The documents for the RADAR procedures are as follows:
1- In 455/04 Exhibit III Form, completely filled in two copies.
2- IN 455/04 Exhibits 1-A, 1-B and 1-C, printed and electronic format.
3- Articles of agreement of the company and amendments of the past two years.
4- Commercial Board Certificate having the record of all the amendments of the articles of agreement of the legal entity.
5- Responsible Identification ID of the company.
RG (Registration with your State Police Department) and CPF (National Registration with your Internal Revenue) of the legal responsible, accountant and international operation responsible of the company (if it is different to the responsible of the company),
7- Statement informing the responsible person by the international operations of the company.
8- 03 last GST information guides and payment submitted to the State Treasury for taxpayers of this tax.
9- 03 last GST information guides and payment submitted to the Municipal Treasury for taxpayers of this tax.
10. Attorney of the Company for Representative
11- Title of real property either it is own property or hire agreement, registered in Cartório, (Notary’s office) where the parent company are located.
Title of real property either it is own property or hire agreement, registered in Cartório where the merchandise warehouse is located, if it were in a different location of the parent company
13- 03 last electricity bills under the company’s name and address.
14- 03 last telephone bills under the company’s name and address.
15- Copy of the commercial bill and pro forma required by the Customs Clearance.
16- Balance Sheet of the last period ended or opening of activities.
17- Demonstration of retained earning of the last period of the year, only for companies that pay by real profit.
18- Evidence of the responsible bond by the financial notarization of the company (ministry of labour register or service provision agreement).
Current legislation for RADAR procedures is regulated by Standard Nº 650/2006 (http://www.receita.fazenda.gov.br/Legislacao/Ins/2006/in6502006.htm) that divides procedures in 4 possibilities:
- Ordinary (common, for companies that usually work for trace commerce)
- Simplified (natural or legal entity with some value or operation restrictions.
- Special (public entities)
- Restricted (carrying out consultations or rectifications of previous statements).
Argentinean exporters should pay special attention to the services offered by trading companies when the Brazilian buyers do not have RADAR certification according to regulations, as these type of operations, when the buyer does not have RADAR and buys a complete load imported by a third party, are deemed by Receita Federal as “PURCHASE AND SALE” operations and are framed as operation “ON BEHALF OR BY DELIVERY”.
In both cases mentioned, Receita Federal may fine the companies involved and with the risk of having the CNPJ of the companies declared void.
Center Group Int offers the RADAR consultancy and procedure service for your customer in Brazil so that he may import at any time and under current regulations |
