1. Localizations for Brazil Implementation Guide
  2. Process to Report Information about Import Content Forms

Process to Report Information about Import Content Forms

Federal Senate Resolution No. 13, dated April 25, 2012, changed to 4% the rate of the ICMS (Tax on circulation of Goods and Services) applicable to interstate transactions involving imported goods not submitted to industrial processing, and also to imported goods submitted to industrialization resulting in imported content higher than 40%. It represents the goods that have been subjected to any transformation, processing, assembling, packaging, repackaging, renovation or refurbishment process, but its import content still accounts for more than 40% of its composition.

Note: The 4% tax rate and the 40% threshold on imported goods are the amounts determined by the resolution when it was published. You should verify the current tax rates and thresholds before you process transactions subject to ICMS tax.

Additional regulations require that you include information about the import content and a Ficha de Conteúdo de Importação (FCI or Import Content Form) number on fiscal documents such as the NFe (electronic nota fiscal) and the DANFe (Documento Auxiliar da Nota Fiscal Electronica). You enter information about the import content at an item level, or at an item branch/plant level. You obtain the FCI number by submitting an Import Content Form electronic file to the SEFAZ (Secretaria do Estado da Fazenda do Brasil, the State Revenue Department). The SEFAZ validates the FCI and returns a FCI number and a receiving protocol (Authorization of Use).

The JD Edwards EnterpriseOne software for Brazil enables you to enter information about an item's origin so that you can apply the appropriate ICMS tax rate to the item. The JD Edwards EnterpriseOne software for Brazil also enables you to generate the FCI file that you submit to SEFAZ and to upload the returned file to the JD Edwards EnterpriseOne system.

To set up the JD Edwards EnterpriseOne software for Brazil to capture the required imported content information for ICMS, complete these steps:

  1. Update the items in the F76411 and F76412 tables with import content information.

    Note: You cannot complete the FCI number until you send the electronic file to SEFAZ and receive the number from SEFAZ.

  2. Generate, review, and send the FCI electronic file.

  3. Download the FCI information sent to you by SEFAZ.

  4. Upload the FCI file to the JD Edwards EnterpriseOne system.

See Obtaining the FCI Number from SEFAZ