Yes. The official acronym is DU-E, for Declaração Única de Exportação, but many people write DUE without the hyphen. Both refer to the same document filed on the Portal Único Siscomex.
The DU-E, Brazil's Single Export Declaration (Declaração Única de Exportação), is the electronic declaration an exporter files on the Portal Único Siscomex from the export electronic invoice. It opens customs clearance, sets the inspection channel and, after shipment, receives the averbação, the official record that the goods left Brazil.
First-time exporters often assume the invoice is enough. It is not: without an averbada (formally recorded) DU-E, the sale does not count as an export for tax and foreign exchange purposes, and the tax treatment of the deal is at risk.
What is the DU-E and what did it replace?
The DU-E is the single document for export clearance in Brazil. Since 2 July 2018 it has replaced the Export Registration (RE), the Export Declaration (DE) and the Simplified Export Declaration (DSE), which used to live in separate systems. Source: Portal Siscomex, export FAQ, October 2026.
The change removed paper and double entry. Instead of typing the same data three times, the exporter reuses the data in the NF-e (Brazil's electronic invoice), and the system matches the declaration against the invoice and the cargo received at the bonded facility. The legal basis for clearance by DU-E is Normative Instruction RFB No. 1,702/2017.
Who files the DU-E and what do you need first?
The exporter files it, or an authorised representative does, usually a customs broker, using a digital certificate and authorisation to operate on Siscomex. Without that authorisation, the company cannot access the export module of the Portal Único.
Before opening the declaration, have ready:
- The export NF-e, issued with a CFOP (fiscal operation code) from the 7000 group and the correct NCM (Mercosur tariff code) for each item.
- Any referenced shipment invoices, when the cargo reached the facility under another invoice (lot formation, sale for export, split "child" invoices).
- The commercial invoice and packing list, which may be requested if the declaration goes to a channel other than green.
- Licences, permits or certificates (LPCO) required by the regulatory agency for your product, if any.
The invoice is what blocks declarations most often. Portal Siscomex only accepts invoices with CFOP codes from the 7000 group to support a DU-E; the fields and codes are covered in the guide to export invoices and CFOP in Brazil.
What are the steps from DU-E to averbação?
The most common flow has six steps, all recorded on the Portal Único. Source: Portal Siscomex, export FAQ, item 3.1, October 2026.
- You file the DU-E linked to the export invoices.
- The facility operator records receipt of the cargo in the CCT module (cargo and transit control).
- Once all cargo is received, the system presents it for clearance and sets the channel.
- After release, the facility operator records handover to the international carrier.
- The carrier records the shipment manifest data.
- When every package is manifested, the cargo is "completely exported" (CCE event) and, with nothing pending, the DU-E is averbada.
Two deadlines matter. A filed DU-E is cancelled automatically if the cargo is not presented for clearance within 15 days. And the carrier has up to 7 days from shipment to record the manifest in CCT. Source: Receita Federal, IN RFB No. 1,702/2017, as in force in October 2026.
What does each inspection channel mean for exports?
After the cargo is presented, the DU-E goes through risk analysis and lands in one of three channels. Selection weighs, among other things, the exporter's compliance history, the nature and value of the transaction, the destination country and the characteristics of the goods. Source: IN RFB No. 1,702/2017, article 58.
The table sums up what happens in each one.
Channel | What customs does | What you need to do |
Green | Automatic release, no document review or physical inspection | Follow the handover of the cargo to the carrier |
Orange | Document review; with no irregularity, release without inspecting the goods | Upload the supporting documents on the Portal Único |
Red | Document review and physical inspection before release | Upload documents and make the cargo available for inspection |
Exports have no yellow or grey channel, unlike imports. When a DU-E goes orange only because of a pending administrative control, such as a licence not yet granted, release happens automatically once that is resolved.
What is averbação and why does it matter?
Averbação is the final record confirming shipment. Only goods whose shipment is averbado count as exported for tax and foreign exchange control purposes. Source: IN RFB No. 1,702/2017, article 92.
In practice, averbação is what supports the non-taxation of the sale abroad and proves the export to your state finance department. When the cargo left under an invoice for goods sold for export, averbação also generates an electronic event on the producer's invoice. If that invoice is not referenced correctly, the event never arrives, and the producer is left without proof that the sale was exported.
If you use the drawback regime in Brazil, the averbada DU-E is the document that proves the export commitment you took on.
How do you check a DU-E?
On the Portal Único de Comércio Exterior: go to the export area, open "Declaração Única de Exportação" and choose "Consultar DU-E". The cargo status can also be searched by DU-E number, by RUC (the unique cargo reference) or by container.
On the declaration screen, two tabs answer most questions. Histórico (history) lists every event: filing, cargo presentation, channel, handover, shipment manifest and averbação. Tratamento Administrativo (administrative controls) shows, in the "impedimento de embarque" column, whether a regulatory control is still pending; if it says "sim", the cargo cannot ship until that is cleared.
Why hasn't the DU-E been averbada?
The most common cause is an open tax requirement from customs. Until it is met, the declaration may show "completely exported" and still not move to averbada.
The second cause is early shipment. In that case the DU-E is created without an invoice and is only averbada after an amendment adds the invoices, provided the amendment creates no new issue. If every condition is met and averbação does not appear, Receita Federal points to opening a support request with Serpro (the federal IT provider); if the CCE event is missing, you need to file a request with documents proving shipment. Source: Receita Federal, Portal Único export manual, shipment averbação, October 2026.
Do express shipments from Brazil need a DU-E?
It depends on the value. For courier exports with DHL Express, shipments with a customs value of up to US$ 1,000 follow simplified clearance; above that, formal export is mandatory and requires a DU-E. Source: MyDHL+ Brazil, service types, October 2026. The differences between the two routes are in the guide to courier or formal export from Brazil.
For formal exports, you can file the DU-E with your own broker or hire DHL to handle clearance. For the rest of the process, from contract to payment, the guide to exporting from Brazil lays out the stages.
Frequently asked questions about the DU-E in Brazil
No. Physical presentation of the NF-e or its printed summary (Danfe) is waived, and the documents supporting the DU-E are uploaded digitally on the Portal Único, through the scanned document upload function.
Yes, but not through the standard Portal screen. Cancelling an averbada DU-E requires a digital request to Receita Federal, with the justification and the documents of the transaction.
Yes. A DU-E can be filed as a consignment sale and, according to Portal Siscomex, since 2017 there has been no deadline to convert it later into a final sale.
When the trading company buys the goods and exports in its own name, the DU-E is the trading company's, and the manufacturer issues a sale-for-export invoice that is referenced on the trading company's export invoice.
Sources
- Portal Siscomex: Perguntas frequentes de exportação
- Receita Federal: Instrução Normativa RFB nº 1.702/2017 (texto compilado)
- Receita Federal: Manual de exportação do Portal Único: averbação de embarque
- Portal Siscomex: Manual de preenchimento da DU-E
- MyDHL+ Brasil: Tipos de serviço: liberação courier e formal
Export from Brazil with your paperwork in order
The DU-E rewards exporters who reach the facility with the right invoice, referenced shipment notes and documents ready in case of an orange or red channel. With that sorted, the rest of the process runs almost by itself until averbação.
If your company exports from Brazil regularly and wants support with formal clearance and tracking from pickup to delivery, open a DHL Express business account and get rates and service built for your business.
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