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Import process includes includes the purchase of good and products or services abroad for the country following existing Brazilians rules and legislations. Goods and services nationalization must occur by IRS, customs according to bureaucratic procedures and unloading delivery, by three parts of the process: administrative, fiscal and exchange.

The importation can occur by airplane, road, sea or rail. In multimodal process cases could be used more than one type of delivery transportation. For administrative purposes each operation type requires a different process and procedure with IRS, through tax payments by authorized bank.

In all process cases the importer needs to be habilitated and follow the correct rules of each import modality.