Berne, 7 October 2019
International Bureau Circular 161
Brazil – Inclusion of addressee tax
The designated operator of BRAZIL, Empresa Brasileira de Correios e Telégrafos
(Correios), would like to inform other Union member countries and their designated
operators that Correios is required to submit all items containing goods for customs
control, in accordance with article 20.1 of the Universal Postal Convention. In this
regard, and following a legal determination recently issued by the Brazilian customs
authorities, Correios will be required to provide the importer tax identification number
for addressees as of 1 January 2020.
In Brazil, the tax ID number is known as CPF (format: 000.000.000-00) for natural
persons and CNPJ (format: 00.000.000/0000-00) for legal persons.
In order to mitigate the impacts of this requirement on international postal operations,
Correios has developed an electronic tool which allows importers to provide the tax
ID number in advance, prior to the arrival of the item in Brazil. This electronic tool, is,
however, only intended as a back-up to the capture of the aforementioned information
as requested by the Brazilian customs authorities.
Therefore, Correios kindly requests that, wherever possible, designated operators of
other Union member countries ensure that the tax ID number of the importer is captured
at origin, and include this information in the importer reference field of the
CN 23 customs declaration form. To avoid processing delays, this information may
also be transmitted electronically via ITMATT (UPU EDI Messaging Standard M33),
using the “addressee.identification.reference” field.
Notwithstanding the above request, Correios also takes this opportunity to remind
other Union member countries and their designated operators that any wrongly
admitted items will continue to be dealt with in accordance with articles 08-002,
20-001, 19-101 and 19-103 of the Convention Regulations.
Abdel Ilah Bousseta
Director of Postal Operations