Factsheet: Timber export regulation

Timber export regulation

Key Information
Full name of Instrument & Measure (English): 
Timber export regulation
Timber companies seeking to export timber from Brazil must provide the following: Importer registration (SISCOMEX code) / Import claim / Customs declaration / Purchasing contract /Purchasing order / Legal transportation permits / Packing list / Invoice. Products must go through one of the two customs declaration procedures available. A simplified declaration can be used when goods do not exceed $50,000 and a full customs declaration is used when exported goods exceed this value. The simplified declaration can be done online via the Sistema de Comércio Exterior – SISCOMEX (Foreign Trade System) or through paper forms. The full customs declaration must be processed online via SISCOMEX (Siscomex Sistema Integrado de Comércio Exterior, Foreign Trade Integrated System). The exporting company must pay export tax (Imposto de Exportação, or IE). In 2005, Brazil partially changed its regulations, allowing the export of logs under two conditions: from forest plantations or sustainable forest management plans. Brazilian legislation no longer allows the harvest of any timber originating from the following trees: Brazil nut tree (Bertholletia excelsa), rubber tree (Hevea spp.), araucária (Araucaria angustifolia), native brazilwood/pernambuco (Caesalpinia echinata) and jacarandá/Brazilian rosewood (Dalbergia nigra). Customs clearance is done by means of a Declaração de Exportação - DE (export declaration), which must be formalized with up to 48 hours prior to shipment by the local IBAMA unit. The following documents are needed for a DE to be issued: Copy of the Registro de Exportação - RE (Export Registry) from the Sistema de Comércio Exterior - SISCOMEX (Foreign Trade System); Copy of the nota fiscal (Invoice); Packing list; Transportation Authorization; Export authorization for wood products and subproducts (e.g. CITES), as appropriate. See Normative Instruction IBAMA No. 77, OF 2005. Companies transporting timber from native forests must carry a DOF (Documento de Origem Florestal), issued by IBAMA (Federal Environmental Agency) or a state equivalent, as well as a nota fiscal (invoice). The DOF is a computerized timber control system. It should contain information about the timber’s origin, species, type of product, quantity and value of the cargo, as well as detailed transportation route. Products and subproducts should be accompanied by the relevant DOF from the originating timber yard up to customs terminal. The DOF is not always required. Subproducts such as windows, doors and furniture, and cellulose and wood paste, for example, are exempt.
regulate timber and timber products

Sector/Topic targeted:

Responsible Authority: 
Secretaria da Receita Federal do Brasil Ministério da Fazenda / IBAMA Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis (Federal Environmental Agency)


Year Instrument & Measure Started: