Linha Azul Regime
The Express Customs Clearance - Linha Azul is a special Customs procedure developed by SRF to treat the express customs clearance for Import, Export, and Customs Transit operations, against a previous qualification of the company towards SRF.
The qualification is granted to a company that meets the requirements and conditions set in SRF regulations, and that adopts the procedures that confirm the internal quality control required by tributary and customs obligations and that allow for a permanent tracking by the Customs.
Today, Linha Azul is based on the requirement for a company to confirm quality in managing its Foreign Trade activities, by performing regular internal audits for quality monitoring. It also has an automated corporate control that is integrated with the accountancy department in order to control the stock of national and exported goods, as well of the ones aimed at exportation. On the other hand, the Linha Azul beneficiary receives from SRF the Express Customs Clearance ("Despacho Aduaneiro Expresso") application that consists of the adoption of special procedures that make the Foreign Trade operation procedures easier and faster.
Linha Azul main benefit is to reduce the time for the release of cargoes that require importation, exportation, or Customs procedure release that will have a preferred treatment for “green channel” (automatic clearance), and to ensure that for the dispatches selected for Customs confirmation, as well as the dispatches for Special Customs Regime admission (EX: Admissão Temporária), the checking process will be completed in eight hours (for a facility located in a port), or in four hours (for other facilities).
This means a better estimate for the reception of goods, and reduction of Customs logistics costs (storage, transport, demurrage, etc.). In Brazil, the average aliquot for the Importation tax is about 12%. International studies estimate Customs costs around 10% of the goods value. Therefore, this cost reduction will allow for better competition for the company in the global market.
In addition to the logistics benefit, the Linha Azul beneficiary company has a special discount in the air storage rate in any national airport that is governed by Infraero.
Complete Solution for Linha Azul Qualification
Aiming at providing the market with a complete solution for Linha Azul qualification, Softway has joined with other companies that are leaders in the corresponding business area. The complete qualification package includes:
• Assessment /Business Case: Analysis of the company compliance to Linha Azul, identification of benefits, preparation of a Business case showing the project ROI, and creation of macro implementation schedule.
• Auditing: Auditing for all the Linha Azul requirements, by listing the non-compliant items, and suggesting actions plans to be created;
• Request: Preparation of the final request, and following up of the process towards SRF;
• Other services as required:
• Implementation of operational systems for Foreign Trade management (Importation/Exportation/Exchange/Drawback:Softway operational solutions are the most complete in the market and include all the control required by Linha Azul ADE 06/05. One of the requirements for a controlled and effective process leading to “best Customs practices” is the use of automated systems;
• Implementation of document management software: Due to the big number of documents that must be updated in the new Linha Azul process, we have a software solution that makes this process easier, and includes a more precise control.
Foreign Trade Systems
Linha Azul main concept is to show SRF that the company has business processes (fiscal, accountancy, foreign trade, stock, fiscal classification, and logistics) that are appropriately controlled and adjusted according to the best customs and fiscal practices. One of the requirements for a controlled and effective process leading to “best Customs practices” is the use of automated systems.
This point is highlighted in IN 476-04:
V – keep automated accountancy controls;
VI – have a automated corporate system that is integrated with the Accountancy department, for goods stock control, by distinguishing foreign goods from the ones aimed at exportation, mainly as related to entry, storage, and output, and identifying the operations performed by each facility;
This reinforces the importance for a company to have an integrated Foreign Trade solution in order to ensure a complete compliance of foreign trade information in the accountancy, fiscal, and stock areas.
In addition to a more controlled process, the companies that use software solutions for the Foreign Trade area can get significant operation gains, allowing for a better efficiency in the area.
Softway has complete software solutions for the Foreign Trade Area, including: Importation, Exportation, Exchange, Drawback, among others.
Softway operational solutions are the most complete in the market and include all the requirements requested by Linha Azul ADE 06/05, offering the control and information requested by the audits.
For more information, access www.linhazulonline.com.br