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Authorized Economic Operator (OEA) programme in Brazil

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Last verified: 2026-10-27 · Status: Changing

Brazil's Authorized Economic Operator programme, run by Receita Federal through the Siscomex single portal, was restructured by IN RFB 2.318 of 26 March 2026, in force since its publication on 27 March 2026. Certification is voluntary and comes in a security track (OEA-S) and a compliance track (OEA-C) with three levels, Essencial, Qualificado and Referência, the top level giving deferred import tax payment and green channel treatment. Importers must run at least 60 percent of their operations on their own account, certification is open ended but revalidated every four years, and companies classed as chronic tax debtors are barred.

Key facts

OEA importer minimum share of direct (own account) operations60 %IN RFB nº 2.318/2026, art. 6, § 2, as of 2026-10-27 · in force
OEA revalidation cycle4 yearsIN RFB nº 2.318/2026, art. 32, § 1, as of 2026-10-27 · in force
Classification ruling deadline for OEA-C Qualificado40 daysIN RFB nº 2.318/2026, art. 11, I, as of 2026-10-27 · in force
Advance notice of corporate reorganisation by an OEA90 daysIN RFB nº 2.318/2026, art. 29, as of 2026-10-27 · in force

The rule

1. The OEA programme is run through the OEA system on the Siscomex single portal. Joining is voluntary, and not joining does not limit a company's regular foreign trade operations.Instrução Normativa RFB nº 2.318, arts. 1 and 5, 2026-03-26 official text · verified 2026-10-27 · changed: IN RFB 2.318, published on 27 March 2026 and in force from publication, replaced IN RFB 2.154 of 2023 and IN RFB 2.200 of 2024 (art. 57 and 58).
2. Importers, exporters, carriers, freight agents, shipping agencies, bonded premises operators, export clearance facility (Redex) operators, port operators and airport operators may be certified. For the first five, certification covers the head office and all Brazilian establishments under the same CNPJ; for the others it is per establishment.Instrução Normativa RFB nº 2.318, art. 6, caput and § 1, 2026-03-26 official text · verified 2026-10-27
3. An importer may be certified only if it acts mainly on its own account, meaning at least 60 percent of its operations, measured over the last 24 months by number of declarations or by total customs value, are direct imports without a third party named as buyer or ordering party. Companies classed as chronic debtors under Lei Complementar 225 of 8 January 2026 are barred.Instrução Normativa RFB nº 2.318, art. 6, §§ 2, 3 and 7, 2026-03-26 official text · verified 2026-10-27
4. There are two modalities: OEA Segurança (OEA-S), on general and supply chain security criteria, open to all listed operators, and OEA Conformidade (OEA-C), on general and compliance criteria, open to importers and exporters, in the levels Essencial, Qualificado and Referência. OEA-C Essencial is reserved for trading companies and does not require the 60 percent own account test.Instrução Normativa RFB nº 2.318, art. 7, §§ 1 to 4, 2026-03-26 official text · verified 2026-10-27
5. OEA-S benefits include a lower rate of selection of export declarations for checks, priority processing of selected export declarations, no guarantee for customs transit where the carrier is certified, and the benefits of mutual recognition agreements with other customs administrations.Instrução Normativa RFB nº 2.318, art. 10, 2026-03-26 official text · verified 2026-10-27
6. OEA-C Qualificado benefits include a classification ruling within 40 days of a complete request, no guarantee for temporary admission for economic use, a lower selection rate and immediate channel selection for import declarations, pre arrival registration for sea and air imports, and possible green channel for temporary admission declarations.Instrução Normativa RFB nº 2.318, art. 11, 2026-03-26 official text · verified 2026-10-27
7. OEA-C Referência adds deferred payment of import taxes, on terms to be set by Receita Federal, and exemption of single import declarations (Duimp) and single export declarations (DU-E) from selection for channels other than green, except where there are signs of serious irregularity, intelligence alerts or national security concerns.Instrução Normativa RFB nº 2.318, art. 12 and §§ 1 and 2, 2026-03-26 official text · verified 2026-10-27
8. Certification is granted on a precarious basis for an indefinite term by an executive declaratory act published in the Diário Oficial; it is revalidated every four years, required actions must be implemented within 30 days, and mergers, spin offs and similar reorganisations must be notified at least 90 days in advance.Instrução Normativa RFB nº 2.318, arts. 25, § 1, 27, 29 and 32, § 1, 2026-03-26 official text · verified 2026-10-27
9. A refusal can be appealed within 10 days of notice; exclusion from the programme can be challenged within 30 days and the first instance decision appealed within 20 days, without suspensive effect. Exclusion means definitive loss of the certificate and its benefits.Instrução Normativa RFB nº 2.318, arts. 25, §§ 2 to 5, 37, § 4, 38 and 39, 2026-03-26 official text · verified 2026-10-27
LevelWhoHeadline benefits
OEA-SAll listed operatorsFewer export checks, transit without guarantee for carriers, mutual recognition benefits
OEA-C EssencialTrading companies onlyGeneral benefits; no 60 percent own account test
OEA-C QualificadoImporters and exporters40 day classification rulings, no guarantee for economic use temporary admission, pre arrival registration, fewer import checks
OEA-C ReferênciaImporters and exportersEverything in Qualificado plus deferred import tax payment and green channel for Duimp and DU-E

OEA modalities and headline benefits (IN RFB 2.318/2026, arts. 7 and 9 to 12)

Worked example

  • A subsidiary that imports through a trading company for 50 percent of its volume fails the 60 percent own account test for OEA-C importer certification; shifting to direct imports for at least 60 percent of declarations or customs value over 24 months opens the door.
  • With OEA-C Qualificado, a manufacturer leasing foreign equipment under temporary admission for economic use avoids posting a guarantee on the suspended taxes, freeing bank credit lines.

Step by step

  1. Check eligibility: role in the supply chain, own account share over the last 24 months and no chronic debtor status.
  2. Choose the modality: OEA-S for supply chain security and export benefits, OEA-C for import compliance benefits.
  3. Run a self assessment against the criteria and requirements, then apply in the OEA system on the Siscomex single portal.
  4. Host validation visits, which are notified at least 30 days ahead unless agreed otherwise, and implement any required actions within 30 days.
  5. After certification, keep monitoring compliance, notify reorganisations 90 days ahead and prepare for revalidation every four years.

Common traps

  • Restructuring without notice: a merger or spin off not notified 90 days ahead can interrupt benefits (art. 29, § 2).
  • Relying on IN 2.154 guidance: it was revoked by IN 2.318 on 27 March 2026.
  • Assuming Referência guarantees green channel in every case: the exemption does not apply with signs of serious irregularity, intelligence alerts or national security risks.
  • Expecting deferred tax payment immediately: art. 12 leaves the terms to a further Receita Federal act.

Sources

Related pages

Related: Brazil country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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