Trade and transport
The transportation of timber within Brazil requires a timber transport authorization, called Guia Florestal (“GF”, in the states of Pará and Mato Grosso) or Documento de Origem Florestal (“DOF”, in all other states). Timber should also be accompanied by a Nota Fiscal Eletrônica - a Federal digital invoice/receipt of the Brazilian revenue department, to record all sales in the country and the amount of taxes due.
DOFs are issued by IBAMA and can be used for any type of native timber product. The DOF is a computerized timber control system. It contains information about the timber’s origin, species, type of product, quantity and value of the cargo, as well as detailed transportation route. Products and sub-products are to be accompanied by the relevant DOF from the originating timber yard up to customs terminal. Sub-products such as windows, doors and furniture, and cellulose and wood paste are exempt and so do not require a DOF. The DOF is issued with an expiration date: 5 days for state road transportation, 10 days for interstate road transportation and 30 days for logs being transported by rafts. Some states have their own transportation licenses, which are integrated with the DOF system. These states are Mato Grosso, Pará and Rondônia (Guia Florestal - GF) and Minas Gerais (Guia de Controle Ambiental - GCA). Companies transporting exotic species from planted forests are not required to carry a DOF but must carry a ‘nota fiscal’ (invoice).
Guia Florestal (GFs), used in the states of Pará and Mato Grosso, are issued by SEMA (Secretaria do Ambiente e Desenvolvimento Sustentável, or State Secretariat for the Environment). They are divided into two types:
- GF1 – authorization to transport logs, from the forest of origin to a sawmill;
- GF3 – authorization to transport sawn or processed timber products.
GF3s are also issued when timber is exported, and in this case, must contain the name of the importer and the destination country.
All GFs have a barcode which can be used to retrieve an electronic version of the document. On the electronic version, the documents of a concession or sawmill (e.g. licenses and AUTEF/AUTEX) and sanctions against the operator can be searched on IBAMA’s services website.
All processing companies must be on IBAMA’s technical register (Cadastro Técnico Federal). IBAMA or a state environmental agency must issue a license before timber processing activities are carried out. In addition, all sawmills must be enrolled in the DOF system (or the Sisflora system, if in the states of Para and Mato Grosso). The timber processing company must complete relevant sections of the DOF (Documento de Origem Florestal).
Exportation in Brazil is also regulated by the Brazilian Federal Revenue (RFB) through the online system called SISCOMEX (Integrated Foreign Trade System). Private individuals and companies must be registered with SISCOMEX in order to perform imports or exports when the operation requires a license from SISCOMEX. This registration with SISCOMEX, is also known as RADAR (Ambiente de Registro e Rastreamento de Atuação do Intervenientes Aduaneiros).
Timber companies seeking to export timber from Brazil must provide the following:
- Importer registration (SISCOMEX code)
- Import claim
- Customs declaration
- Purchasing contract
- Purchasing order
- Legal transportation permits
- Packing list
Products must go through one of the two customs declaration procedures available. A simplified declaration can be used when goods do not exceed $50,000 and a full customs declaration is used when exported goods exceed this value. The simplified declaration can be done online via SISCOMEX or through paper forms. The full customs declaration must be processed online via SISCOMEX.
Customs clearance is done by means of a Declaração de Exportação - DE (export declaration), which must be formalized with up to 48 hours prior to shipment by the local IBAMA unit. The following documents are needed for a DE to be issued:
- Copy of the Registro de Exportação - RE (Export Registration) from SISCOMEX;
- Copy of the nota fiscal (Invoice);
- Packing list;
- Transportation Authorization;
Export authorization for wood products and sub-products (e.g. CITES), as appropriate.