OPERATIONS on DEMAND

Importation on demand or by order are made through a Trading company for a predeterminate buyer. In this operation the Trading buys merchandize abroad with its own funds and provides the customs import clearance process to resell it to the predeterminate buyer. The Trading is responsible for the exchange transaction payment and for all the operation until the delivery to the buyer. The Radar limit used in the operation is that of the customer. (IN 634/06).

 OPERATION FOR THE ACCOUNT AND ORDER OF THIRD PARTIES

 Imports for the account and order of third parties is a service provided by a company – a Trading – which promotes, in its behalf, the customs clearance of products acquired by another company – the acquirer –, according to previously signed agreement, which may also contemplate other services related to the commercial transaction, such as price quotation and commercial intermediation. In this case the acquirer of the merchandize is responsible for the exchange operation, and not the Trading. The Radar limit is the acquirer’s and financial resources as well. In this case the customer must have the Ordinary Radar where the Receita Federal (Federal Revenue) grants the requesting part an operation limit according to its payment capacity. (IN SRF nº 225/02 and IN SRF nº 247/02).