Before the Receita Federal reviews your cargo, we review your operation.Intelligence comes before shipment.Preventing costs less than correcting.
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Before the Receita Federal reviews your cargo, we review your operation.
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Built over 26 years of real operations. Measure to understand. Understand to prevent.
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Technical content written by those who run the operation, not by those who only describe it.
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The IMRT is a tool developed by Tepcomex to measure the degree of maturity of foreign trade operations and identify the level of risk exposure.
How the IMRT works
The methodology turns the technical analysis of the operation into objective indicators, making it possible to see more clearly where the company is well structured and where there are vulnerabilities that require attention.
Indicator 1
Assesses how well structured the company's foreign trade processes are, considering aspects such as governance, internal procedures, documentation, compliance, tariff classification, taxation, logistics and operational management.
Indicator 2
Identifies and classifies the risks found in the operation, making it possible to set priorities for action according to their level of relevance.
Risks can be classified as:
What is at stake
Tariff classification, description of goods, licenses and documentation are among the aspects assessed by the IMRT. See what customs legislation provides for when they fail.
| Situation | What the legislation provides | Legal basis |
|---|---|---|
| Goods incorrectly classified in the NCM (Mercosur Common Nomenclature) | 1% of the customs valueFine with a minimum amount of R$ 500, applied only once per product. | Brazilian Customs Regulation (Decree 6.759/2009), art. 711, I, §§ 2º and 3º |
| Incomplete or inaccurate description of the goods and other information required for customs control | 1% of the customs valueThe sum of these fines is capped at 10% of the total value of the declaration. | Brazilian Customs Regulation, art. 711, III, § 1º, III and § 5º |
| Import without an import license or equivalent document | 30% of the customs valueMinimum amount of R$ 500. Shipment before the license is issued: 30%, capped at R$ 5,000. | Brazilian Customs Regulation, art. 706, I, “a” and “b”, § 2º |
| Forged or altered document, false declaration of contents, concealment of the actual buyer or fraudulent interposition | Forfeiture of goodsIf the goods cannot be located or have already been consumed or resold, a fine equal to the customs value. | Brazilian Customs Regulation, art. 689, VI, XII and XXII, § 1º |
| Evidence of an infraction punishable by forfeiture, under the procedure to combat customs fraud | Retention of the goodsUp to 60 days, extendable for another 60, with the possibility of release upon provision of a guarantee. | IN RFB 1.986/2020, arts. 6º, 11 and 12 |
Sources consulted on 23 Oct 2026: Decree 6.759/2009, consolidated text (Planalto) · IN RFB 1.986/2020 (Receita Federal).
Maturity recognized by the Receita Federal
Under the AEO (Authorized Economic Operator) Program, the Receita Federal (Brazil's Federal Revenue Service) certifies foreign trade operators and recognizes them as a “low-risk and reliable operator”. Participation is voluntary and the criteria include compliance history, internal control, solvency and risk management.
Sources consulted on 23 Oct 2026: Complementary Law 225/2026, arts. 33 to 37 (Planalto) · AEO questions and answers (Receita Federal).
What the company receives
Based on this analysis, the company receives an executive overview of its operation. The IMRT considers two major indicators, the Maturity Index and the Risk Exposure Index, and risks can be classified as low, moderate, significant or critical.
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IMRTTepcomex Maturity and Risk IndexThe IMRT stems from the Tepcomex Diagnostic
The Tepcomex Diagnostic is an exclusive methodology, built on 25 years of practical experience in foreign trade, to assess how well structured the company's operations are and to identify risks, vulnerabilities and opportunities for improvement. The analysis considers different dimensions of the international operation, including:
The Tepcomex Diagnostic turns experience into information for safer decisions.
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We analyze your operation to identify risks, requirements and opportunities in advance, before failures turn into costs, delays or losses.
