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Sourcing & Trade Guide

Brazil Export Documents: RE, Invoice and Origin Basics

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Comilmart Team

November 2, 2026

The order is agreed, the price is accepted and the buyer in Nairobi or Dubai is waiting. Then someone asks for the commercial invoice, the packing list and the certificate of origin, and the shipment stalls while a clerk hunts for a missing line on a form. For many first-time Brazilian exporters, the paperwork is where good deals slow down.

The good news is that the paperwork follows a pattern. Brazil export documents have local names and local systems, but the building blocks are the same ones used in every country: an invoice that describes the sale, a packing list that describes the cargo, a declaration to customs, a transport document from the carrier and, when asked, proof of origin.

This guide explains those building blocks in plain English so that you can talk to your customs broker with confidence. It is an overview, not a rulebook. Procedures, forms and systems change, so use it to learn the vocabulary and to prepare your questions, and confirm the details with a professional.

Why documents matter before the goods move

A shipment is not only goods in a container. It is goods plus a set of papers that must agree with each other. The buyer's bank, the carrier, the customs authority at both ends and sometimes an inspection company will all read those papers, and they notice mismatches: a description that differs between invoice and packing list, a weight that does not match, a company name spelled two ways.

Small errors cause real costs, such as storage charges at the port, amendments, delays and an unhappy customer. Spending an hour on accuracy before the shipment saves much more time later.

It helps to treat documents as part of the sale. When you send a quotation, decide on the Incoterm, the currency and the description of the goods, because those details will appear on every later document.

The document set at a glance

Document What it does Who usually prepares it
Commercial invoice States the sale: parties, goods, price, terms Exporter
Packing list Lists packages, weights, dimensions and marks Exporter
Export declaration Registers the export with Brazilian customs Exporter, usually through a customs broker
Certificate of origin Shows where goods were made, if requested Issued through an authorised body
Bill of lading or air waybill Transport contract and receipt for the goods Carrier or forwarder
Product-specific papers Health, plant, conformity or halal certificates, test reports Relevant issuer

Not every shipment needs every document. Your broker will tell you which apply to your product and your buyer's country.

The export declaration: RE, DU-E and Siscomex

Brazil handles foreign trade through an integrated system called Siscomex. You will see two names in guides and in conversation with older colleagues. The Registro de Exportação, or RE, was the older registration used for export operations. The newer approach is the Declaração Única de Exportação, usually written DU-E, which brings the export information into a single declaration.

For a manufacturer today, the practical points are these:

  1. You need to be able to operate in foreign trade. In Brazil, companies normally need to be registered and authorised before they can carry out export operations. Ask your broker what your company needs.
  2. Classification is required. Each product has an NCM code, the Mercosur Common Nomenclature, which is based on the international Harmonized System. Use the correct code for each item and keep it the same across documents.
  3. Your broker usually files. A customs broker, known in Portuguese as a despachante aduaneiro, normally prepares and submits the declaration from the invoice and packing list you provide.
  4. The declaration must match the real shipment. Value, quantity and description should agree with the other papers.

Because the system and its names have changed over time, never rely on an old template or an old article. Ask your broker which declaration currently applies to your shipment.

The commercial invoice: the document everything else follows

The commercial invoice is usually the first paper a buyer's bank and customs will check. A clear one includes:

  • Exporter and buyer names, addresses and company numbers (your CNPJ appears on the Brazilian side)
  • Invoice number and date
  • Description of each item in clear English, with the tariff code
  • Quantity, unit and unit price, with the currency stated
  • Total value
  • Incoterm and named place, such as FOB Santos
  • Payment terms
  • Country of origin and port of loading and discharge
  • Any reference the buyer or bank needs, such as an order number

Note that a commercial invoice for export is different from the domestic tax invoice used to move goods inside Brazil, called a nota fiscal. Your broker or accountant can tell you how the two work together for an export.

Consistency matters more than style. If the buyer's letter of credit or purchase order uses a specific description, use it. Using "ladies leather shoes, model X" on one paper and "women footwear" on another invites questions.

Packing list and certificate of origin

The packing list describes how the cargo is packed: number of cartons, pallets or crates, gross and net weights, dimensions, shipping marks and contents of each package. Carriers and customs use it to check the cargo against the invoice, and the buyer's warehouse uses it to receive the goods. Number each package clearly and keep the totals consistent with the invoice.

A certificate of origin states the country where the goods were produced. Not every buyer needs one, but some importers, banks and customs offices request it, and some trade arrangements depend on it. In Brazil, certificates of origin are normally issued through authorised industry or trade bodies, not by the exporter alone. Ask your broker whether the buyer's country needs one and who should issue it. Only state an origin that you can support; origin rules can be technical and depend on how a product is made.

Documents that depend on your product

Some goods need extra papers beyond the standard set.

  • Food and agricultural products: health, phytosanitary or laboratory certificates, and halal certificates for markets that require them
  • Leather, footwear and textiles: labelling and composition statements, and sometimes conformity checks
  • Auto parts and machinery: technical datasheets, conformity or test reports, and manuals
  • Electrical goods: voltage and plug details, and safety or conformity certificates required by the destination
  • Regulated or controlled items: licences or permits for the exporter or the importer

The best sources of truth are your customs broker and the authority in the destination country, because they know what is checked at the border.

A pre-shipment checklist for Brazil export documents

Before your forwarder books space, run through this list:

  1. Confirm the Incoterm, price and currency in writing with the buyer
  2. Check that the product names, codes and weights are the same everywhere
  3. Confirm your company's authorisation for export operations with your broker
  4. Ask the buyer whether a certificate of origin or other certificates are needed
  5. Check the buyer's legal name and address against their purchase order
  6. Prepare final packing details, including weights and dimensions
  7. Send draft documents to the buyer for review before the originals are issued

Platform tools can help with planning. Comilmart has a landed-cost calculator and shipping rate tools, and ComilExpress is its own logistics service, but neither replaces your broker or forwarder.

Compliance reminder. Export procedures, systems, fees and required papers change, and they differ by product and country. Confirm current requirements with your customs broker, freight forwarder, tax adviser or the relevant authority before you ship. This article is general information, not legal or tax advice.

Frequently asked questions

Do I still need an RE? Older guides mention it, but procedures have changed. Ask your customs broker which export declaration applies today.

Who prepares the documents? You prepare the invoice and packing list. Your customs broker usually files the declaration, and the carrier issues the transport document.

Do buyers on Comilmart expect all these papers? Buyers expect an accurate, consistent set that suits their market. Ask each buyer what they need early in the conversation.

Is it free to apply as a manufacturer? Yes. Your application goes through a verification review of your company details, registration and tax numbers, licence, certificates, logo and product photos.

Next step

Clear Brazil export documents are easier when you already have a verified company profile and organised records. Apply as a manufacturer on Comilmart, and read more practical guides in the learning centre as you prepare your first order.

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