Brazil distinguishes materially different import structures. In own-account imports the importer buys for itself; in account-and-order operations the contracted importer performs the customs operation on behalf of an acquiring party; in pre-ordered imports the contracted importer uses its own resources and later resells to a predetermined customer. Funding, linkage, invoicing and tax consequences differ, so the model should follow the real economics.
Own account: the importer owns the economic decision
Use this frame when the Brazilian importer is genuinely buying/importing for itself and will hold or resell the goods in its own commercial flow.
Conta e ordem: execution is performed for an acquiring party
The Receita framework requires the relationship and operating roles to be formalized; the acquiring party and contracted importer may both need Siscomex habilitation and linkage before the declaration.
Encomenda: the contracted importer finances the foreign purchase
This is not simply “outsourcing customs.” The importer purchases with its own resources for later resale to a predetermined customer, with specific documentary and tax implications.
Choose from substance, not from the label you prefer
Compare working-capital owner, inventory owner, customer contract, domestic invoicing, tax treatment, operational control and risk. Have a qualified trade/tax advisor validate that the chosen model matches the facts.
Brazilian customs, tax and product-control rules are transaction-specific and change over time. E2M research is decision support and local coordination—not customs brokerage, legal, tax or product-regulatory advice. Confirm shipment-specific NCM, licensing, tax treatment, declarations and regulatory requirements with the qualified customs, tax, legal and product specialists responsible for the operation.
Sources & further reading
- Receita Federal — Importação por Conta e Ordem e Importação por Encomenda
- Receita Federal — Requisitos de importação por conta e ordem
- Receita Federal — Requisitos de importação por encomenda
- Receita Federal — Vinculação entre importador e adquirente/encomendante
Brazilian customs, tax and product-control rules are transaction-specific and change over time. E2M research is decision support and local coordination—not customs brokerage, legal, tax or product-regulatory advice. Confirm shipment-specific NCM, licensing, tax treatment, declarations and regulatory requirements with the qualified customs, tax, legal and product specialists responsible for the operation.