RADI 2025: key points to check before submitting your report

By Alexsandro Evangelista and Cristiane Rodrigues, from the Economic Consulting & Projects team

The Annual Import Report (RADI) is essential to demonstrate compliance with the Basic Production Process (PPB) and to prove to SUFRAMA that the imported inputs were properly used in the manufacturing process.

1. Submission Deadline

The RADI must be submitted annually, with a final deadline of June 30 of the year following the fiscal period under analysis.

2. Purpose of the RADI

The RADI serves to demonstrate that the company has complied with the PPB and used the imported inputs in accordance with the established rules.

Only the inputs controlled by the Interministerial Ordinance that defines the company’s PPB should be declared.

3. Accurate Reporting of Balances and Inventories

The company must accurately record the opening balance, imports during the period, and the closing inventory balance for each controlled input.

Any discrepancies between the imported inputs and the available stock may compromise the analysis and result in compliance inquiries.

4. Data Cross-Checking

The data reported in the RADI are cross-checked with the production information registered with SUFRAMA to verify the correct use of inputs.

Inconsistencies may require clarification and could affect the project’s regularity status.

5. Compliance with Import Limits

The company must respect the import limits for inputs as established in the Interministerial Ordinance that defines the PPB for the product.

Imports exceeding the authorized limit may result in inquiries, adjustments, and potential penalties before SUFRAMA.

6. Impact on the RDAP

The RADI is part of the RDAP (Project Monitoring Report) and serves as evidence of the company’s compliance.

An inconsistent RADI may lead to RDAP rejection, suspension of SUFRAMA registration, and even loss of tax incentives.

Conclusion

The RADI is not merely an import report — it is a compliance and control tool that ensures the proper use of inputs in the production process. Adhering to PPB limits and accurately recording inventory balances are key to maintaining tax incentives and avoiding issues with SUFRAMA.