Item Origin (76/IO)

The origin flag represents the origin of the item. These values are hard-coded for Brazil:

Codes	Description 01	Description 02	Special Handling Code
0	Nacional, exceto as indicadas	nos códigos 3, 4, 5 e 8
1	Estrangeira Imp. direta exceto	a indicada no código 6	(space)1
2	Estr. Adq. no mercado interno,	exceto a indicada no código 7	(space)1
3	Nacional, merc. ou bem com	Conteúdo de Imp.>40% e < 70%	1
4	Nacional, cuja produção com os	prod. básicos tratam o Lei
5	Nacional, merc.ou bem com	Conteúdo de Imp. <= 40%	1
6	Estrangeira, Importação direta	constante em lista CAMEX	(space)1
7	Estrangeira,Adq. mercado int.	constante em lista CAMEX	(space)1
8	Nacional, mercadoria ou bem	com Conteudo de Import. >70%	1

0: Nacional, exceto as indicadas nos códigos 3, 4, 5 e 8 (National, except for the items included in codes 3, 4, 5, and 8).

1: Estrangeira Imp. direta exceto a indicada no código 6 (Foreign, acquired abroad except for the items included in code 6).

2: Estr. Adq. no mercado interno, exceto a indicada no código 7 (Foreign, acquired in the domestic market except for the items included in code 7).

3: Nacional, merc. ou bem com Conteúdo de Imp.>40% e < 70% (National with imported content between 40% and 70%).

4: Nacional, cuja produção com os prod. básicos tratam o Lei (National, produced according to local requirements).

5: Nacional, merc.ou bem com Conteúdo de Imp. <= 40% (National good with imported content under 40%).

6: Estrangeira, Importação direta constante em lista CAMEX (Foreign, acquired abroad. Similar item in domestic market).

7: Estrangeira, adq. mercado int. constante em lista CAMEX (Foreign, acquired in the domestic market. No similar item in domestic market).

8: Nacional, mercadoria ou bem com Conteudo de Import. >70% (National good with imported content over 70%).

In the Special Handling Code field, the 1 in the first position indicates that the item origin requires an FCI number. If there is a 1 in the second position of the Special Handling Code field, it means that all transactions with this item origin are considered foreign transaction. This information is relevant when calculating applicable tax rates.

You can add additional records to this UDC table to comply with regulations. You can use the Special Handling Code to indicate if the new record are considered foreign transactions or if they require an FCI number.