1. Commercial Invoice
   Details of the Transaction: Include buyer and seller information, a description of the construction machinery or heavy equipment, and their total value.

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   Bill of Lading (BOL)
   Legal Document: Between the shipper and carrier, detailing the type, quantity, and destination of the construction machinery or equipment being shipped.

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   Packing List
   Itemized List: A detailed list of the shipped goods, including dimensions, weight, and packaging specifics related to construction equipment or parts.

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   Certificate of Origin
   Document Certifying Origin: Indicates the country where the construction machinery or components were manufactured. This may be required to qualify for reduced tariffs under Brazilian trade agreements (e.g., MERCOSUR or bilateral FTAs).

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   Import License
   License Requirement: Certain categories of construction machinery or parts may require an import license or prior approval from Brazilian authorities, such as the Secretaria de Comércio Exterior (SECEX) or the Agência Nacional de Transportes Terrestres (ANTT), depending on the equipment.

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   Customs Declaration
   Detailed Declaration: Submission of the customs declaration (Declaração de Importação – DI) through SISCOMEX, the official Brazilian import/export system, managed by Receita Federal (Brazilian Federal Revenue Service).

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   Technical Documentation
   Specifications and Manuals: Include technical specifications, manuals, certifications (e.g., CE, ISO), and safety data sheets necessary for customs clearance and regulatory compliance.

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   Insurance Certificate
   Proof of Insurance: Documentation showing insurance coverage for the shipment to protect against loss or damage during transit.

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   Harmonized System (HS) Codes
   Correct Classification: Use the appropriate NCM code (Nomenclatura Comum do Mercosul), aligned with the Harmonized Tariff Schedule, to determine applicable duties and taxes.

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   Pro-forma Invoice
   Preliminary Bill of Sale: Sent to the buyer in advance of shipment, outlining the proposed transaction for the construction equipment or machinery.

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   Environmental and Safety Certifications
   Compliance Documentation: Certification proving adherence to Brazilian environmental, safety, and emissions standards—particularly important for used equipment or diesel engines. Requirements may be set by IBAMA (Instituto Brasileiro do Meio Ambiente) or INMETRO (National Institute of Metrology, Quality and Technology).

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   Letter of Credit or Payment Terms Agreement
   Payment Terms: Specifies the financial agreement between buyer and seller, including method and timing of payment—essential for international transactions involving construction equipment.

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   Import Duties and Taxes Payment
   Proof of Payment: Documentation showing payment of II (Import Duty), IPI (Tax on Industrialized Products), PIS/COFINS, and ICMS (State Tax on Goods and Services) as required by Receita Federal and state tax authorities.

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   Compliance and Regulatory Requirements

   • Registration with Brazilian Authorities: Importers must be registered in RADAR (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros) to operate in SISCOMEX, and possess a valid CNPJ (Cadastro Nacional da Pessoa Jurídica) for tax purposes.

   • Compliance with Brazilian Standards: Ensure that all imported equipment complies with INMETRO, IBAMA, and other relevant technical regulations, particularly for emissions, safety, and homologation when required.

   • Engage with a Customs Broker: It is highly recommended to work with a licensed Despachante Aduaneiro (Customs Broker) with expertise in heavy machinery and Brazilian import procedures.

Commercial Invoice

Exporter Information:

• Name and Address: Full legal name and address of the seller/exporter.

• Contact Details: Phone number, email address, and fax number.

Importer Information:

• Name and Address: Full legal name and address of the buyer/importer in Brazil.

• Contact Details: Phone number and email address for communication.

Invoice Number and Date:

• Invoice Number: A unique identifier for the invoice.

• Date of Issue: The date the invoice was created.

Purchase Order Number:

• Reference Number: If applicable, the buyer’s purchase order number for tracking purposes.

Description of Goods:

• Detailed Description: Include model numbers, serial numbers, equipment type, brand, and any distinguishing characteristics of each piece of construction equipment (e.g., bulldozers, excavators, cranes, loaders, etc.).

• Harmonized System (HS) Codes: Classification codes for each item (use Brazilian NCM codes, based on the Mercosur HS system).

Quantity and Unit of Measure:

• Quantity: Number of units for each type of construction equipment or part.

• Unit of Measure: Specify in units, metric tons, cubic meters, etc.

Unit Price and Total Price:

• Unit Price: Price per unit of each item.

• Total Price: Total value for each line item and the entire invoice.

Currency:

• Currency Type: The currency in which the transaction is conducted (e.g., USD, EUR).

Terms of Sale (Incoterms):

• Incoterms: Specify trade terms such as FOB, CIF, DDP, etc., to define risk and cost responsibilities.

Shipping and Delivery Information:

• Port of Loading and Destination: Indicate where the equipment is being shipped from and where it will arrive in Brazil (e.g., Port of Santos or Rio de Janeiro).

• Estimated Shipping Date: Planned shipping date.

Payment Terms:

• Payment Method: How and when payment will be made (e.g., Letter of Credit, wire transfer, net 30 days).

Signature:

• Authorized Signature: Signature of the exporter’s authorized representative.

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Bill of Lading (BOL)

Shipper Information:

• Name and Address: Party responsible for the shipment.

Consignee Information:

• Name and Address: Receiving party in Brazil.

Carrier Information:

• Name of Carrier: Transport or shipping company name.

• Vessel Details: Vessel name (for ocean freight), flight number (for air freight), etc.

Description of Goods:

• Goods Description: As stated in the invoice—include model numbers, brand, and type of construction machinery or components.

Gross Weight and Dimensions:

• Weight and Volume: Total gross weight and volume of the shipment.

Freight Charges:

• Charge Details: State if freight is prepaid or collect and who is responsible for the payment.

Bill of Lading Number:

• Tracking Number: Unique number for tracking the shipment.

Date of Shipment:

• Shipment Date: The date goods were loaded onto the transport vehicle or vessel.

Terms and Conditions:

• Legal Terms: Any applicable terms and conditions associated with the shipment.

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Packing List

Exporter Information:

• Name and Address: Exporter’s full contact details.

Consignee Information:

• Name and Address: Recipient’s details in Brazil.

Shipment Details:

• Reference Numbers: Include related invoice and BOL numbers.

• Shipment Date: Actual date of shipment.

Itemized List of Contents:

• Detailed List: List each item or piece of construction equipment or parts, including serial numbers, model types, brand, quantity, and description.

Package Identification:

• Marks and Numbers: Packaging labels, codes, or container numbers.

Total Weight and Volume:

• Weights: Gross and net weights of each item and total.

• Volume: Total shipment volume in cubic meters or other units.

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Certificate of Origin

Exporter Information:

• Name and Address: Exporter’s full information.

Consignee Information:

• Name and Address: Importer’s full information in Brazil.

Goods Description:

• Product Details: Description of construction machinery or parts, including NCM (HS) codes.

Origin Criterion:

• Country of Origin: Statement confirming where the goods were manufactured or assembled.

Certification:

• Authorized Signature and Stamp: Issued by a recognized chamber of commerce or authorized certifying body.

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Key Considerations for Construction Equipment Imports to Brazil

• Accuracy: Ensure all documents (invoice, BOL, packing list, etc.) are consistent to avoid delays or fines by Receita Federal (Brazilian Customs).

• Language Requirements: Documents may need to be translated into Portuguese, especially for customs processing or official procedures.

• Customs Compliance: Work with a licensed Despachante Aduaneiro (Customs Broker) knowledgeable in Brazilian import procedures for construction equipment.

• Technical and Environmental Compliance: Verify that the machinery meets Brazilian standards for emissions, safety, and operational performance. Certifications from INMETRO, IBAMA, or ANTT may be required—especially for used equipment or machinery with diesel engines.

• Importer Registration: The importer must be registered in RADAR/SISCOMEX and hold a valid CNPJ (Cadastro Nacional da Pessoa Jurídica) for tax and legal compliance.