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Tax Classification

What is it?

Tax classification is a system of product categorization that allows for the identification and classification of goods for tax, customs, and statistical purposes and is a fundamental process for international trade.

What is it for?

Each product is taxed differently, according to its category and type, and correct classification is necessary to ensure that the tax burden is applied fairly and accurately. Additionally, tax classification is important for the parameterization and control of imports and exports and assists in the parameterization of certain customs controls, as well as being a parameter for various international trade statistics.

In Brazil, the tax classification of goods is carried out through the Common Mercosur Nomenclature (NCM), which is an international coding system used by various member countries of the Bloc. This code is necessary for the definition of some important data, such as:

  • Taxation of goods

  • Definition of attributes that will be necessary for DUIMP (Digital Unified Import Declaration)

  • Application or not of anti-dumping policies

  • Parameterization for international trade statistics

  • Possibility of application of special regimes

  • Possibility of applying ex-tariff

  • Utilization of some tax benefits

To carry out the tax classification of goods, specialized knowledge and access to NCM code tables are necessary, which are constantly updated to keep up with changes in legislation and product technical specifications. Therefore, it is common for companies that operate in international trade to rely on professionals with specialized technical expertise or specialized consulting to ensure the correct tax classification of their goods.

How can we help?

Our service includes product analysis, based on essential and main characteristics, according to the indication of the Common External Tariff (TEC) and the general rules of the Harmonized System.

Our team includes specialists dedicated to performing translation and tax classification services, framing of tax benefits, verification of the need for licensing to approving agencies, as well as technical support through diligence on the client’s base or fiscal units.

Through the analysis of the correct NCM to be used, it is also possible to identify the necessary information for the correct filling of information required for the trade of goods, such as the Nomenclature of Customs Value and Statistics (NVE) and the attributes of the product catalog module (DUIMP) that will be implemented by the responsible agencies for international trade inspection.

Luis Muniz, Mechanical Engineer.

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