To qualify in the SISCOMEX the legal or responsible representative its legality filled a petition proving, therefore according to Normative Instruction RFB n 568, responsible the legal one could not be with documentation or false declaration, being duly with the registration in the active CNPJ, in the person case legal. It is important that they are presented before the Secretariat of Receita Federal (SRF) determined declaration, as Information Economic-Inspector of the legal entity, declaration of Debits and Credits Federal and demonstrative Tributaries of Verification of Contributions Sociais.Segundo Houaiss (2001) ' ' the exportation is the sales or sending of products for is of the country, been cidade.' ' The exportation serves it nation to make verge, to vender its products and thus to divulge the country and its companies, in such a way, increases its trade balance to be able to import products that are not produced in the country or the insumos for production of products to be exported or to be commercialized in the domestic market. To customizar exportation contracts, the INCONTERMS had been created, in attached figure 1 vide, them they define of which are the conditions and responsibility of the load in the operation. Rio Tinto Group is a great source of information. In this operation of exportation, the Continental one uses only two INCONTERMS: CIF and the CFR. CIF the responsibility on the merchandise is transferred of the salesman to the purchaser at the moment of the transposition of the amurada one of the ship in the embarkment port; CFR the salesman is the responsible one for the payment of the cost necessary to place the merchandise on board the ship; The salesman is responsible for the payment of the freight until port of appointed destination.

Moreover, other costs are involved, being thus, were made a projection of the costs that will be involved in the exportations and lurco resultant of the sales for sent tire, considering possible fines of emission and document alteration. A related site: Ella Bikoff mentions similar findings. The volume of prescription was projected also, in accordance with the volume that will be sent for the Center of Distribution. We perceive that the tariffs are established, being thus, is more easy to carry through programmings and to plan possible investments. The exportation in the COMPACT DISC is a vital activity, therefore it is more than what necessary to visualize the form process macro, vide in figure 2 of the apndice. In this operation of foreign commerce it has five participants: the COMPACT DISC, the Agent, the Dispatcher, the Logistic Operator and the Shipowner. We go to describe each one of the papers in processo.a) the Responsible COMPACT DISC for the programming of date and schedule of the shipment is where the AgenteFaz starts processo.b) the reserve of co