Freight Forwarder

Responsible for carrying out the import and export logistical procedures and intermediating importers and exporters commercial relations


Office or building of the Federal Revenue Agency at ports and airports, responsible for inspecting the entry, transit, and exit of goods from the country, as well as collecting taxes arising therefrom and releasing ships and aircraft on arrival and departure from ports and airports.

Custom broker

Person or firm in charge of clearing the cargo before customs, both in import and export operations, on behalf of importers and exporters.


Individual or legal entity that sells national goods to other countries.

IATA (International Air Transport Association)

International Air Transport Association, body that regulates and coordinates the international air transport service.


Individual or legal entity that acquires a foreign good or service.

NVOCC (Non Vessel Operating Common Carrier)

The name given to a freight forwarder who, by offering a complete transport service to its customers, is compared to a shipowner, although it does not operate or own ships.

Consenting Bodies

They regulate the entry and exit of goods to ensure the quality of the product for the final consumer. They may or may not grant the license.

Trading Company

In Brazil, it refers to a company (generally large corporations) that operates exclusively in international trade, exporting/importing goods or services on its own behalf or on behalf of third parties.


AWB / Air Waybill

Conhecimento de Transporte Aéreo.

B/L / Bill of Lading

Conhecimento de Embarque Marítimo.


Correction Letter

Certificate of origin

Document that proves the origin of the goods so that countries can enjoy benefits granted by economic blocs and agreements.

Conhecimento Eletrônico (CE) Mercante

It is a number generated by the Electronic Control System for the Collection of Additional Freight for Renewal of the Merchant Marine (AFRMM).


Single Export Declaration for the exit of goods from the national territory for the purpose of trade.


Single Import Declaration is the document required by Brazil for the entry of goods.

HAWB (House Airway Bill)

Issued by the freight forwarder.

Shipping instruction

Document that guides the process, its procedures and documentation.


Document used in Brazilian international negotiations with other countries.


Document that lists all the goods included in the cargo.

Single Window Customs Management System (SISCOMEX)

Brazilian system that aims to reduce bureaucracy and simplify Foreign Trade, uniting several parallel systems and mitigating rework.


Yellow Channel

Documentary analysis of the cargo is requested, if no irregularities are found, the cargo is cleared and the process is carried on without physical analysis.

Gray Channel

In addition to the physical and documentary inspection of the goods, a special procedure is also carried out to verify elements of possible fraud.

Green Channel

The goods are cleared automatically, with no need for inspection.

Red Channel

Documentary and physical analysis of the cargo is requested.


Deadline for depositing containers to be shipped.

Door to door

Cargo is collected at the shipper's door and delivered to the buyer's door.


Acronym in Portuguese for Custom Clearance Office / dry dock.

Custom warehouse

Special regime that allows the importation of foreign goods for that will be storage in a bonded warehouse for public use, with suspension of payment of import taxes.


Docks employee who works in the loading and unloading of ships.

ETA (Estimated Time of Arrival)

Estimated or anticipated date of arrival of a ship at the port or an aircraft at the airport.

ETD (Estimated Time of Departure)

Estimated or anticipated date of departure of a ship from port or an aircraft from the airport.

FCL - Full Container Load

Operation that uses the full capacity of the container.


Dangerous or harmful goods.

INCOTERMS (International Commercial Terms)

Classes of terms relating to export and import contracts, established by the International Chamber of Commerce.

LCL – Less than container load

Acronym for "less than a container load", term used to refer to a container that was partially stuffed by the shipowner with the shipper's batch (along with others), and dumped at the destination also by the shipowner, with the costs in both cases are for the account of the shipper and consignee, respectively.

Home country

The one where the goods were produced, or where the last substantial transformation on it took place.

Country of origin

The one where the goods are located at the time of their purchase.


The shipper, who is responsible for boarding the goods in the means of transport, in most cases is the exporter himself and who has contracted the transport with the shipowner.

Transit time

Time it takes the goods to complete a certain route or trip.


Place for the safekeeping of imported or exported goods.

Primary Zone

Area established by the Customs Authority at ports, airports and customs border points.

Secondary Zone

It comprises the customs territory, excluding the primary zone, which includes territorial waters and airspace.

Main import and export fees, taxes and contributions


Acronym for Additional Freight for the Renewing of the Merchant Marine.

Demurrage or Overstay

Fine determined in the contract, to be paid by the contractor of a ship, when it takes longer than agreed at the ports of loading or unloading. The term is also used for the daily rates to be paid by the importer after the period of free stay granted by the freight forwarder/shipowner.

Fuel Surcharge

Air freight charges the FSC, or Fuel Surcharge. This surcharge is applied to correct fluctuations in the price of fuel.


The acronym for Tax over Operations relating to the circulation of goods interstate. (It’s a state defined tax)

Insurance Risk Charge

Insurance Risk Charge, or IRC, is the surcharge applied over the shipping cost. It is charged as a held amount, if insurance is required.

Non-Stackable Shipment Handling

This surcharge is applied over the value of the main freight and is charged when there is difficulty in handling the loads, normally in the AWB there is the identification of NON STACKABLE.

Handling of Overweight and/or Excess Measure

This surcharge applies to loads that have more weight or dimensions than usual, requiring special treatment.


Acronyms for Contribution to the Social Integration Plan (PIS) and Contribution for Social Security Financing (COFINS).

Sobretaxa de ajuste cambial (Currency Adjustment Factor)

The CAF surcharge is levied on the exchange rate fluctuation that may occur during the operation due to the change of currencies. The calculation basis may vary from one shipowner to another.

Sobretaxa de combustível (Fuel Surcharge) + IMO 2020 (Bunker Adjustment Fee)

The BAF fee is applied on top of the main freight and covers unexpected fuel costs that may occur due to international disputes.

The IMO 2020 rate is also charged on the main freight and is a result of the new agreement concluded by shipowners who have committed to emitting less pollutants, however, for such measure to be applied, it is necessary to use more fuel than normal. Therefore, as of January 1, 2020, this fee is being charged by shipowners, making logistical operations more expensive.

Sobretaxa de congestionamento (Port Congestion Surcharge)

This fee is levied on losses while the shipowner waits for the ship to berth. These delays can be due to weather or infrastructure problems.

This surcharge is considered when the goods must be loaded to a terminal or secondary port or to a port outside the route that causes difficulties in the berthing of the ship.

Sobretaxa de guerra (War Surcharge)

This fee is charged when there is or is suspected to be a war close to where the ship is located.

Dangerous-Cargo Fee

This surcharge is levied on transporting dangerous goods that may jeopardize the safety of the aircraft.

Ad Valorem Fee

The Ad Valorem Fee is applied to high-value goods, as they demand greater responsibility from the carrier in handling it. This fee can replace or complement the basic freight, it is charged when the goods cost more than a thousand dollars per ton.

Risk and emergency surcharge

This surcharge is applied to risks that the ship's crew may suffer while traveling on dangerous routes, with high incidences of ship theft and hijacking. Several routes are marked by the large number of pirates who steal goods or ship illegal goods along with other cargo.


It is the service generally used in ports, which is the execution of cargo handling work.

Taxa para volumes de grandes dimensões (Extra Length Charge)

Similar to the heavy load surcharge, this surcharge is charged when the dimension is greater than the capacity of a FEU (40 ft container).


Acronym for Tax on Manufactured Products.


Acronym for Importation Tax.

Taxa sobre cargas pesadas (Heavy Lift)

This fee is charged when the weight of the goods is greater than the weight of an FEU (40 feet container). It is charged because in these cases special equipment and handling are required for the entry of the goods on the ship.