Importing Goods via Postal Delivery or Courier Service Sample Clauses

Importing Goods via Postal Delivery or Courier Service. Import operations involving deliveries that require timely transport and immediate receipt by the address are generally carried out through the SID mechanism. The system is subject to a distinct tax treatment: federal levies (IPI, Import Tax, PIS, and COFINS) are combined under a single rate of 60%. The ICMS (state tax) is paid separately. The following are subject to express delivery:  documents;  books, booklets, and newspapers without commercial ends;  other goods intended for legally constituted entities up to a maximum of 3,000.00 or individuals up to a maximum of US$ 5,000.00, without exchange coverage;  international orders. However, the following may not be imported through the express delivery system:  prohibited goods;  used or refurbished consumer goods, except those intended for personal use;  currency;  firearms and ammunition;  tobacco and tobacco products;  any other goods for which air transport is prohibited, pursuant to the applicable laws. “Easy Import” Service The Brazilian Postal and Telegraph Company (Empresa Brasileira de Correios e Telégrafos – ECT) created the “Easy Import” (“Importa Fácil”) service, a mechanism widely used for small and lightweight orders that are consistent with accepted postal transportation standards.17 The service is offered through the following modalities:  Easy Import – Legal Entities – goods valued up to US$ 3,000.00;  Easy Import – Signed Delivery – goods valued up to US$ 10,000.00;  Easy Import – Individuals – goods valued from US$ 500.00 to US$ 3,000.00;  Easy Import – Orders – goods valued up to US$ 500.00;  Re-importation, intended for the return of goods exported under the temporary customs export regime. This modality is not subject to taxes or duties.