Import on Behalf of Third Parties: Advantages and How It Works

Import on behalf of third parties is a modality provided for in Brazilian legislation that allows a company to import goods in its name, but on behalf of and by order of another company. This modality is regulated by IN RFB nº 2.028/2021 and offers significant advantages for companies wishing to import without the necessary infrastructure.

How does it work?

In this modality, the importing company (acting as intermediary) performs the entire import operation: registers with the Federal Revenue, negotiates with the supplier, hires freight, and carries out customs clearance. The ordering company (the final recipient) receives the goods and is responsible for paying taxes.

Advantages of Import on Behalf of Third Parties

• No need for own registration with the Federal Revenue
• Reduction of operational and administrative costs
• Leverage the expertise of the importing company
• Greater agility in the import process
• Full compliance with tax and customs legislation

Difference between import on behalf and by order

In import on behalf and by order, taxes are collected by the importer but passed on to the ordering party. In import by order, the operation is carried out in the name of the ordering party. The choice between modalities depends on the tax profile of the companies involved and the operation's objectives.

When to choose this modality?

Companies that do not have SISCOMEX registration, seek to reduce operational complexity, or wish to leverage the technical knowledge of a specialized company can benefit from this modality. Distefano Consulting acts as a qualified intermediary in import on behalf of third parties operations.