- Participants: exporter, importer, trading
- cash flow (exchange), direct or Trading
- cash flow (nationalization) direct or trading
- taxes: II, IPI, PIS, COFINS and ICMS in advance from the importer
Import by order is the one in which the trading company is hired to promote, in its name, including the payment to the international supplier even if the agreed payment was made in advance by the ordering company.
The customs clearance is made, to further resale to the ordering company.
In Santa Catarina, it doesn’t require a subsidiary and it is recommended to companies that are going to resale the imported items from their own state