Single Export Declaration: understand what is the DU-E and how it works

  • 10/09/2019
  • 13 minutes

The Single Export Declaration, known as DU-E (from the Portuguese, “Declaração Única de Exportação”), although it has come to facilitate and unify registrations, still brings about doubts related to its operation. Get to know, in depth, its goals and how to produce it.

Many people have doubts about the working of the Single Export Declaration (DU-E). After all, what does this documentation consist of? What is its importance for foreign trade? How does it work?

Thinking about the great relevance of the theme for the sector, we talked to experts on the subject: Marcelo Barcellos, from BREXP/Brasil Despachos, Marco Antonio Siqueira, special coordinator of infrastructure and customs technique of the Brazilian Federal Revenue, and Mônica Baldo, Wilson Sons Agency‘s division specialist. Keep reading!

What is the Single Export Declaration?

In a nutshell, the Single Export Declaration is an electronic document. In it, we can find information that characterizes the goods export operation. No wonder, it is essential for export customs clearance.

It is, therefore, a registry full of administrative, customs, tax, fiscal, financial, and commercial data. It is part of the New Export Process of the Single Foreign Trade Portal, which was implemented by the Brazilian Federal Revenue (RFB) and Secex, with the participation of all consenting agencies and the state treasury secretariats, with the purpose of simplifying current procedures to make them dynamic.

In practice, it replaces three other documents, setting itself up as a complete informative registry about a particular export. They are:

  • Export Declaration (DE);
  • Export Registration (RE);
  • Simplified Export Declaration (DSE).

Marcelo makes caveats, but acknowledges the positive impact of the DU-E: “It is a new system and, like every new system, needs some improvements, but we can say that it is a very good and functional system — the comments have been positive.”

According to him, it arrived to fulfill an important mission: to optimize foreign trade routines. “We understand that the main objective is to bring speed to clearance,” he concludes.

How does the Declaration work?

The new process aims to adapt customs and administrative controls to exports. “The idea behind the initiative is to eliminate delays and other obstacles in the export flow,” ponders Baldo. Such actions are performed through specific modules of the Siscomex Portal.

For Marco Antonio Siqueira, Special Coordinator of Infrastructure and Customs Technique, the main objective of this declaration is to reduce the number of information provided by the exporter, without redundancies.

When the DU-E is registered, an administrative handling module (TA) checks whether a license or permit is required — they can be granted either per period and/or quantity or per operation.

The export dispatch actually starts from the presentation of the dispatch charge (ACD), which occurs, as a rule, when the DU-E corresponding to an invoice has already been registered, and the cargo corresponding to that invoice has been received in the cargo and traffic control system (CCT) module.

The CCT module’s features help to control the movement of the export cargo between the various players throughout the dispatch — from the receipt of the cargo to the exit, pointing out all those who took responsibility for it. Through the CCT module, you can check the status and location of the cargo at any time, regardless of password, simply having the DU-E number or its corresponding Single Cargo Reference (RUC).

Therefore, when the cargo is delivered, an automatic check off of a player’s cargo stock is generated, creating a new record in the corresponding player’s stock that it has been received. In this module, we can highlight several features that can be used on more than one occasion:

  • delivery;
  • reception;
  • unitization;
  • stock query;
  • consolidation;
  • manifestation of boarding.

Due to the consultation option, it is possible to check the stock under the responsibility of each player at any time. Thus, the logistics process of an export follows this route most of the time:

  • the cargo is received at the place from which it will be dispatched;
  • after clearance, it is delivered to the transporter responsible for it;
  • if necessary, the transporter must express it for customs transit;
  • a conveyor carries the cargo abroad.

In which cases is the DU-E mandatory?

“With the extinction of other documents, such as the RE, DDE, and DSE, the Single Export Declaration became mandatory for all export cases”, explains Baldo. Therefore, for those who work in the area, it is fundamental to understand all the details regarding its operation.

It is noteworthy that the responsibility for generating the DU-E lies with the exporter. He or she also has to deal with other assignments — issuing the invoice, preparing and shipping the cargo, and issuing licenses and certifications when needed.

How to create a DU-E?

The one who prepares the DU-E is the declarant, who, as a rule, is the exporter. “But it can also be a company hired for this purpose, the exporter on its own account, or an express or postal delivery operator,” adds Marco Siqueira.

To elaborate the DU-E, you can just follow a step by step, in Portuguese, elaborated by the Siscomex Portal itself. The guide is designed to help you fill in all form fields tied to the documentation, regardless of the condition involved — with the electronic invoice, subject to statistical verification, operations linked to a previous export, re-export, and so on.

In general, you need to integrate with the Siscomex Portal, go through the indicated training sessions, log in and search for the “Create DU-E” functionality. To do this, you have to go the following way:

  • access the “Export” module;
  • choose the “Single Export Declaration” option;
  • click on “Create DU-E”.

The MDIC YouTube Channel contains a didactic video that makes it easy to understand the steps required to complete the registration — it’s worth checking it out! The video is also in Portuguese, but you can use the auto-generated subtitles feature.

Marco Antonio Siqueira also adds that “it is essential that all players record the actual information verified by them in the system, instead of recording information received by email, schedules, and the like”. According to him, when this is not done, the risk of an interruption of the process is much higher, and penalties may also apply. It is advisable to read the guidelines of the RFB’s customs manuals and about the new export process on the Siscomex Portal page.

Another point to bear in mind is that, in the new process, the agencies/shipowners are now required to register the receipt of in-flight supply cargo in the Single Portal system. This, according to Siqueira, aims to ensure the reception and registration of the cargo cleared for this purpose. As proof, agencies must receive information and a copy of the invoice.

What are the benefits of the DU-E?

Broadly, the new export system “was created to reformulate the processes, making them more efficient and integrated among all parts of foreign trade, both public and private,” emphasizes Baldo. Consequently, the Single Portal Foreign Trade Program was born based on three pillars:

  • Process Redesign;
  • Stakeholder Integration;
  • Information Technology.

Barcellos notes that, as the DU-E respects the RFB’s export requirements, “one of its immediate benefits is being able to export in a more secure way, in compliance with the rules of the legislation”.

He draws attention to the correct completion of all fields. “If there is an error or divergence in the completion, there may be several complications, such as compromise of shipment and some problems to receive the exchange,” he warns.

“Eliminating information redundancies, streamlining the process, and increasing transparency for all stakeholders and also the external public without even needing a digital certification to consult non-confidential information” are, to Siqueira, key points among the benefits of the DU-E.

Finally, it is a fact that the Single Export Declaration was adopted with the purpose of reducing redundancies and costs and redesigning procedures in order to optimize them. With transparency and integrity of information, the expectation of foreign trade for the coming years is encouraging.

If you enjoyed this content, don’t miss out on the chance of also understanding how electronic documentation contributes to the speed of processes!