Customs

The load can be disentangled, in the destination where is informed in the DTA, being that in some regimes special the merchandise can be in the warehouse waiting the necessity of the importer and disentangled being as the necessity of the company, having one dates of foreseen validity. (SOUZA, 2003 p.108) 2.3.5 License of importaoEm function of its characteristic and particularitities, one determined merchandise can be obliged to satisfy to a series of requirements, subjecting it a regimen of previous control, that obeys the predetermined criteria. These importations, therefore, depend on the emission of an electronic document that proves the attendance to these rules – the importation license (I READ) – that necessarily must be gotten with priority to the register of the DI in SISCOMEX (FARO; FARO, 2010 p.51). In accordance with Souza (2003, P. 117) ' ' the proper importer or its customs broker, with fulcrum in the corresponding documentation to the importation process? license of importation (I READ), and if applicable, bill of landing and commercial invoice will provide the elaboration of the declaration of importation (DI) in the SISCOMEX' ' .2.3.6 Declaration of ImportaoO registers of the declaration of importation is the main process at the moment of the customs clearance. It is the register made in the system of the federal prescription where are registered all the processes of the importation, the item, the taxes of nationalization and closing of exchange. In accordance with Light (2010, p.74), ' ' the register of the DI is effected way SISCOMEX and consists of its numeration. The importer, when he gets the password of access to the system, can use it to request the licensing of the importations and register declaration of importao' '. Light (2010, p, 74 still detach that ' ' the licensing is part of the administrative control, while the DI is the document base of the control aduaneiro' '.