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Glossary

Customs clearance — the final act of the import clearance procedure

Customs clearance is the final act of the import clearance procedure: it records the conclusion of the customs verification and authorizes the release of the goods to the importer (Decree 6.759/2009, art. 571). The procedure is governed by RFB Normative Instruction 680/2006, which parametrizes each declaration into one of four verification channels — green, yellow, red or grey (art. 21).

How it works

The path to clearance follows four stages (RFB IN 680/2006): registration of the import declaration (DI on Siscomex or Duimp on the Single Window), parametrization into one of the four verification channels, customs verification (documentary examination and/or physical inspection, depending on the channel) and clearance — which, under art. 48, occurs immediately after the conclusion of the verification. In the green channel, clearance is automatic, processed by the system itself (art. 48, §3).

The official figures show a fast flow as the general rule: in 2024, the average time between registration and clearance was 11.47 hours, and 93.82% of declarations cleared in under 24 hours (Customs Balance of the Federal Revenue Service).

Clearance procedure × clearance

The terms are not synonyms. The customs clearance procedure is the complete process of verifying the accuracy of the data declared by the importer; customs clearance is the act that closes it. The status “customs clearance concluded” means that the verification is over and the release of the cargo is authorized — collection now depends on the bonded facility (storage and logistics), no longer on the Federal Revenue Service.

When it stalls — and how to release

Clearance stalls in two typical scenarios. The first is a tax demand in the course of the procedure (IN 680, art. 42): the importer may meet it or state non-conformity — and, once the infraction notice is challenged, request clearance against a guarantee (a cash deposit, a bank guarantee or customs insurance — art. 48, §9). The second is the grey channel, on suspicion of fraud: the current regime is that of RFB IN 1.986/2020 — retention of at most 60 days, extendable once by another 60 (art. 11), mandatory release on expiry of the deadline (art. 16) and early release against a guarantee (art. 12). IN 1.169/2011, with the old 90+90-day deadline, was revoked by IN 1.986/2020 effective from 12/01/2020.

Against retention with no formalized demand or beyond the deadlines, a writ of mandamus is available — with an injunction legally possible since ADI 4.296 (STF, 2021). The complete workings — stages, channels, deadlines and theses — are in the customs clearance cluster.

Frequently asked questions about customs clearance

How long does customs clearance take?

By the 2024 Customs Balance of the Federal Revenue Service, the average time between registration of the declaration and clearance was 11.47 hours, and 93.82% of declarations were cleared in under 24 hours. There is no official time by yellow or red channel; in case of unjustified delay, the case law applies as a parameter the 8 days of art. 4 of Decree 70.235/1972 — a case-law construction invoked in a writ of mandamus, case by case.

What are the green, yellow, red and grey channels?

They are the parametrization channels of art. 21 of IN 680/2006: green (automatic clearance, no documentary examination or physical inspection), yellow (documentary examination), red (documentary examination and physical inspection) and grey (full verification plus investigation of indications of fraud, including as to the declared price — which may escalate into the procedure of RFB IN 1.986/2020).

Can cargo retained in the grey channel be released before the inspection ends?

Yes. RFB IN 1.986/2020 allows early release against a guarantee — a cash deposit, a bank guarantee or insurance (art. 12), with the amount set within 5 business days. In addition, the retention has a ceiling: 60 days extendable once by another 60 (art. 11); once the deadline lapses, release is mandatory (art. 16), without prejudice to the continuation of the inspection.