Glossary

The concepts followed by asterisk * are products of BrazilTradeNet.

A

Areas and economic blocks* – macroeconomic data which present the tendency of trade flows and the importance of regional exchanges.

Abandonment of goods - Act of ceding foreign goods, not nationalized at the time, to the National Treasury, either by "tacit" or "presumed" abandonment.

Accompanied effects / baggage - Articles encompassed by the concept of baggage traveling in the same vehicle as the traveler.

Active improvement - A customs procedure that suspends customs duties for imported raw materials used in the manufacture, in the country, of finished products for export.

Acts of God - Any event that can not be resisted or avoided, caused by natural or non-human factors. e.g. earthquakes. Any fortuitous or unforeseeable event occurring despite precautions taken. Events beyond the control or will of men; and which thus can not be either foreseen or avoided.

Ad valorem - A means of appraising customs charges, applied on goods according to their customs value or CIF value.

Ad valorem duties and taxes - Duties and other taxes applied to imports established in accordance with customs law, consisting of percentages, applied according to the value of the goods.

ad valorem Tariff - Tariff system under which goods are subject only to ad valorem duties, i.e., taxed in accordance with their value.

Ad. Val - Ad-Valorem - Expression meaning "by value", used variously for quotations, insurance rates, or freight charges. The expression is related to customs duties, as these are often calculated on the basis of valuation of the goods.

Addressee - The individual or corporate entity in whose name goods are manifested, consigned, or dispatched, and as such, whose name is on the document allowing their transport, or subsequent orders or endorsements.

Aid Shipments - All goods, such as food, medicines, clothes, blankets, tents, pre-fabricated houses, vehicles or other means of transport, and any other materials or goods of basic necessity, sent as aid for victims of natural catastrophes or similar disasters.

Amendments to the Harmonized System - Alterations to the Harmonized System, generally effected every 5 years after a review of the legal texts, implying changes in the classification of goods. They are carried out in compliance with provisions of Article 16 of the Harmonized System Agreement, and must be approved as Recommendations by the Customs Cooperation Council.

Analysis - Qualitative and/or quantitative examination of merchandise, conducted by a laboratory belonging to or accredited by the customs service, to determine a precise tariff classification or customs value.

Anti-dumping duties - Anti-dumping duties are used to neutralize the effects of actual or potential damage caused by dumping. Anti-dumping duties are applied to imports and added to current import tax. WTO member countries may apply anti-dumping duties only in accordance with conditions foreseen in article VI of the General Agreement, and pursuant to investigations launched and conducted under provisions of the WTO Anti-dumping Agreement.

Appeal - Act whereby an individual exercises the right to complain or request review by a competent authority.

Appraisal of duties and taxes - Determination of the sum of duties and taxes that must be paid.

Arbitrage - A process of submitting questions under dispute or of a contentious nature to the judgment of a certain person or persons, without resorting to the Law Courts. It is normal that all bills of lading and chartering agreements include an arbitration clause for dispute settlement.

Arbitration ruling - Decision of the arbitrators after hearing a dispute. Such a Court Ruling is binding upon the parties.

ATA Carnets - An international unified customs document, administered by the International Chamber of Commerce in Paris, that allows temporary admission of goods destined for fairs, exhibitions, and trade missions.

B

Balance of payments – it is the register of all economic-financial transactions between residents of a country and residents of other countries. The balance of payments shows how to divide the annual exchange flow of a country among trade accounts, debt services, transportation, and capital flows (loans and direct investment).

Balance of trade – presents the values on imports and exports of a country. The difference between these two values is the result of the balance of trade. When exports are greater than imports, the country has a favourable result, named “commercial superavit”. In the opposite situation, when imports are greater than exports, the country is indebted to another country, in other words, the country has a “commercial deficit”. The balance of trade is one of the components of the balance of payments, as well as the current account, the capital account and the financial transfers, which include services values as transportation, insurance, travel, remittance of profits and license fees, royalties, and others.

Bank system – characteristics of the bank system in a country.

Basis of imposition – value on which apply customs duties (CIF, FOB, weight, unity, volume, etc).

Best search result* – search result saved on the “Best Search Result”, a directory of BrazilTradeNet. It is a device available for the BrazilTradeNet user, allowing consultation without filling in a new search form.

Bill of lading - A commercial document whereby a ship’s captain or carrier acknowledges receipt on board of specified goods, under specified conditions.

Bill of lading (B.L.) - A receipt issued by a carrier or his agent acknowledging that goods have been received for loading or loaded aboard a ship. This document is a semi-negotiable instrument and, since it is also a contract, represents first class evidence of the terms thereof.

Bond - A pledge posted by an importer or other participant in a country’s Foreign Trade or party represented by a Customs Broker, to guarantee or safeguard interests of the State, enabling withdrawal of goods that have not been cleared under Suspension of Duties for Deferred Payment Regime from Customs, without cancellation of customs duties and other taxes due up to that date.

Border crossing - A crossing manned by competent authorities of countries that share a border where there is movement of persons, goods, and vehicles.

Brazilian companies* – companies constituted under Brazilian law and with its headquarter and administration in the country, in accordance with the article 171 of the Federal Constitution, regulated by the Constitutional Amendment nº 6/95.

Brazilian export offer* - information about Brazilian companies and their exportable products. It includes data on the product and its condition of commercialization.

Broker - Insurance or reinsurance agent. Agent or broker representing the owner or purchaser of goods, who (for a commission) serves as an intermediary between the assignor and re-insurer, for the assignment of certain risks, the volume or especial danger of which make it advisable to contract reinsurance.

Broker - An individual that acts as an intermediary, to provide information, participate in international trade negotiations, or fulfill other commercial functions.

Brussels Tariff Nomenclature (NAB) - The first Customs Cooperation Council Nomenclature, created in 1950, for specifying tariffs. Its unit of classification was a 4-digit number.

Bulk cargo - Nautical term used when a ship receives unpacked, un-bundled, or un-bound cargo.

Business area – economic activity developed by a company.

C

Cargo - Any goods, merchandise, or articles of any type transported in a vehicle, ship, aircraft, or railroad train, excepting crew’s effects, supplies, or replacement parts for the vehicle.

Cargo in tons - Loading capacity of a ship, measured in tons (40 cubic feet).

Cargo manifest - A document containing a list of goods that constitute the cargo of a ship, aircraft, or other transport vehicle, at the time of arrival or departure to or from a Customs territory.

Cargo manifest (Highway transport) - A customs control document, covering goods transported by road from the place where they are loaded aboard a vehicle or cargo unit to the place where they are unloaded for delivery to the addressee. By means of this document, the international carrier declares to Customs details of dispatch or arrival and of the goods transported, identifying the number of the bill of lading or receipt, the volumes and nature of the goods, their weight, and the name and address of the cosignatory.

Cargo Unit - Items of transport equipment appropriate for unitization of goods undergoing transport, that enable end-to-end handling during transport on any means of transport used. Among the cargo units considered are: general containers, flat containers, pallets, slings, and any other transport equipment covered by this definition.(See containers)

Carriage and Insurance Paid To ( CIP) (...named destination) - " Carriage and Insurance Paid To..." means that the seller fulfills his obligation to deliver to the designated carrier, but that the seller should also pay the necessary transport cost for taking the goods to the named destination. This means that the purchaser must bear all risks and any additional costs occurring up until the goods have been delivered. However, CIP implies that the seller must also contract insurance to cover risks of loss or damage to the goods, on behalf of the purchaser, during transport. Consequently, the seller contracts insurance and pays the insurance premium. The purchaser should take note that CIP implies that the seller is required to obtain only minimum coverage insurance. If the purchaser wishes to secure a higher coverage, this must be expressly agreed with the seller, or he must contract his own extra insurance. The term CIP requires that the seller clear the goods for export. This term may be used regardless of mode of transport, including multi-modal transport. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Carriage Paid To (CPT) (...named destination) - " Carriage Paid To..." means that the seller fulfills his obligation to deliver to the designated carrier, but that the seller must also pay the necessary transport cost for taking the goods to the named destination. This means that the purchaser bears all risks and any additional costs arising after the goods have been delivered. "Carrier" means any person named in a transport contract that undertakes to perform or arrange for transport, by rail, road, air, sea, inland waterway, or by any combination of these modes. If subsequent carriers are used to transport goods to the agreed destination, the risk is transferred when the goods are delivered to the first carrier. The term CPT requires that the seller clear the goods for export. This term may be used regardless of mode of transport, including multi-modal transport. NOTE. This term was taken from the Portuguese language version of INCOTERMS 2000.

Certificate of origin - A official document certifying that goods originate from a specified country.

CFR – Cost and Freight - the exporter must deliver the goods at the port of destination selected by the importer. Transport expenses are thus the responsibility of the exporter. The importer bears the expenses of insurance and unloading of the goods. Utilization of this term obliges the exporter to offload the goods for export, and to use only sea and inland waterway transportation.

Chambers of Commerce – membership organization operated by and for business and commercial interests. They are civil society, non-profit organizations constituted with the official approval of the country that represent. Generally, they are founded by entrepreneurs interested in increasing the trade with a certain country and have as associates individuals or artificial person of both countries. There is a list of Chambers of Commerce in this website.

Charter - Lease for a trip or period of time of a transport vehicle (usually an aircraft or ship) for transport of passengers and/or cargo.

Charter - Party - A contract whereby a ship or other type of vehicle is leased, and the shipowner pledges to place at the disposal of the charterer the whole capacity of the ship (or a portion thereof) for transport of goods, in exchange for payment of a fixed sum of money.

CIF – Cost, Insurance and Freight – modality equivalent to CFR, except that the insurance costs are born by the exporter. The exporter must deliver the goods aboard ship, at the port of embarkation, with freight and insurance paid. The responsibility of the exporter ceases when the product is offloaded from the ship at the port of destination. This modality may only be used for sea and inland waterway transportation.

CIP – Carriage and Insurance Paid to... – adopts a principle similar to CPT. The exporter, aside from bearing expenses for shipment of the goods and freight to the destination, must also bear expenses of insurance for transport of the goods to the destination indicated. CIP may be used for any mode of transportation, including multimodal.

Collateral - A guarantee presented whenever goods are withdrawn from Customs, without prior payment of customs duties.

Collateral [Real Guarantee] - Money or securities deposited provisionally, to cover payment of duties and other sums payable, in compliance with commitments to Customs.

Combined companies - consortium.

Commercial partners – entrepreneurs that exchange products and services through foreign trade.

Commercial practices – usual practices in a negociation or execution of a commercial business such as type of correspondence used, type of Incoterms used, modality of negociation, and others.

Commodities – an exchangeable unit of economic wealth, usually products sold in a great volume such as grains, coffee, wool, and others. Generally, commodities are primary product or raw material bought and sold on a futures market.

Commercial invoice - A private document, issued by the seller of goods in favor of the purchaser. This document contains some information that differentiates it from an invoice used for domestic trade within the country, stating conditions in which the goods are to be supplied, means of transport, purchase clause, names of the exporter and purchaser, importers registration number, etc.

Common External Tariff (TEC) - A Common or Regional Tariff, established within a given economic area (usually a Customs Union) as a function of relations among signatory countries of an agreement, to be applied to goods from third countries.

Compendium of Classification Opinions - A World Customs Organization publication, containing the Harmonized System Committee’s classification decisions.

Complementary Notes - Section, Chapter, or Sub-position Notes, produced at the national level to be applied at the corresponding openings of such Sections, Chapters or Sub-positions

Comtrade (Commodity Trade Statistics Database) – ONU statistical database on commodities trade.

Consular invoice - Document issued by the seller of goods in an international commercial transaction, for presentation to the Customs Service of the importing country, prior to approval of the consul of the exporting country.

Container - A box (of metal or other material) especially designed to expedite transport and protect goods contained therein, from the place of packaging or port of shipment, to the warehouse of the owners or consignees.

Container Depot (CD) - The place assigned by the carrier where the agent delivers empty containers to the shipper.

Container Freight Station (CFS) - The place assigned by the carrier for consolidation or deconsolidation of cargo for containers.

Container Yard (CY) - The area assigned by the carrier for the receipt, delivery, warehousing, and minor repairs on empty containers.

Control by customs - Measures applied by Customs to ensure compliance with customs law.

Conventional tariff - Customs tariffs established by bilateral or multilateral treaties, for the purpose of stimulating international trade of such countries.

Correlation among different nomenclatures - Cross-reference, for an item of a given Nomenclature, with items of other Nomenclatures under which products are classified.

Cost, Insurance and Freight (CIF) (...named port of destination) - "Cost, Insurance and Freight" means that the seller fulfills his obligation to deliver when the goods cross the ship’s rail at the port of shipment. The seller must pay all costs and freight necessary to transport the goods to a named port of destination, BUT the risk of loss or damage to the goods, and any additional costs occasioned by events occurring after delivery, are transferred from the seller to the purchaser. However, with CIF, the seller must also contract marine insurance to cover the purchaser’s risk of loss or damage to the goods during transport. Consequently, the seller must contract insurance and pay the insurance premium. The purchaser should take note that, under CIF, the seller is required to obtain only minimum insurance coverage. If the purchaser wishes to obtain a higher level of coverage, either he must reach a precise agreement with the seller or contract his own additional insurance. The term CIF implies that the seller must clear the goods for export. The term should be used only for sea and inland-shipping transport. If the parties do not intend to deliver goods at the ship’s rail, the term that should be used is CIP(Carriage and Insurance Paid to ..). NOTE: This term was taken from the Portuguese version of INCOTERMS 2000.

Countervailing duties - A special duty imposed to neutralize any direct or indirect subsidy granted for the production, manufacture or export of any goods.

Country of departure (imports) - The country from which goods were initially cleared for shipping to the importing country, with no commercial transaction taking place in any intermediate countries.

Country of destination (exports) - The country identified at the time of clearance as the final destination where the goods are to be delivered.

Country of origin (imports) - The country where farm products were produced, minerals extracted, or articles totally or partially manufactured or made; in the latter case, it is the country where the final phase of the manufacturing process was conducted, and where the product assumed its final form.

CPT – Carriage Paid to... – similarly to CFR, this condition stipulates that the exporter must pay expenses relating to the shipment of the goods and international freight to the designated destination. Thus, the risk of loss or damage to the goods, and any increase in costs, are transferred to the exporter by the importer, when the goods are delivered into custody of the transporter. This Incoterm may be used for any mode of transportation.

Customs - The governmental service responsible for application of customs law, collection of duties and taxes on imports, exports, movement or storage of goods, and application of other laws and regulations relating to such operations.

Customs Administration - The governmental service responsible for applying customs law, collecting duties and taxes, and application of other laws and regulations referent to imports, exports, and circulation or deposit of goods.

Customs Broker - A person authorized or licensed by customs, to forward goods on behalf of others. Also known as a Customs Forwarder.

Customs Charge - Payment for a service provided in relation to imported/exported goods (warehousing, handling, etc.).

Customs clearance - Fulfillment of customs formalities necessary to allow entrance of goods for consumption, for export, or submission to another customs regime.

Customs clearance - Customs procedure whereby the export or import of cargo is authorized.

Customs control - Measures applied by the Customs Service in the exercise of its authority by intervention in the movement of goods and of people.

Customs Cooperation Council - A council created under an International Agreement, signed on December 15, 1950 in Brussels, to study simplification and harmonization of customs regulations.

Customs Cooperation Council Classification Criteria - Opinions on the classification of certain goods, adopted by the Harmonized System Committee, and ratified by the Customs Cooperation Council .

Customs Cooperation Council Nomenclature - A nomenclature emanating from the Customs Cooperation Council, prior to establishment of the Harmonized System and stemming from changes in the Brussels Tariff Nomenclature (NAB). Its unit of classification was a 4-digit number.

Customs depot regime - Customs treatment whereby imported goods are stored under customs control at a specially designated place (customs depot) without payment of import taxes and duties.

Customs duties - Tariffs established under Customs law to which goods are subject, either upon entry or upon leaving a Customs territory.

Customs formalities - Set of procedures that must be complied with both by interested parties and Customs officers, when bringing goods into a customs territory, up until the time that they are submitted to a customs regime.

Customs franchise - Total or partial payment of import and/or export duties and taxes applicable to goods that enter or leave a Customs territory.

Customs Frontier - Boundary of a Customs territory. Physical territorial space of a country, considered as the boundary for application of a free or general regime for treatment of goods.

Customs inspector - A customs official with responsibility for verification of goods to ensure that they are in compliance with the declaration that accompanies them.

Customs invoice - A document requested by Customs Services in certain countries, with similar characteristics to a commercial or consular invoice.

Customs jurisdiction - The powers of the State throughout the territory of a country, to control and inspect, in compliance with the law, foreign trade operations, collection of customs duties and import and export taxes, by means of the National Customs Service. It includes powers to investigate and resolve cases of smuggling and fraud, etc., and challenges to acts of the customs authorities, relating to foreign trade operations, in accordance with current legal provisions.

Customs law - A codified set of standards that serve to regulate foreign trade and activities of people that have dealings with Customs authorities.

Customs law - Legal provisions and regulations relating to imports, exports, circulation, and storage of goods, application of which is the express responsibility of Customs, and any rule established within the scope of its competences.

Customs Liability - A person’s obligation to pay a sum of duties, taxes, tariffs, fines, or other charges stemming from customs operations.

Customs of destination - The customs office where a customs transit operation terminates.

Customs of entry - The office in a customs territory to which goods are dispatched for importation. From the moment of entry into such areas, practically all goods are subject to customs duties.

Customs of exit - The customs office from which a customs transit operation originates.

Customs of Passage- A customs office which, though neither of origin nor of destination, intervenes in the control of a customs transit operation.

Customs offense [violation] - Any violation or attempted violation of customs law.

Customs office - An administrative unit responsible for effecting Customs formalities. Installations or areas used for customs purposes by the competent authorities.

Customs regime - Treatment applicable to goods submitted to customs control, in accordance with customs laws and regulations, in line with the nature and goals of the operation.

Customs seals - Marks, affixes, or security fixtures applied by Customs under certain customs procedures (especially customs transit) usually for the purpose of preventing damage or allowing verification of volumes, investigation of customs violations (exchanging of volumes or their contents) or serving as fastenings placed on transport vehicles or equipment. They may also serve as a means of identifying goods.

Customs surveillance zone - A certain part of a Customs territory where Customs have special powers and are authorized to apply special customs control measures.

Customs tariffs - An official list of goods, ranked according to their (ad valorem and/or specific) tariff duties, rating each traded product. An official tariff, in accordance with the law, that determines duties to be paid on imports of goods, established in accordance with the economic needs of a country.

Customs territory - Territory in which the customs law of a country applies.

Customs transit - Customs procedure used essentially for transit and transshipment.

Customs transit - A Customs procedure whereby goods submitted to customs control are transported from one Customs unit to another (LAIA/CR/Resolution 53 - 1986).

Customs Union - Consists of replacement of two or more customs territories with a single Customs territory, so that Customs duties and other restrictive regulations are eliminated in relation to essential commercial exchanges among the territories that comprise the union, or at least with respect to essential exchanges of products originating from these territories. In their trade with territories encompassed by the customs union, each member applies substantially identical duties and other trade regulations.

Customs valuation - One of the stages of a customs procedure that consists of appraising the value of goods in accordance with the Brussels Definition of Value (BVD).

Customs Verification - A procedure consisting of inspection of goods, verification of their nature and value, appraisal of their weight, quantity, or measurement, classification by tariff nomenclature, and determination of applicable tariffs and taxes.

Customs verification by examination - A procedure consisting of tariff classification, appraisal, and application of corresponding legal provisions by Customs on goods covered by Import Declarations, Simplified Procedures, and Postal Import Forms.

Customs warehouse - Places and facilities belonging to or authorized by Customs, where goods can be stored under Customs control, without prior payment of corresponding duties and taxes. While goods are stored in such places and facilities, Customs shall authorize only verification, reconditioning, repackaging, and taking of samples.

Customs Warehouse - Storage of goods in places designated for this purpose, in keeping of the Customs Service. These are physical installations under customs control for the placement of foreign goods, either as simple storage or to be submitted to transformation.

D

DAF – Delivered At Frontier - the exporter must deliver the goods at the designated place and location on the frontier, prior to crossing over to the country of destination. This term is used principally in the case of highway or railroad transportation.

DDP – Delivered Duty Paid - The exporter assumes a commitment to deliver the goods, cleared for importation, at the destination point designated by the importer, and to pay all expenses, including taxes and import charges. The exporter is not, however, responsible for unloading the goods. The exporter is also responsible for domestic freight to the destination designated by the importer. This term may be used for any mode of transportation. This is the Incoterm that places the largest degree of responsibility upon the exporter.

DDU – Delivered Duty Unpaid - the exporter must place the goods at the disposal of the importer at the designated place and location abroad. The exporter assumes all expenses and risks for placement of the goods at the named destination, except expenses relating to customs duties, taxes, and other import charges. This term may be used for any mode of transportation.

DEQ – Delivered Ex Quay - the exporter must place the goods, without importation clearance, at the disposal of the importer on the dock at the port of destination. This term is used for sea and inland waterway or multimodal transportation.  

Deck Cargo - Any cargo carried outside (on deck) is subject to regulations of the Chamber of Commerce and to a special agreement with the carrier. Carriage on deck does not normally encompass warehousing.

Declarant - Person making a statement referent to goods or on whose behalf a statement is made.

Declaration of goods - A statement that should be made in a form established by Customs, whereby interested parties indicate the customs procedure that should be applied to the goods and provide detailed information requested by Customs for application of this procedure.

Definitive duty - Antidumping or countervailing duty, established by the importing country after definitive conclusion of an investigation.

Definitive export - Customs regime applicable to goods in free circulation that leave a customs territory to remain permanently outside it.

Definitive regimes - Customs treatment whereby goods are nationalized, permanently, once all legal formalities have been fulfilled (imports, exports, etc.).

Delivered At Frontier ( DAF) ( ... named place of destination) - Delivered At Frontier means that the seller fulfills his obligation to deliver when the goods are placed at the disposal of the purchaser, on the mode of transport not unloaded, cleared for export but not cleared for import, at a named location on the frontier, prior to reaching the customs post of the adjacent country. The term frontier can be used for any border, including that of the exporting country. It is thus of vital importance that the frontier in question be precisely defined, and the point or location named. However, if the parties wish the seller be responsible for the unloading of the goods from the mode of transport, and that he bear the risks and costs of unloading, this should be made clear by addition of an expression to this effect on the sales contract. This term may be used regardless of the mode of transport when the goods are to be delivered at a land frontier. When delivery is to take place at the port of destination, aboard a ship or on the quay (mooring), the terms DES (Delivered Ex Ship) or DEQ (Delivered Ex Quay) should be used. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Delivered Duty Paid (DDP) (...named place of destination) - Delivered Duty Paid means that the seller fulfills his obligation to deliver goods to the purchaser, cleared for import and unloaded from any mode of transport at a named destination. The seller must bear all costs and risks involved in bringing the goods to this place, including, when applicable, any duties (this term includes responsibility and risks for execution of customs formalities and payment for formalities, customs duties, taxes and other expenses) for imports into the country of destination. Whereas the term EXW implies a minimum obligation on the part of the seller, DDP implies the maximum obligation. This term should not be used if the seller (directly or indirectly) is incapable of obtaining an export license. However, if the parties wish to exclude from obligations of the seller certain costs due on the import of the goods (such as value-added tax - VAT) this should be clearly stated by addition of an expression to this effect in the sales contract. If the parties wish the purchaser to bear all risks and costs of the imports, the term DDU (Delivered Duty Unpaid) should be used. This term may be used regardless of the mode of transport, but when delivery is to be effected at the port of destination on board ship or on the quay (mooring), the terms DES (Delivered Ex Ship) or DEQ (Delivered Ex Quay) should be used. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Delivered Duty Unpaid (DDU) (...named place of destination) - Delivered Duty Unpaid means that the seller fulfills his obligation to deliver to the purchaser, not cleared for import and not unloaded from any mode of transport at a named place of destination. The seller must bear the costs and risks involved in carriage of the goods to this place, not including, when applicable, any duties (this term includes responsibility and risks for execution of customs formalities and payment for formalities, customs duties, taxes, and other expenses) for imports in the country of destination. This duty should be born by the purchaser, along with any costs and risks incurred by failure to clear the goods for import on time. However, if the parties wish the seller to perform customs formalities and bear the costs and risks resulting therefrom, and any charges on importation of the goods, this should be made clear by addition of an expression to this effect in the sales contract. This term may be used regardless of the mode of transport, but when delivery is to be effected at the port of destination aboard ship or at the quay (mooring), the terms DES (Delivered Ex Ship) or DEQ (Delivered Ex Quay) should be used. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Delivered Ex-Quay (DEQ) (...named port of destination) - Delivered Ex-Quay means that the seller fulfills his obligation to deliver when the goods are placed at the disposal of the purchaser, not cleared for import on the quay (mooring) at the named port of destination. The seller must bear the costs and risks involved in shipping the goods to the named port of destination and unloading them on the quay (mooring). The term DEQ requires the purchaser to clear the goods for import and pay all formalities, duties, taxes and other expenses on the imports. If the parties wish to include in the obligations of the seller all or part of the costs due on the import of the goods, this should be made clear by addition of an expression to this effect on the sales contract. This term may be used only when the goods are to be delivered by sea, inland waterway, or multi-modal transport, upon unloading of the ship at the quay (mooring) at the port of destination. However, if the parties wish to include in the obligations of the seller the risks and costs of handling the goods from the quay to another place (warehouse, terminal, transport depot, etc.) at or outside the port, the terms DDU or DDP should be used. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Delivered Ex-Ship (DES) ( ...named port of destination) - Delivered Ex-Ship means that the seller fulfills his obligation to deliver goods when they are placed at the disposal of the purchaser aboard the ship, not cleared for import at the named port of destination. The seller must bear all costs and risks involved in carriage of the goods to the named port of destination prior to unloading. If the parties wish the seller to bear the costs and risks of unloading the goods, the term DEQ should be used. This term may be used only when goods are to be delivered by sea, inland waterway, or multi-modal transport on board a ship at the port of destination. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Delivery - Act whereby customs authorize interested parties to take possession of goods that have been cleared.

Demand for the import of Brazilian products* – it is an instrument for the dissemination to the Brazilian entrepreneur community of information on Non-Brazilian companies interested in buying Brazilian products. The form can be filled in directly on BrazilTradeNet by the Non-Brazilian companies.

Demurrage - A term used in commercial shipping to indicate delay of a ship in a port beyond the contractually agreed laytime for such operations, in which case the shipowner may seek compensation.

DES – Delivered Ex Ship – modality used only for sea and inland waterway transportation. The exporter bears responsibility for placement of goods at the named destination, on board the ship, without importation clearance, and must fully assume all risks and expenses up to that point abroad. 

Destination of foreign trade – composition of a country foreign trade in a period of time. It can be characterized by destination to areas and countries or by groups and products.

Determination of damages - Proof based on concrete evidence and objective examination of import volumes, in cases of dumping or of subsidies, of the effects of such imports on prices of similar products on the domestic market and their consequent repercussions on national producers of such products.

Determination of dumping/subsidies - Comparison of the normal value of a product on the domestic market of the exporting country, and the FOB value for which this product is sold in the importing country

Differential tariff - A tariff system, the main purpose of which is to grant advantages and preferences to countries that are party to the Agreement, and which discriminates against a given type of goods or a given country.

Distribution channels – they do not refer to the physical distance between producer and consumer, but rather to the product journey from producer to consumer. It is a question of number of intermediaries between producer and consumer (importers or final consumer). The choice of the most adequate distribution channel is essential for the exporting activity. Some factors that should influence on the choice of the satisfactory distribution channel are:

Documentary credit - An agreement, by any name or description, whereby a Bank (the Issuer), at the request and upon instructions of a client (the payee), pledges to effect payment to a third party (the beneficiary) or to his order, or to pay, accept, or negotiate bills of exchange (withdrawals) cleared by the beneficiary, or to authorize that such payments be effected or that such withdrawals be paid, accepted, or negotiated by another bank, upon presentation of the required documents, provided that the terms and conditions of the loan have been fulfilled.

Documentary invoice - Bill of lading with the letter of exchange, invoice, insurance policy, and (sometimes) a mortgage certificate as collateral.

Draw-back - A Customs procedure that allows exported of goods to receive a total or partial refund of import duties paid either for the goods or for products contained in the goods or consumed in the production process (LAIA/CR/Resolution 53 (1986)).

Draw-back (refund of duties paid) - A procedure that allows exported products to remain exempt from taxes, charges, encumbrances or duties upon their costs or prices.

Drawback procedure - A Customs treatment that, upon the export of goods, enables total or partial restoration of import duties and taxes on articles or on products contained in goods exported or consumed during their production.

Dumping margin - The amount by which the export price is less than the normal value of the product.

Duties and taxes on imports - Customs duties and all other taxes or charges relative to the import of goods, excepting charges whose total does not exceed the approximate cost of services effectively performed.

Duty - Customs duties and any other equivalent charges, of a fiscal, monetary, or exchange nature, applied to imports. Not encompassed within this concept are rates and charges that correspond to the approximate cost of services provided.

• Product nature: dimension, weight, presentation and perishability;
• Market characteristics: buying habit, purchasing power, geographic location, destination of the product (final or industrial consumption);
• Qualification of the intermediaries: experience, administrative capacity and other references.

In foreign trade, the main distribution channels are:
- trading companies;
- exporter companies;
- own distribution nets;
- importers-distributors overseas;
- commissioned officer;
- agents employed on a salary basis or not;
- commercial branches overseas;
- exportation consortium;
- a pool of exporting companies;
- combined companies.

E

Economic blocks (commercial blocks) – different levels, or forms, of integration between countries:

• Free trade area – barriers on trade of goods are removed, but member countries maintain autonomy on the administration of their trade policy.
  
• Customs union – integration in which free trade among the members is sheltered behind an unified schedule of customs duties charged on imports from the rest of the world.
  
• Common market – it is an extension of the customs union concept, the additional feature being that it provides for the free movement of labor and capital among the members.
  
• Economic union denotes a common market in which the members agree to harmonize their economic policies generally and, eventually, to adopt a common currency.

Economic indicators* – information on a country macroeconomic indicators, foreign trade and evolution of its trade with other countries. Socio-economical Indicators – information and statistics on a country society and economy.

Effects of migrants - When the chattel goods of migrants are of significant value, all goods in this category in excess of a minimum value established in national legislation must be registered as exports or imports.

Enclave - Part of the territory of a country within which customs regulations does not apply. Or, part of the territory of a country within which the application of customs regulations of another country may be applied.

EU (European Union) – The European Union is a union of fifteen independent states based on the European Communities and founded to enhance political, economic and social co-operation. It was created on 9th of May, 1950, when France proposed the official creation of the “first concrete foundation of an European Federation”. EU aims at promoting economic and social progress of the region; increasing the role of Europe in the world; fostering liberty, security and justice; and creating an European citizenship.
http://europa.eu.int

Events – fairs, trade missions, seminars, business rounds, and other promotional events in Brazil and abroad organized by the Ministry of Foreign Relations’ Trade Promotion Head Office.

Events promoters – companies that organize fairs in Brazil and/or abroad.

Exportation Step-by-Step* – publication that explains the different stages and procedures for the exportation of Brazilian products or services.

Ex warehouse - The term "Ex Warehouse" means that the purchaser pays all costs of insurance, freight, etc.

Ex works - Clause used in international trade when a sale is made at the factory where the goods are produced.

Ex Works (EXW) (...named place) - Ex Works [or Ex Factory] means that the seller delivers the goods at his premises or at another named location (factory, mill or warehouse, etc.) not cleared for export, and not loaded on a vehicle or container. The term represents a minimum obligation on the part of the seller, and the purchaser must bear all the costs and risks entailed upon receiving the goods at the seller’s premises. However, if the parties wish the seller to be responsible for loading of the goods and that he bear the risks and costs of such loading, this should be made clear by addition of an expression to this effect on the sales contract. This term should not be used when the purchaser can not directly or indirectly effect export formalities. In such circumstances, the term FCA should be used, provided that the seller agrees to conduct the loading at his own risk and expense. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Exemption from Customs duties - A tax concession that awards total or partial exemption from duties and taxes on imports or exports for certain goods, in view of their use or destination, or the nature of the importer.

Explanatory Notes of the Harmonized System - A set of notes for uniform interpretation and application of the nomenclature. They are drafted by the Harmonized System Committee and approved by the Customs Cooperation Council , in accordance with provisions of Article 8.2 of the Harmonized System Agreement. They are not legally binding.

Export - Exit of any goods from a Customs territory.

Export credit insurance - An auxiliary instrument for financial mechanisms, the aim of which is to protect the exporter from the risk of default on the part of the foreign purchaser. It encompasses commercial, political, and extraordinary risks.

Export depot - System used for storing goods destined for export or in bond, remaining free of customs duties and other domestic trade taxes.

Export duties and taxes - Customs duties and all other taxes or charges relative to the export of goods, excepting charges whose total does not exceed the approximate cost of services effectively performed.

Export duty - A tariff charge applied to all or certain goods at the time of export. This type of tax is rarely used in international trade.

Export tariff - A type of tariff rarely used by most countries, since export goods are generally exempted from tariff duties. An export tariff sets the rate of duty for exported products.

Exporter - An individual or corporate entity, legally engaged in the shipping abroad of national or nationalized products, to be used or consumed abroad.

Express abandonment of goods - A written declaration, by the owner of foreign goods, ceding them to the National Treasury, to be auctioned, donated, or destroyed, at the discretion of the National Customs Service.

EXS (Ex Ship) - The seller places the goods at the disposal of the purchaser aboard the ship, at the port of destination.

EXW – Ex Works – the goods and invoice are at the importer’s disposal, at the exporter’s premises. All expenses and any losses or damages after delivery of the goods, including shipping of the goods overseas, are the responsibility of the importer. When requested, exporter must provide assistance to the importer in obtaining documents necessary for shipping the goods. This modality may be used for any mode of transportation.

F

FAS – Free Along Ship - obligations of the exporter cease upon loading of the goods, cleared for export, on the dock, free, alongside the ship. As of this moment, the importer assumes all risks, and bears all expenses relating to loading of the goods on board the ship. The term is used for sea and inland waterway transportation.

FCA – Free Carrier – the exporter delivers the goods, cleared for export, into custody of the transporter, at a location indicated by the importer, whereupon all responsibilities of the exporter cease. This may apply to any type of transportation, including multimodal.

Financial agency – name of the main commercial bank used by the company for local and/or international transactions.

Flat Tariff – A tariff structure with only one level, applied uniformly to imported goods.

FOB – Free on Board - the exporter must deliver the goods, cleared for export, on board the ship indicated by the importer, at the port of embarkation. This modality is used for sea and inland waterway transportation. All expenses, up until the loading of the goods on the transport vehicle, are born by of the exporter. The importer is responsible for expenses, and risks of loss or damage to the goods, once delivered on board the ship.

Focal Points* – institutions that work as “antennaes” of the Investment Promotion and Technology Transfer System (SIPRI). Focal Points work for the identification and dissemination of investment opportunities originated in Brazil.

Foreign trade – the commercial exchange, the buying and selling of products and services in international markets. Small, medium and big companies participates on foreign trade. Some of them are specialized, such as trading companies, which have, in Brazil, a special statute.

Foreign trade composition – constituent parts of a country exports and imports, viewed by main groups and products, in a period of time. For example: Foodstuffs; Industrial goods; Capital goods except Automobiles; Automobiles, other Motor Vehicles, and Automotive Parts; Consumption Goods; and others.

Free Along Ship (FAS) (... named port of departure) – Free Along Ship means that the seller fulfills his obligation to deliver when the goods have been placed alongside the vessel a the named port of departure. It implies that the purchaser must bear all costs and risks of loss or damage to the goods as of that time. The term FAS implies that the seller must clear the goods for export. This represents an inversion of the earlier version of INCOTERMS, as it requires that the purchaser make arrangements for export clearance. However, if the parties wish the purchaser clear the goods for export, this should be made clear by addition of an expression to this effect in the sales contract. This term may be used only for sea and inland waterway transport. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Free Carrier (FCA) (...named location) – Free Carrier means that the seller delivers the goods, cleared for export, to a carrier designated by the purchaser, at a named location. Note that the choice of location for delivery has an impact on obligations relating to loading and unloading of the goods at that location. If delivery is to take place on the property of the seller, the seller is responsible for unloading, whereas if delivery is to take place at any other place the seller is not responsible for unloading. This term may be used regardless of mode of transport, including multi-modal transport. Carrier means any person who, under a transport contract, undertakes to perform or arrange for transport by rail, highway, air, sea, inland waterway, or by any combination of such modes. If the purchaser names a person that is not a carrier to receive the goods, the seller will have fulfilled his obligation when the goods are delivered to that person. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Free depot – Totally isolated place or facility, (close to a port or airport) subject to rules of customs extraterritoriality, where foreign goods may be submitted to a variety of procedures.

Free On Board (FOB) (... named port of departure) – Free On Board means that the seller fulfills his obligation to deliver when the goods have passed over the ship's rail at the named port of departure. It implies that the purchaser must bear all costs and risks of loss or damage to the goods as of that point. The term FOB implies that the seller must clear the goods for export. The term should be used only for sea and inland waterway transport. If the parties do not intend delivery of the goods at the ship's rail, the term FCA (Free Carrier) should be used. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Free importation – free entrance of foreign products and services in a country.

Free Zone – A Customs regime that permits movement of goods in a specifically designated area of a State, free from payment of import duties. Such a zone is considered as being outside the Customs territory and thus goods are not subject to normal controls by the national customs office. The nature of operations to which goods are subject within a Free Zone is what determines whether such a zone is classified as “commercial” or “industrial” (LAIA/CR/Resolution 53 (1986)).

Freight container yard – Place operated by a carrier to gather and distribute shipments, in or outside containers.

Freight costs (C&F) (...named port of destination) – "Cost and Freight" means that the seller fulfills his obligation when the goods are placed at the ship’s rail at the port of shipment. The seller must pay all costs and freight necessary to carry the goods to the named port of destination, BUT the risk of loss or damage to the goods, and any additional costs stemming from events occurring after delivery are transferred from the seller to the purchaser. C&F implies that the seller must clear the goods for export. The term should be used only for sea and inland-shipping transport. If the parties do not intend to deliver goods at the ship’s rail, the term that should be used is CPT (Carriage Paid To). NOTE: This term was taken from the Portuguese version of INCOTERMS 2000.

Freight costs in dollars (imports) – Cost of carriage of goods from the port, airport, or place of departure to the port, airport, or place of destination, expressed in dollars.

FTAA (Free Trade Area of the Americas) – it is the result of negotiation to integrate the economies of the Western hemisphere in a free trade area, as accorded in the Summit of the Americas, in Miami, on December 1994. The Heads of State and Government of 34 democracies in the American continent decided to remove progressively trade and investment barriers in the region. This objective should be achieved until 2005.
http://www.ftaa-alca.org

G

General Agreement on Trade and Tariffs (GATT) - Treaty signed in 1947 by 88 Governments, with the aim of liberalizing world trade in goods.

General Average Loss - A term used to describe any extraordinary sacrifice or expenditure, voluntarily and reasonably incurred in time of peril to protect property in a common or marine event.

General Interpretative Rules - Rules for interpretation of the Nomenclature, that indicate how texts on positions should be interpreted and set principles for the classification of goods.

General regulations - A set of general standards, governing imports that fulfill all the legal provisions, and pay all duties that affect goods upon importation.

Gifts in postal traffic - Packages sent by mail by a private individual to another private individual living abroad, consisting exclusively of articles or objects for personal use of the addressee or his/her family, devoid, in view of their quantity or nature, of any commercial value.

Global FOB exports - Corresponds to the total value of goods removed from the stock of material goods of a country, shipped to any destination abroad, as recorded by Customs. FOB (free on board) valuation includes transport of the goods to the customs frontier, export duties, and freight expenses on whatever means of transport is used.

Gloss - Text relating to a tariff classification (position, supposition, or item) of the Nomenclature.

Goods - Any portable property. Any product, manufacture, self-moving or other portable property, without exception.

Goods consigned to territorial enclaves or international organizations - The economic territory of a country does not include territorial enclaves used by foreign governments or international organizations, located physically within the geographic borders of the country. However, the movement of goods between a country and its embassies abroad shall be considered an internal flow. The same principle of extraterritoriality extends to treatment of consignments to military forces in installations abroad, and to scientific installations, provided that these consignments remain exclusively at their disposal. Likewise, goods received or sent abroad by international organizations are excluded from trade statistics of the countries in which such organizations are located.

Goods dispatched by postal or messenger services - Except in cases when the goods in question are highly-significant products of low weight but high value, such as diamonds and other precious stones subject to special national tariffs, other goods shipped by this means can be registered simply by total value.

Goods for processing - Goods shipped abroad or imported by a country to be submitted to any activity, under contract, such as oil refining, purification of metals, assembly of vehicles, or manufacture of garments. Such goods, and likewise products resulting from their processing, shall be registered as exports or imports, and appraised prior to and after processing.

Goods for repair - Goods that temporarily cross a border to be repaired abroad. In such cases, only the value referent to the repair shall be included in export and import figures on goods (fees paid or received, cost of replaced parts, etc.). Tax shall be appraised on the value of the repairs. (See temporary admission).

Goods in free circulation - Goods that, from a customs standpoint, can be transported without restrictions.

Goods in transit - Goods that leave and enter a country solely for the purpose of reaching another country.

Gross weight expressed in kilograms - Net quantity of goods in kilograms. The weight of goods including all packaging, excepting equipment used for transport.

Guarantee - A pledge made to Customs, with the aim of ensuring compliance of other customs obligations. Such a guarantee is considered “global” when it ensures compliance with obligations resulting from various operations.

Guarantor - An individual or corporation that, by cosigning a credit document, is co-responsible for payment, in the event of default by the principal signatory.

H

Harmonized Commodity Description and Coding System (HS) - A Nomenclature that comprises positions, sub-positions, and their corresponding numeric codes, Section Notes of Chapters and of sub-positions, and General Rules for their interpretation.

Harmonized System Agreement - The agreement that created the Harmonized System Nomenclature, principally for tariff and statistical purposes, its management bodies and updating mechanisms.

Harmonized System Committee - Created under Article 6 of the Harmonized System Agreement to manage the Nomenclature, the Committee is responsible, among other things, for proposing Amendments to Harmonized System texts, drafting of Explanatory Notes and of Classification Criteria for goods, etc.

How to Export to* – publication that contains basic information on specific countries or integrated markets for Brazilian exporters. It includes data on socio-political situation; foreign trade; economics and finance; distribution channels; legislation; etc.

I

Incoterms (international commercial terms ) - Incoterms are internationally-recognized and standardized trade terms, acronyms, and definitions compiled by the International Chamber of Commerce (ICC) in 1936. Incoterms, simply, are the shorthand definitions of the respective responsibilities of sellers and buyers in international sales contracts. List of Incoterms.

Import - Entry of any goods into a customs territory.

Import duties - Also known as Customs duties, a tax levied by Customs on goods upon entry into a country.

Import tariff - Used by all countries throughout the ages, for the purpose of charging duties on goods imported into a Customs territory.

Imports for consumption - Customs procedure whereby imported goods may enter into free circulation within a customs territory, upon prior payment of import duties and taxes, having complied with the necessary formalities.

Imports Regulation – regulation that influences on the entrance of imported products and services in a country. Includes general regulation (general policy of importation, licence, quotas, prohibition and suspension) and specific regulation (technical norms, packing, trademarks and patents).
Their incorporation in international sales contracts significantly reduces the risk of misunderstandings that could lead to legal complications.

Example acronyms include Ex Work, Freight and Carriage Paid to, Delivered Duty Paid, Free Carrier, FOB (Free on Board) e CIF (Cost, Insurance and Freight).

In transit - When products are being transported and have not yet reached their destination. The passage through the Customs territory of a country, of goods or property that may be unloaded, deposited, and which can only be subject to operations aimed at ensuring their conservation or to avoid their deterioration, such as repairs, covering, or other similar procedures, within a pre-established deadline set by the authorities.

Industrial Customs Warehouse - A customs regime that allows placement for a specified period, under customs control, with suspension of payment of import duties, certain goods for reexport, after having undergone transformation, enhancement, or a given repair.

Insurance Certificate - A document issued by an insurance company or agent declaring that certain goods are protected against specified risks.

Insurance costs in dollars (imports) - Insurance costs for goods during transport from the exporting country to the importing country, expressed in dollars.

Insurance value - Appraisal of the value of insured goods, in accordance with their market price.

Investigation period - Period during which alleged dumping or subsidies are under investigation.

Invoice - A commercial document, issued at the time of effecting sale/purchase of goods.

International public bids* – governmental administrative process aimed at selecting the supplier of a service or a product. It includes taking offered prices and examining proposals of each competitor based on criteria and terms previously defined.

International public works projects* – data on project with a high possibility to turn to an international public bid, a great opportunity for the Brazilian entrepreneur community. Trade Exchange – trade flow between countries.

International Reserves – it is the positive result of the Balance of Payments used to cover a possible deficit in the international accounts and/or to assure the exchange rate stability, protecting from speculative attacks on the national currency.

Investments – acquisition of companies, equipments, stocks or financial interest of a country by companies, government or individuals of other countries. The foreign investment could be direct, when applied on the creation of new companies or on companies’ shares, and indirect when it assumes the form of loans and financing in a long term.

Investment opportunity* – BrazilTradeNet´s form to be filled in by Brazilian companies interested in attracting foreign direct investment (joint-ventures, technology transfer, etc).

ITC (International Trade Center) – The International Trade Centre (ITC) is the technical cooperation agency of the United Nations Conference on Trade and Development (UNCTAD) and the World Trade Organization (WTO) for operational, enterprise-oriented aspects of trade development. ITC supports developing and transition economies, and particularly their business sector, in their efforts to realize their full potential for developing exports and improving import operations. It was created by the General Agreement on Tariffs and Trade (GATT) in 1964.
http://www.intracen.org/default.htm

ITEM - Subdivisions of sub-positions of the National Tariff Nomenclature, at the national level, for clearer specification of goods.

J

No term found beginning with J.

K

Kyoto Convention – International agreement on simplification and harmonization of customs procedures.

L

Legal abandonment of goods – A legal instrument whereby foreign goods are declared ready for disposal by public auction, upon failing to meet legal importation deadlines.

M

Maritime conference - A set of shipping lines that provide regular transport services between different ports, for the purpose of regulating provisions that affect them and avoiding unfair competition.

Market studies* – profound research made on the commercialization of Brazilian products to other markets, considering a range of factors that can influence on their competitiveness, such as tariff and non-tariff barriers, commercial legislation, distribution channel, local and foreign competition, transportation, and others.

Market Trend Analysis* – instrument that presents, by product, the main destination markets of Brazilian exportations and its business trend, as well as data on the total importation of the product in other countries. It also identifies the main competitors of Brazil in those markets. Products are presented using the description of the Mercosur Common Nomenclature (MCN).

MCCA (Central American Common Market) – General Treaty on Central American Economic Integration initiated on 4th of June, 1961, for Guatemala, El Salvador, and Nicaragua; on 27th of April, 1962, for Honduras; and on 23rd of September, 1963, for Costa Rica. The Treaty aims at creating a free trade area between the countries in Central America and, at the same time, at establishing an unified schedule of customs duties charged on imports from the rest of the world.
http://www.sice.oas.org/trade/camers.asp

MCN (Mercosur Common Nomenclature) – it is one of the codes of the Harmonized Commodity Classification and Coding System (HS), an international method of product classification based on a code structure and related descriptions. The MCN is used since January 1995 by Brazil, Argentina, Paraguay and Uruguay. It is composed by 8 digits: the first six-digits from the Harmonized System (HS); and the seventh and eighty digits created according to a definition set up by bloc members.
http://www.mdic.gov.br/comext/depla/NCMclassificacao.html

Means of transport - Ship, aircraft, railroad car, truck, container, or any other vehicle used for the transport of goods.

Meeting of National Directors of Customs - An auxiliary body made up of the Directors of Customs or equivalent officials of member countries of the Association to advise bodies of the Association on customs issues (CR/Resolution 36 of the Committee of Representatives).

Mercosur – the Southern Common Market-MERCOSUR is a process of integration involving Brazil, Argentina, Paraguay, and Uruguay. It was established by the Treaty of Asuncion signed on March 26, 1991. Mercosur initially targeted free-trade zones, but it is now a Customs Union and its ultimate objective is to evolve into a Common Market. It has become a legal entity under international law with the signing of the Ouro Preto Protocol (Article 34). Mercosur objectives are: free transit of production goods, services and factors between the member states with inter-alia; the elimination of customs rights and lifting of non-tariff restrictions on the transit of goods or any other measures with similar effects; fixing of a common external tariff (TEC) and adopting of a common trade policy with regard to nonmember states or groups of states, and the coordination of positions in regional and international commercial and economic meetings; coordination of macroeconomic and sectorial policies of member states relating to foreign trade, agriculture, industry, taxes, monetary system, exchange and capital, services, customs, transport and communications, and any others they may agree on, in order to ensure free competition between member states; and the commitment by the member states to make the necessary adjustments to their laws in pertinent areas to allow for the strengthening of the integration process.
http://www.mercosul.gov.br

Minimum Export Price - A price established by an importing country when the export price in the country of origin is deemed to be inferior to normal international prices.

Mixed Duties or taxes - A combination of specific and ad valorem duties or taxes, applicable to a single good.

Money Exchange – Financial operation that involves the purchasing or selling of other countries’ currency, or papers that represent the currency of other countries.

Most Favored Nation (MFN) Tariff - Duties applied by WTO members in line with the principle of non-discrimination. It means that a country should not discriminate against its trade partners, but rather, award all of them “most favored nation” status; i.e., extend the same treatment to all. If one country is granted a special advantage, such as a reduction of tariffs applied to its products, the same advantage should be granted to all other WTO members.

Multilateral agreements - Agreements signed within the WTO legal and institutional framework, accepted as binding upon all member-states. Such agreements are pillars of the Organization.

N

NAFTA (North America Free Trade Agreement) – Free Trade Agreement between the United States, Canada and Mexico, became effective on January 1, 1994. It has been designed to bring down tariffs, to promote conditions of fair competition, to boost investment opportunities and to establish an effective dispute settlement mechanism in order to solve conflicts among investors and the state, private companies, and between member states. Moreover, it has a framework to protect intellectual property rights, to assure the effective application of the Treaty and to enhance trilateral, bilateral and multilateral cooperation.
http://www.nafta-sec-alena.org/DefaultSite/index.html

NALADI - The Customs nomenclature approved by the Association and adopted as the common basis for conducting negotiations foreseen in the Treaty of Montevideo of 1980, for expressing concessions authorized by means of any of its mechanisms, and for presenting foreign-trade statistics of member countries. It is based on the Customs Cooperation Council Nomenclature.

NALADI/HS - The Customs nomenclature applied in the LAIA countries for the purpose of identifying products to be exchanged, that emanates from adaptation of the Harmonized Commodity Description and Coding System (HS) to the commercial and productive needs and realities of members of this trade block. The tariff code for products under NALADI/HS consists of 8 numeric digits, based on the HS.

NANDINA - NANDINA is the "Common Customs Nomenclature of member countries of the Cartagena Agreement" (Andean Community), based on the Harmonized Commodity Description and Coding System (HS), approved by Decision 249 of the Committee of the aforementioned Agreement, published in the Official Gazette of the Cartagena Agreement on August 10, 1989. NANDINA is applied to the universe of products and trade of each of the member countries of the Andean Community, and is open to further break-downs of their own customs or statistical nomenclature, using for this purpose two additional digits to the 8-digit numeric code of the Common Customs Nomenclature.

Negotiated product - A product whose import benefits from a tariff preference

Nomenclature Advisory Committee - Created by the LAIA Committee of Representatives to examine and propose updating of texts of the Association’s nomenclature.

Non-accompanied traveler’s effects / baggage - Articles that are part of a traveler’s baggage, that arrive in the country by a mode of transport other than that used by the traveler.

Non-Brazilian companies* – companies constituted under the law of other countries that not Brazil, with its headquarter and administration overseas.

Non-tariff barriers - Government measures other than tariffs that restrict imports. It can be an administrative, financial, exchange-rate-related, technical or ambiental measure which constitutes an impediment to trade. Examples: previous license for importation of a product, establishment of quotas for the importation of a product. It is also known as non-tariff restrictions.

Normal value - The comparable price, effectively paid or to be paid in normal commercial operations for a similar product, for consumption in the exporting country or country of origin.

Numbering - Act of dating and numbering a document, indicating the customs operation or treatment, application of taxes or tariff treatment, to which goods are to be submitted.

O

Onboard inspection: (visit) - Customs inspection – within a Customs maritime zone – to verify onboard documents, question the Captain, or search the vessel to verify correspondence of documentary declarations and the goods effectively being transported.

Origin Regime - Specific standards to determine the country in which goods are produced or processed, in compliance with certain requisites, as a necessary condition for benefiting from preferences authorized under this Agreement. The regime defines requirements that goods must fulfill in order to be considered originating, with respect to procedures for declaration, certification, and proof of origin (see country of origin).

P

Packaging - Any material used to contain, present, wrap, handle, store, conserve or transport goods. Anything used to group, contain, or protect packaged products, facilitating their handling, transport, warehousing or identify the contents. By means of packaging, products are protected against transport risks during carriage to distant points, thereby ensuring that they reach the purchaser without suffering damage or deformation, in acceptable condition of quality and presentation.

Packaging - Vessel containing a product, for its protection or conservation, and to facilitate handling, warehousing, distribution, and bearing a label.

Packing List - The Packing List is closely related to the invoice, and normally accompanies it. It provides data on the consignment of goods, the content of the various volumes, and specifies weights and dimensions of each item dispatched. This document facilitates customs inspection, and assists the customer in identifying contents of the shipment.

Packing list - A Commercial Document that provides details of the content and goods in each volume. Should be used, preferentially, for mixed goods volumes.

Pallets - A pallet is a flat structure or platform used to store or transport goods, and facilitate handling using a fork lift.

Pallets or "palletization" - A system of storing goods, especially in large volumes, that provides greater safety for packaged items and swift handling capacity.

Paratariff measures - Charges that increase the costs of imports in a manner similar to tariffs, i.e., by a given percentage or quantity, calculated on a value or quantity basis. There are essentially, 4 groups: customs charges, additional duties, domestic duties on imported products, and customs confrontation based on an administrative price.

Personal Effects - Goods for personal use, of no commercial value, entering a Customs territory.

Personal guarantee - A person pledges, in compliance with legal standards, to assume financial consequences stemming from failure to fulfill commitments contracted with Customs by another person.

Phytosanitary (Plant health) certificate - An official certificate issued by the competent health authority in a country of origin, attesting that plant material has been inspected and is free of pests.

Phytosanitary (Plant health) legislation - Basic laws that grant legal authority to an official service established by Government to perform specific functions required to protect plant health, including compliance with phytosanitary requirements for imports, exports, transit of goods and property, based upon which phytosanitary regulations can be established.

Pool – association between a number of firms for speculation in a market or purchase or sale in common.

Post-departure credit - Credit granted by a bank or finance company to an exporter, to trade his products abroad once they have been placed on the transport vehicle to their destination.

Pre-departure credit - A means whereby a bank provides money to an exporter to promote his exports, encompassing expenses incurred with shipping of the goods or their marketing abroad.

Preference - Negotiated advantages that benefit imports of products originating from countries that participate in a given agreement. Tariff preferences consist of a reduction of duties applied to imports from third countries.

Presumed abandonment of goods - Act whereby foreign goods, not removed from official or private storage within the legal importation deadlines, are tacitly regarded as belonging to the National Treasury.

Price commitment - A commitment between the exporter of a product and authorities of the importing country, with the aim of eliminating damaging effects of dumping or of subsidies.

Price reference - Protection of income stability of national producers or of prices of certain basic export products.

Primary Zone - A continuous or non-continuous area of land or water, with ports, airports, and areas adjacent to frontier posts, where a customs authority controls the movement of goods, vehicles, and persons.

Product information* – data on the conditions for a product trade in a specific market. It includes tariff and non-tariff treatment applied to importation of Brazilian products, list of local importers and statistics on product importation. It can be requested by companies and entities registered on BrazilTradeNet.

Pro forma invoice - A document whereby the exporter or supplier informs the importer of the price to be paid and conditions of sale of the goods. It is not a bill, but rather, a written commitment between the supplier and the purchaser that goods will be delivered in specified conditions and at a given price. It also specifies whether the goods will be transported by sea, air, or land, in partial or total shipments; the delivery deadline, and form of payment. Normally, the conditions stated in a pro-forma invoice are valid for a specific period.

Provisional duty - Antidumping or countervailing duty, provisionally established by the importing country, during the course of a dumping or subsidies investigation.

Q

Quarantine - An agricultural health measure, based on isolation, observation, and restriction of movement of plants and animals, when there is evidence of a disease or pest subject to sanitary controls.

Quarantine facility - A building or set of buildings where animals are kept in total isolation, with no direct or indirect contact with other animals, under short or long-term observation for the conducting of various tests by the official Veterinary Service to verify whether they are carrying disease. The term is also used for storage of plant material withheld for sanitary reasons. Also known as "quarantine centers".

Quotas - Volume or quantity of imports of a given product that a country agrees to accept in its market, as part of minimum-access or current-access commitments, without applying restrictive measures to access. Import Quotas are considered non-tariff barriers, when not covered by a specific market access agreement within the scope of a multilateral or bilateral trade agreement.

R

Recommendation - Suggestions emanating from the Customs Cooperation Council on various aspects: changes to the Harmonized System Nomenclature (see Amendment), incorporation at the national level of social or environmental standards (for example Recommendations on chemical weapons, psychotropic substances, ozone, etc.) and on normalized units, etc.

Redispatch - Act of shipping foreign goods out of a national Customs territory or to other units of Customs in the country, reloading them on any licensed mode of transport, under customs jurisdiction.

Reexport - Export from a territory of goods that had previously been imported or introduced under Temporary Admission.

Reference price - Average prices of goods, over a given period, in a reference market.

Reimports - Importation of goods that have previously been exported from the same Customs territory.

Removal of goods - Act whereby Customs allows interested parties to take possession of goods subject to Customs clearance.

Replacement of raw materials - Customs treatment that allows importation, free of respective duties, of goods equivalent to others that, having paid such duties earlier, were used in the production of exported articles.

Restricted regimes - Customs Systems, generally used for the importation of goods in special customs territories.

Returned exports and imports - When an exported good is returned it is recorded as a reimport, and an imported good that is subsequently returned is recorded as a reexport. Returned exports and imports are recorded separately. Reexport consists of the exit of duly imported goods or merchandise from a country or Customs territory; such goods are not regarded as exports for statistical purposes. Reimports or returned goods and merchandise exported from and subsequently reimported into a country or Customs territory are not considered imports for statistical purposes.

Review Subcommittee - A subordinate body of the Harmonized System Committee, responsible for permanent review of legal texts of the Harmonized System Nomenclature and its Explanatory Notes.

S

Sale promotion – selection of marketing instruments to promote a product or a service. It depends on factors such as: type of product (capital goods, industrial goods, consumption goods), potential consumers, amount of financial resources to be invested in the process of commercialization. The best practices are: business trips (including the participation on trade missions and business rounds), creation of website on the Internet, remittance of publicity material to selected clients, advertisement on specialized publications and websites, participation in sectorial fairs.

Sample - Representative portion of goods of any nature, used for demonstration or analysis purposes (not for sale).

Sample with commercial value - Articles of commercial value, representative of a certain category of goods produced or models of goods manufactured (not for sale).

Sample without commercial value - A portion of any imported or exported merchandise or product, used for the purpose of demonstrating characteristics and of no commercial value either due to insignificant quantity, weight, volume, etc., or because such value has been voided to avert any possibility of sale. Also regarded as samples without commercial value are goods destroyed by sampling methods such as tasting, trials, and analyses. These include foods, beverages, perfumes, chemical or pharmaceutical products, and others, provided that their presentation in terms of quantity, weight, volume etc. unquestionably place them in the category of samples without commercial value.

Sanitary certificate - A document issued by a competent body in the country of origin, attesting that goods inspected are free of pathogenic elements.

Scientific Subcommittee - A subordinate body of the Harmonized System Committee, responsible for issues referent to classification, principally of chemical products, or those requiring highly technical treatment.

SECOMs (Trade Promotion Sections) – installed in strategic points overseas, the SECOMs act as the Ministry of External Relations’ Trade Promotion Department “antennae”. These bureaus are in charge of gathering and disseminating data on business and investment opportunities. They also assist Brazilian exporting firms looking for new markets competitors and help organize fairs, corporate missions and other events. In addition, the SECOMs develop market and product surveys, and analyses of competitiveness and competitors.

Segment of national production - A set of national producers of a product similar to one under investigation for dumping or subsidies.

Ship’s equipment - Articles not supplied or restored, carried aboard a ship for use during a voyage, and that constitute movable but non-fungible property, including accessories such as lifeboats, lifejackets, anchors, chains, furniture, apparatus, and other similar articles.

Shipping conferences - Refers to groups of shipping companies in a given trade that have formed an association to agree on and set freight rates and passenger fares over different shipping routes for their mutual benefit and that of charterers. In counterpoint to the disadvantage of this "semi-monopoly" (although no shipping company can have a full monopoly) shippers gain from having well-managed non-competing services, available throughout the year, with rates that do not vary at each vicissitude of the economy.

Short shipment - When less than the entire shipment of goods is dispatched, it is considered a short shipment.

Similar product - An identical product, i.e., equal in all respects to a product in question or, when such a product is unavailable, another product that, though not the same in all respects, has characteristics very similar to the product in question.

Simplified procedure - Set of clearance procedures which, in view of characteristics of the goods or circumstances of the operation, are limited to prior formalities and the minimum necessary customs controls for ensuring fulfillment of community customs standards.

Single import channel - Obligation to conduct all imports, or those of given products, through a Governmental body or state-owned company.

SIPRI (Investment Promotion and Technology Transfer System) – The Investment Promotion and Technology Transfer System (SIPRI) is the group of national and international “antennaes” of the Ministry of External Relations (MRE). The SIPRI aims at attracting foreign direct investment to Brazil and at establishing partnership between Non-Brazilian and Brazilian companies to make possible the transfer of new technologies to Brazil. Within Brazil, distributed throughout the whole country, institutions known as Focal Points work for the identification and dissemination of investment opportunities originated in Brazil. Abroad, the SIPRI operates throughout Brazilian Trade Bureaus (the so-called “SECOMs”), in Brazilian Embassies and Consulates. The SECOMs have available experts to facilitate the contact between Brazilian and local companies, as well as to inform about the Brazilian economy and the business environment in the country. SIPRI is supervised by the Trade Promotion Head Office (DPR) of the Ministry of Foreign Relations (MRE), which structured and implanted the system.

Special regimes - Exceptional legal provisions, applicable upon importation to certain goods used in the manufacture of new articles or under a special customs treatment.

Special territorial regimes - Set of import operations whereby goods, when being introduced into such territories, enjoy total or partial exemption of tariffs or other duties so long as they remain there, but are subject to general importation rules upon leaving.

Specific duties and taxes - Duties and taxes consisting of fixed sums, applied to physical units of measurement of the goods.

Specific guarantee - One that ensures execution of a single customs operation.

Specific tariff - A customs tariff on goods, applied principally by means of a calculation produced by multiplication of a unit tariff.

Standarts of measurement – weight or measure system used by a country: textile measures, area measures, cubic measure, volume measure for grains, volume measure for liquid, and others.

Start of investigation - A declaration by the competent national authority on the launch of investigation proceedings, after appraisal of evidence of dumping or subsidies, or of a causal relation of damage to national production.

Statement of Compliance - A document issued by companies known as "verifiers" contracted especially by governments of various countries to inspect their foreign trade. Such companies issue approval upon the import or export of goods, after verification of price, quantity, and quality.

Statistical analysis* – BrazilTradeNet´s instrument, in a form of electronic table, that represents the market share of Brazilian exportation regarding the demand for those products (the ones Brazil exports) in other countries.

Sub Tariff position - Subgroups into which goods are divided within a position, identified by 6 digits of the Harmonized System Nomenclature.

Suspensive customs duties regimes - Generic name for special Customs procedures that allow entrance or exit of goods to or from a Customs territory, with suspension of payment of import or export duties.

T

Tariff barriers – see Tariff system. Tariff elimination - Process whereby countries, unilaterally or within the scope of multilateral trade agreements over a certain period of time, resolve to eliminate customs tariffs and non-tariff barriers, to enable free trade of goods and services.

Tariff measure - Duties applied to imports of goods, with the aim of modifying prices so as to protect national activities, influence the allocation of resources and distribution of inflows, and increase tax revenues. The fiscal motivations for tax collection are currently of less importance, since tariff duties have generally been replaced by a variety of other tax measures, such as consumption taxes. Tariff duties, generally, are applied on the date of application for importation of goods for consumption.

Tariff classification - Act of determining the code corresponding to goods in international trade using the relevant tariff nomenclature.

Tariff code - A numeric classification of goods, to assist in their identification for international trade purposes.

Tariff description - A complete, correct, and exact written statement (save in the case of express exceptions) of designation of an article in accordance with customs nomenclature terminology.

Tariff List - The baseline duties established on the Tariff List, also known as General Duties. All the LAIA countries, in practice, apply Most Favored Nation (MFN) duties as general duties, except Cuba, which applies general duties that are higher than the Common External Tariff (CET) on imports originating from non WTO member countries with which Cuba has not signed trade agreements.

Tariff negotiation - A component of international trade negotiations, whereby the parties seek to reduce taxes or tariffs on imports applied to internationally traded products. Tariff negotiation may be product-based (as was usual in the past) or across-the-board, with general reduction percentages (exemptions) of tariffs over a period of time, leaving a small number of exceptions.

Tariff Nomenclature - A structured and systematized list of internationally traded goods , identified by numeric codes. Currently, the basis for the various tariff nomenclatures is the universally applied Harmonized Commodity Description and Coding System (HS).

Tariff Number - Breakdown, to eight or ten digits, of a product classification within the Customs nomenclature of a country.

Tariff position - Units into which the Harmonized System Nomenclature is divided, whereby groups of goods are classified, identified by 4 digits.

Tariff position - Numeric code for goods under the classification system used by a customs nomenclature when preparing a customs declaration.

Tariff preference - Reduction or elimination of import taxes, granted by one country to another within the scope of an agreement.

Tariff protection - Protection afforded by a Government to national industries, by means of charging a tariff on imported goods.

Tariff reduction - Reduction of import or export tariffs.

Tariff system – tariff structure of a country: basis of imposition and calculation, Customs territory, product classification, other taxes and tariffs.

Tax bonus - A bonus or credit certificate, authorized by the tax authority of a country for producers/exporters, under a tax benefit scheme.

Temporary admission - Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved, totally or partially, from payment of import duties and taxes, when imported for a specific purpose and intended for reexport within a specified period, either in the same condition or having undergone alteration, manufacture, or repair.

Temporary admission for active improvement - Customs procedure that permits entry of goods into a customs territory, with relief from import duties or restrictions of an economic nature, for goods destined to undergo improvement for subsequent reexport in the form of enhanced products.

Temporary admission for transformation - Customs procedure that permits importation and entry of goods into a customs territory for the purpose of manufacturing finished articles, with relief from import duties, provided that such articles are destined for export within a period specified by law or by the authorities.

Temporary admission, without transformation - Customs procedure that permits entry of goods into a customs territory, with relief from customs duties, for the purposes of preparing or adapting them to meet specific technical requirements for export products.

Temporary export - A Customs procedure for the purpose of allowing total or partial duty and tax-free reimport of goods exported with suspension of export duties and taxes (as the case may be). "It may be required that the goods be exported for a particular purpose and reimported within a specified period".

Temporary Imports for Active Enhancement - A customs procedure that enables receipt within a customs territory, under a mechanism that suspends customs duties, taxes, and other charges on imports, for goods to be shipped abroad after having been submitted to a process of assembly, erection; incorporation into sets, machines, transport equipment in general, or appliances of greater technological and functional complexity; preparation, transformation, repair, maintenance, adaptation, production, or manufacture of goods.

Third countries - All countries not party to an agreement.

Trade opening - Reduction or elimination of tariff barriers or other non-tariff import restrictions.

Trading company – in Brazil it means a big company working with foreign trade. This organization is regulated by the Law 1.248, of 11/19/72.

Transit cargo - Any type of goods transported by ship (excepting categories mentioned under “Cargo”) that remain onboard ship for transport to another destination.

Transporter / Carrier - An individual or corporate entity that, in his own name or on behalf of others, signs a contract for international highway transport of goods.

Transporter / Carrier - Any person named in a transport contract that undertakes to perform or arrange for transport, by rail, road, air, sea, inland waterway, or any combination of these modes. If subsequent carriers are used to transport goods to the agreed destination, the risk is transferred when the goods have been delivered to the first carrier. NOTE: This term was taken from the Portuguese language version of INCOTERMS 2000.

Transposition - Act of effecting openings in a Nomenclature as a consequence of a change in the content of sub-positions or changes in the Notes.

Transshipment - Transfer of goods, under customs control, at a Customs unit, from one vehicle to another, or to the same vehicle for a different journey, involving unloading onto land, prior to proceeding to the destination.

U

Unitization: (Transport of goods) – Consists of concentrating various units of goods into a single large vessel, with the aim of facilitating or expediting transport, and affording greater protection. The unitized volume may be a pallet, a lift-van, or a container.

Unitized cargo – System used to transport goods that, packaged in small volumes, can be consolidated or grouped into a single large volume (container), with the aim of ensuring that such goods are not easily destroyed or misappropriated while, at the same time, facilitating handling and streamlining loading and unloading procedures.

V

Valuation tariff - A system for taxing goods in accordance with their value. A type of ad valorem tariff, i.e., one whereby goods of the highest value are subject to the highest duty. It is thus a system that provides the greatest tax fairness. – it is an instrument for the dissemination to the Brazilian entrepreneur community of information on Non-Brazilian companies interested in buying Brazilian products. The form can be filled in directly on BrazilTradeNet by the Non-Brazilian companies.

Value – An essential characteristic of economic goods that enables their exchange. The price at which a product is marketed.

Value for Customs purposes - The value for Customs purposes of imported goods is the transaction value, i.e., the price actually paid or to be paid for the goods when sold for export to the importing country, adjusted in compliance with provisions of Article 8, whenever the following circumstances occur: a) there are no restrictions to transfer of use of the goods by the purchaser, with the exception of those: i) imposed or required by law or by authorities of the importing country; ii) that limit the geographic territory in which the goods can be resold; or, iii) do not substantially affect the value of the goods; b) the sale or price do not depend upon any condition or counterpart, the value of which can not be determined in relation to the goods being appraised; c) none of the proceeds of any resale revert directly or indirectly to the seller and neither is there any transfer for later use of the goods by the purchaser, unless a necessary adjustment has been made in compliance with the provisions of Article 8; and d) there is no link between the purchaser and the seller or, should such a link exist, the transaction value must be acceptable for customs purposes, in compliance with provisions of paragraph 2.

Verification - A procedure conducted upon the dispatch of goods, with the aim of establishing the exactness and correspondence of data on the respective customs declaration with other necessary documentation.

Verification [inspection] of goods - Physical inspection of goods by Customs, with the aim of corroborating whether the nature, origin, condition, quantity, and value of goods comply with details furnished on the customs declaration.

Verification of Customs declaration - Action conducted by Customs with the aim of checking whether a declaration was correctly filled out, and that the documentation is in compliance with the prescribed standards.

Versão Única - An expression used to designate the Spanish-language version of the Harmonized System, approved by the National Directors of Customs within the scope of the Multilateral Agreement on Cooperation and Mutual Assistance between National Customs Administrations of Latin America, Spain, and Portugal (Lima Agreement, 1994).

W

Warranted Storage - Any private warehouse where goods are stored, with prior official authorization, for a period during which they are subject to storage charges. The person responsible for the warehouse issues a receipt-certificate to the owner of the goods. A private warehouse for storage of goods, under private management, requiring official authorization. Goods deposited therein are subject to a charge.

World Customs Organization (WCO) - Current name for the Customs Cooperation Council .

World Trade Organization (WTO) - An international body, created in 1994 by the Marrakech Agreement, responsible for setting standards for trade between member countries. Its principal aim is to assist producers of goods and services, exporters and importers in their activities.

WTO Customs Valuation Agreement - Agreement that aims to provide rules for implementation of customs valuation, by seeking greater uniformity and security of utilization, acknowledging the need for a fair, uniform, and neutral system for the valuation of goods for customs purposes, and seeks to avoid arbitrary use of customs values as a block to the import of goods. At the WTO the Valuation Agreement is known as the "Agreement on implementation of Article VII of the GATT 94".

X

No term found beginning with X.

Y

No term found beginning with Y.

Z

Zoosanitary (Animal health) certificate - A document issued by a competent body in the country of origin, attesting to the good sanitary condition of specific goods of animal origin.

Zoosanitary (Animal Health) legislation - Basic animal health laws, decrees, official resolutions, or regulations, that govern imports and exports of animals and animal products, designed to safeguard public health and provide a legal framework for sanitary actions, relating to stock farming and the meat packing industry.

Sources:
- Essencial de Comércio Exterior de A a Z, de E. P. Pluna, Edições Aduaneiras, 2000.
- Novíssimo Dicionário de Economia, de Paulo Sandroni, Editora Best Seller, 1999.
- Como Exportar para os Estados Unidos da América, Ministério das Relações Exteriores, 2001.