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Blue Line

What is the Blue Line?

The Blue Line is a customs regime which, without affecting the controls, enables industrial companies to carry out their business activities more efficiently and effectively. It also reflects the customs administration strategy of promoting the voluntary legislation compliance affects foreign trade.

The companies which meet the necessary requirements and are voluntarily qualified to operate in the blue line have their operations of import, export and customs traffic directed, especially to the green channel of checking and treatment of express customs clearance.

The previous and voluntary license of companies to operate in the Blue Line assures more and better controls as they are obliged to show the quality of their internal controls, to assure the compliance of their registering, documental, tax and customs liabilities and, further, to enable the permanent monitoring by the customs inspection.

The regime introduces not a new approach in the management of voluntary legislation compliance only, but also a more efficient and effective way to relate the Customs with importers and exporters that show their ability to provide tax administration with timely and precise information and that it is considered as low risk for customs control.

What are the benefits to be licensed in the Blue Line?
For importers:

  • Cargo submitted to treatment of "priority storage" or "cargo not addressed to storage", depending on the goods clearance unit;
  • Cargo released for customs to traffic, consumption or admission in customs regimes with the minimum of intervention of customs inspection and in priority;
  • Customs checking of selected cargo made under priority.

For exporters:

  • Cargo released for shipping abroad or for traffic – including clearance made in non-bonded warehouse – with the minimum of intervention of customs inspection and under priority;
  • Customs checking of cargo selected made under priority.

How to become licensed
The first step to become licensed to the system is to read the information contained in the Normative Ruling SRF nº 476/04 and to evaluate if the Blue Line is applicable to the company and its commercial operations. A careful reading of The Coana Executive Declaratory Act nº 06/05 is important as well.

If after reading this legislation, you are still interested in becoming licensed to operate in the Blue Line, the company shall:

  • Provide the regularization of any pending matters in competent authorities or a regularization schedule and liability commitment, if so;
  • Elaborate an audit report which avalizes that the company’s internal controls guarantee the regular compliance of its registering, documental, tax and customs liabilities;
  • File an application for license in the Blue Line at the IRS unit with jurisdiction to inspect taxes over the foreign trade, on the headquarters location of the requesting legal entity attached to required information and documents.

Regime Maintenance

The company licensed for the Blue Line shall be submitted to the regular compliance of its tax and customs liabilities. It shall permanently keep the regime qualification conditions and, among others, guarantee the direct and non-restricted inspection access to its computerized control systems.

Every two years, the company shall provide a new audit which shows the quality maintenance of its internal controls.


Fonte: www.receita.fazenda.gov.br

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Tel: 55 11 5586-4300 / 5586-4350
Fax: 55 11 5586-4343
E-Mail: marilice@vsantos.com.br
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