![]() ![]() The data is shared among state tax offices (SEFAZ) at the places of receipt and delivery and Customs authority, the national repository of all CT-e issued.ĬT-e generated in conformity with the legislation, secured by digital certification, validated and registered with tax authorities, enjoys complete legitimacy in the national territory. The Ministry of Finance manages the national CT-e platform. In the case of door-to-door service, typical in the container trade, the sea carrier is responsible for picking up the cargo at the place indicated by the shipper/sender and delivering it at the place indicated by the consignee/receiver or service taker. In effect, while the sea carrier discharges the goods at the port of destination indicated in the CT-e, the port facility or inland customs-bonded terminal is responsible for the actual physical delivery to the consignee after authorisation from the relevant tax authorities. ![]() Thus, the named consignee does not need to surrender any document to the carrier in exchange for the goods, as there is no risk of misdelivery. After it is issued, It cannot be transferred or endorsed to third parties. However, unlike a traditional bill of lading, it does not function as a document of title to the goods. The CT-e is evidence of the contract of carriage, receipt of cargo delivery by the shipper to the carrier, and an invoice (fiscal bill of services). It replaces a series of documents and forms that previously needed to be printed on paper and physically distributed to different parties. The Conhecimento de Transporte Eletrônico – CT-e (electronic bill of lading, in Portuguese) is issued and stored electronically to document, for tax control, information relating to transport services and circulation of goods in Brazil, to streamline processes in harmony with other e-trade tools. Nature and legal standing Electronic bill of lading (CT-e) ![]() This article explains how the CT-e platform and other transport-related e-documents work and the safeguards available to shipowners engaged in the cabotage. While local businesses are used to the paperless system, foreign owners who charter vessels to Empresas Brasileiras de Navegação – EBN (Brazilian shipping companies) to operate in domestic navigation often have doubts about the nature of the electronic document and the potential risks and liabilities in its use compared to a conventional paper bill of lading. Although the CT-e was introduced in 2007, foreign shipowners and their liability insurers still raise questions about the legal implications of using this digital platformīrazil’s electronic bill of lading gradually became mandatory ten years ago for companies and self-employed hauliers providing in-country transport services by road, waterway, air, rail, pipeline, or multimodal, as reported in this circular. ![]()
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