Addressees' Responsibility (importer):

It is the responsibility of the consignee to keep in good order and order the documents related to the export or import, under the terms of article 70 of Law 10.833 / 03.

Import documents: the import operation must be instructed with the documents described in art. 18, of IN RFB nº 680/06.

Shippers' Responsibility (exporter):

It is the responsibility of the sender to keep in good order and order the documents related to the export or import, under the terms of article 70 of Law 10.833 / 03.
Export documents: the export operation must be instructed with the documents described in art. 16, of IN SRF nº 28/94.

Definition of documents required by the IRS:

Bill of Lading - also known as transportation knowledge issued by the carrier, defines the contracting of the international transport operation, proves the receipt of the merchandise at the origin and the obligation to deliver it at the place of destination, is proof of ownership or ownership of the commodity and is a document that secures the commodity and describes the transportation operation.

Comercial Invoice - The commercial invoice is the contractual document that mirrors the purchase and sale operation between the Brazilian importer and the foreign exporter.

Packing list - The cargo packing is the shipping document that discriminates all cargo shipped or all components of a cargo in how many parts it is fractioned. The purpose of the romaneio is to provide detailed information on how the merchandise is presented, in order to facilitate the identification and location of any product within a lot, as well as facilitate the inspection of the merchandise by the inspection, both on board and at the landing .

Nota Fiscal – a document issued for the purpose of documenting, for tax purposes, a movement of goods or a service rendered between the parties.