some of which manage customs affairs, while others do not.
There are 25000 people in the system of the federal administration of Taxation, including 3947 customs officers (2310 managers and 1637 technicians). In addition to 79 persons in charge of customs affairs in the federal General Administration of Taxation and customs, other personnel are distributed in 59 inland ports, 56 bonded warehouses, 94 ports, 29 airport duty-free shops and 29 express supervision places. There are 502 customs control points in the whole country. For example, there are two customs officers in Annapolis and 325 in Santos.
According to the customs regulations formulated by the federal General Administration of Taxation and customs, the customs declaration procedures for all goods are carried out through siscomex. The goods declaration form is the beginning of the customs declaration procedure from the date of filing the case on the website, and the end of the customs declaration procedure is from the date when the website officially notifies the customs clearance authorization of the goods. Through the network, applicants can check the progress of the customs declaration process on the computer at any time.
Brazilian customs carries out random inspection on the import and export goods declared, that is, according to the channel classification of green, yellow and red.
1. Green channel, that is, all customs declaration goods can be exempted from inspection, and automatic customs clearance. About 64% of the import goods and 80% of the export goods are declared through this channel;
2. Yellow channel, that is, only check the customs declaration documents, after verification, the goods will be automatically cleared. About 17.3% of the import goods and 19% of the export goods are declared through this channel; 3. Red channel, that is, customs declaration documents and goods can only be cleared after inspection. About 18.2% of the import goods and 1% of the export goods are declared through this channel. In addition, there is a grey channel for imported goods, that is, products can only be ordered and declared for import after being allowed, accounting for about 0.5% of the total amount of imported goods.
