All express remittances adopt the Simplified Taxation Regime (RTS):
1. Value of the goods may not exceed the limit of US$ 3,000.00 (three thousand U.S. dollars); or equivalent in another currency.
1. Import tax of 60% on the value of the goods plus freight.
2. ICMS of 18% calculated on the value of the goods plus the tax due of 60%.
3. The import of goods or orders in quantity and frequency that characterize trade is not permitted.

Shippers and recipients in the country have an obligation to keep in good custody and in order the documents relating to the import and export of consignment in accordance with the terms established by Article 70 of Law No. 10,833 of December 29, 2003.

I – Goods whose import or export is suspended or sealed;
II – Bens usados ou recondicionado, exceto: (Redação dada pela Instrução Normativa RFB nº 1.475, de 20 de junho de 2014);a) os meios físicos que compreendam circuitos integrados, semicondutores e dispositivos similares, gravados com o conteúdo previsto no inciso I do caput; e (Incluído pela Instrução Normativa RFB nº 1.475, de 20 de junho de 2014);
b) those intended for personal use or consumption; (Included in Normative Instruction RFB No. 1,475, of June 20, 2014);
III – Alcoholic beverages, on import;
IV – Currency; (Writing by Normative Instruction RFB No. 1,195 of September 26, 2011)
V – Weapons and ammunition, as well as their parts, parts and simulacrums; (Writing by Normative Instruction RFB No. 1,475 of June 20, 2014)
VI – Tobacco and tobacco products, except for the export of smoke samples, classified under position 2401 of the Mercosur Common Nomenclature (NCM), provided that the operation is carried out by an establishment authorized to export the product, pursuant to Article 347 of Decree No. 7,212 of June 15, 2010;
VII – Wildlife animals;
VIII – Vegetables of the wild flora;
IX – Precious and semi-precious stones;
X – Other goods, the air transport of which is prohibited, in accordance with the specific legislation.

If the customer does not receive the order in the last delivery attempt, MAC SERVIÇOS DE TRANSPORTE EXPRESSOS INTERNACIONAL LTDA reserves the right to keep the orders for a maximum period of 30 days after this date.

The customs value of each property that is part of the international consignment shall correspond to:
I – Purchase price in the case of goods purchased abroad by the consignee; or
II – Value declared by the sender in the case of goods received from abroad by the consignee of the consignment for non-costly use, including gifts, samples or gifts, provided that the value is compatible with the prices normally charged in the purchase of identical or similar goods.
1) In determining the customs value, the cost of transport and insurance to the place of destination in the country should be added to the amounts mentioned in items I and II of the caput.
2) Where there is no documentation proving the purchase price, or where the documentation or declaration submitted contains inaccuracy, the customs value of each asset that is part of the international consignment shall be determined by the customs authority on the basis of:

I – The price of identical or similar goods originating in or originating in or originating in the country of dispatch of the consignment;
II – In value contained in catalog or price list issued by commercial or industrial establishment, abroad or by its representative in the country, disclosed in printed or electronic medium; or
III – In the computerized systems of the RFB, the organs or entities of the Federal Public Administration, responsible for specific controls in foreign trade.

MAC SERVICOS DE TRANSPORTE EXPRESSOS INTERNACIONAL LTDA, complies with the obligations set out in Article 12, items II to VI and X to XII of Normative Instruction RFB No. 1737/17:
– Keep archived, in physical or electronic medium, for each shipment transported, the documents indicated in an administrative act issued by Coana, for a period of 6 (six) years, from the arrival or sending of the shipment;
– Guide the senders and recipients in the country on their obligation to keep, in good custody and order, the documents relating to the export or import of consignment, in accordance with the terms established by Art. 70 of Law ng 10,833 of December 29, 2003, through printed guidance on documents linked to the consignment delivered to the senders or recipients, as the case may be, or disclosed on the company’s website;
– Expressly disclose to its customers the restrictions and conditions for the use of customs declarations and taxation regimes applicable to express consignment;
– Take steps to prevent the misuse of the customs clearance of express consignment and the illegal transport of weapons, ammunition, narcotics, drugs and other goods of import or export suspended or prohibited, or that violate intellectual property rights, such as the use of equipment for the detection of such goods;
– Identify the people who deliver or receive shipments, either at the company counter or in the act of collection or delivery, keeping track of the person’s number, type of document and name;
– Have a website for customer service, ombudsman service, and service evaluation program;
– Have a compliance programmed with customs legislation that includes regular errors and presentation of the respective sanitation strategy;
– Advertise the time limit for the custody of express import consignments on its website.

VI – Distinct noninvasive inspection equipment for each operational flow in import and export, with X-ray – measures 1.00 by 0.90.