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Indirect export

Selling abroad through a licensed trading company.

Not every company needs to build an export department to sell abroad. In indirect export, the company sells its product to a trading company, which handles the shipment, the paperwork and contact with the foreign buyer. It is a path that lowers the bureaucracy and the risk of the first step. This service is being structured: on this page we explain how indirect export works, and you can join the interest list to be told when it becomes available.

Being structured

Who it is for

For Brazilian companies, especially small and mid-sized ones, that want to sell abroad without building their own export operation.

It usually makes sense if your company:

  • has never exported and wants to test foreign markets without its own structure;
  • has no Radar registration or foreign trade team;
  • has a good product but low volume or little knowledge of international logistics;
  • has drawn the interest of a trading company and wants to understand what changes in taxes;
  • wants to compare direct and indirect export before deciding.

This content is informational. The choice between exporting directly or through a trading company depends on the product, volume and margin, and should be analyzed case by case.

How it works, in a few words

In direct export, the company sells to the foreign buyer and handles the whole operation: registration, documents, shipment and payment. In indirect export, the one who sells to the foreign buyer is the trading company. Your company sells to it, within the country, and the trading company does the exporting.

For the producing company, this means a sale with the tax paperwork of a special domestic sale, not a full international operation.

What a sale with a specific export purpose is

The producer's sale to the trading company is treated specially when made with a specific export purpose. This means the goods leave the seller's establishment directly for the export shipment or for a bonded customs area, without passing through other destinations in the country.

When the requirements are met, the sale receives favorable tax treatment. Broadly, IPI is suspended, PIS and Cofins do not apply and ICMS is not charged on shipments with that destination. The detailed rules vary by product, company regime and state.

What decides it is proof. You must show that the goods were in fact exported. A simple internal statement of intent usually is not enough.

The points of attention

  • The path of the goodsThe goods must go straight from the seller to the shipment or to the bonded customs area. Detours along the way can make the sale lose the special treatment.
  • The deadline to exportIn general, the trading company has a deadline, counted from the invoice date, to prove shipment. If it does not export within it, the benefits may be reversed, with taxes and charges due.
  • Responsibility for proofThe documentation proving the export must reach the producer and be kept. It is what supports the sale's tax treatment.
  • Choosing the trading companyNot every company can act as a trading company. Check its registration, track record and terms before signing.
  • Price and marginThe trading company charges for the service, and the price at which you sell to it is usually lower than a direct sale abroad. Comparing the two paths shows what is left in each.
  • The tax reformWith CBS and IBS, the rules for indirect export operations change in the details. We follow the transition so you can plan under each year's rules.

The rules have exceptions and change over time. That is why we confirm what is in force for your product before any decision.

Direct or indirect export: how to choose

Indirect export is usually simpler and quicker to start, because the trading company already has the registration, the team and the network of buyers. In exchange, the company gives up part of the margin and direct contact with the end customer.

Direct export gives more control and, with volume, tends to earn more margin, but requires registration, documents, logistics and working capital. Many companies start with indirect export to learn the market and move to direct when volume justifies it.

When indirect export helps

The examples below are illustrative: they show typical situations, not real client cases.

  • The first experience abroad

    For those who have never exported, a trading company shortens the learning curve and the risk of the first step.

    Illustrative example: A handicraft maker gets a small international order. Selling through a trading company, it serves the foreign market without building an export department.

  • Small or irregular volume

    When volume is low or varies a lot, keeping its own structure can cost more than it earns.

    Illustrative example: A food producer sells abroad only occasionally. Using a trading company avoids the fixed costs of an operation that would sit idle part of the year.

  • Test before investing

    Indirect export lets you gauge the product's acceptance before investing in your own structure.

    Illustrative example: A cosmetics company tests a market through a trading company and decides, from the test data, whether to move to direct export.

How it works

  1. 01

    Sale to the trading company. Your company sells the product to the trading company, with an invoice and the paperwork of a sale with a specific export purpose.

  2. 02

    Direct shipment. The goods go from your establishment straight to the port, the airport or a designated bonded customs area.

  3. 03

    Export. The trading company files the export and handles the shipment, the documents and contact with the foreign buyer.

  4. 04

    Proof. The trading company delivers the documents proving shipment, and your company keeps them to support the sale's tax treatment.

Informational content, service being structured. Rules vary by product, company regime and state, and change over time, including with the tax reform. We confirm the rule in force at the time of the analysis.

Frequently asked questions

Is the indirect export service already available?
Not yet. It is being structured. You can join the interest list, and we will tell you when it is available.
What is a trading company?
A company that buys products in the domestic market in order to export them. It is also called a commercial exporter.
Does my company pay tax on the sale to the trading company?
When the sale is made with a specific export purpose and the requirements are met, the tax treatment is favorable: IPI suspended, PIS and Cofins not applying and ICMS not charged on shipments with that destination. The details depend on the case.
What if the trading company does not export?
In general, there is a deadline to export. If it is not met, the benefits may be reversed, with taxes and charges due. That is why choosing and following up on the trading company matters.
Does exporting through a trading company earn less?
In general, the margin is lower than direct export, because the trading company charges for the service. In exchange, you save structure, time and risk.
Can I move to direct export later?
Yes. Many companies start with indirect export and move when volume justifies their own structure.
Do you guarantee the sale will be exported?
No. The export is done by the trading company. We explain the path and the precautions, with clear limits.

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