Receita Federal risk management
Customs risk gives no warning. It shows up in the inspection.
Each import declaration is directed to an inspection channel through risk management. The selection considers, among other criteria, the importer's tax compliance status, the regularity of its operations, the nature, volume and value of the operation, the origin, the tax treatment, the characteristics of the goods and previous occurrences.
Green
Automatic customs release, without documentary examination and without inspection of the goods.
Yellow
Documentary examination. If no irregularity is found, the goods are released without physical inspection.
Red
Customs release only occurs after documentary examination and inspection of the goods.
Grey
Documentary examination, inspection of the goods and investigation of evidence indicating fraud.
In the Duimp, there is a single channel, corresponding to the stricter of the one assigned by the Receita Federal (Brazil's Federal Revenue Service) and the one assigned by the regulatory agencies. Customs release is only granted after all examinations. A declaration assigned to the green channel may still be redirected if signs of irregularity arise.
Sources consulted on 23 Oct 2026: IN SRF 680/2006, art. 21 (Receita Federal) · Channel selection in import customs clearance (Receita Federal).