DUIMP — Single Import Declaration (New Import Process)

What it is and what it is for

The DUIMP is the centrepiece of the New Import Process (NPI), the re-engineering of Brazilian customs clearance conducted by the Federal Revenue Service (Receita Federal) and by Secex within the Single Portal Programme. Unlike the old model — in which the data of an import were scattered across several documents and systems — it concentrates everything in a single record: identification of the importer and of the cargo, goods and tariff classification, calculation and collection of the taxes, administrative treatment of the licensing agencies and submission to customs verification.

The normative basis comes in layers: Decree 8.229/2014 established the Single Portal Programme; IN SRF 680/2006 governs import clearance and came to admit processing by DUIMP as from IN RFB 1.833/2018 (art. 2, §2-A); and Coana Ordinance 165/2024 is the operational act — advance registration before the cargo arrives (art. 3), automatic debit of the taxes (art. 6), verification channels (art. 7) and declaration of the ICMS through the PCCE module (art. 11). The DUIMP went into production on 01/10/2018, in a pilot restricted to OEA companies, and came to replace the DI by stages as from 2024.

DUIMP and DI: what is the difference

The difference is one of architecture. The DI (Import Declaration) is the old model, from Siscomex Importação, which depends on separate documents and systems — the DI itself, the Import Licence (LI) for administrative control and the one-off collection of taxes — with the goods re-declared on each operation. The DUIMP is the Single Portal model: a single record that absorbs the role of the DI and the LI, relies on a reusable product catalogue and centralizes the payment.

Two swaps of parts summarize the migration: in administrative control, the LI gives way to the LPCO (Licences, Permits, Certificates and Others), which carries the approvals of agencies such as Anvisa, MAPA, Inmetro and ANP; in payment, the one-off collection gives way to the PCCE (Centralized Foreign Trade Payment), with automatic debit of the federal taxes at registration. There is a decisive practical consequence: registering a DI in an operation already mandatory in DUIMP results in the cancellation of the DI by the customs authority — the check of the requirement is done in the official Single Portal Simulator.

Who is required and the product catalogue

The requirement advances by stages, defined by mode, type of operation and licensing agency. In July 2026, the DUIMP is already mandatory for the bulk of the maritime and air modes, with or without licensing (shutdowns of 22 and 27 April 2026); still running on the DI are, among others, imports with Limited Radar, Manaus Free Trade Zone and Free Trade Areas, the road and rail modes and imports by public bodies. The schedule is a moving target — the official chart alone has already had more than twenty versions — so the definitive check is always in the Single Portal Simulator.

The heart of the new model is the product catalogue: to import with a DUIMP, each item of the declaration must correspond to a catalogue item. The product is linked to the root CNPJ (the first 8 digits), shareable among the branches (14 digits) of the same company, but not among distinct companies, and carries technical attributes by NCM. In the register of the foreign operator, the country of origin is always mandatory, while the TIN (the tax identification of the exporter abroad) is optional, yet recommended. Filling in is organized into six tabs — Identification, Cargo, Documents, Item, Administrative Treatment and Summary — with the taxes (II, IPI, PIS/Cofins-Import) in the Taxes sub-tab, within the Item tab.

The complete guide — step-by-step registration, product life cycle, migration schedule and ERP integration — is in the DUIMP: the Single Import Declaration cluster.