Global Operations Framework · Pillar 06

IOR & EORManaged Services™

Tectril uses its own Brazilian legal entity and Siscomex authorization to formally act as Importer of Record or Exporter of Record in Brazil, supported by contractual, customs, tax, financial, and operational governance.

IOR/EOR ProgramActive governance
01
Qualified operating modelClient · goods · purpose · ownership
Eligible
02
Contract alignedRoles · funding · risks · compensation
Approved
03
Operation executedImport · export · tax · inventory
Controlled
04
Evidence completedBilling · reconciliation · auditable dossier
Traceable
Tectril Brazilian entitylocal operating structure in Brazil
Own RADAR authorizationSiscomex authorization
IOR / EOR Brazillocal responsibilities
End-to-End Governancefrom contract to audit dossier

IOR/EOR is not a label that can be applied to any transaction. It is a legal and operational position in which the contract, economic substance, documentation, funding, records, and physical execution must all tell the same story.

Tectril does not lend its name, Brazilian legal entity, or RADAR authorization. It provides a substantive local service supported by operational capacity, effective controls, and appropriate compensation.
The foreign client gains access to a Brazilian operating structure capable of importing, holding, moving, or exporting goods without immediately establishing its own local entity.

Substance before form

Three gates that support the legitimacy of the operating model

No shipment is released until the parties, operating model, documentation, and funding have been demonstrated to be consistent with the underlying transaction.

GATE 01

IOR/EOR Eligibility Gate™

Assesses the client, goods, ownership, purpose, financial flow, customs value, licenses, consignee, and participating parties in each country.

Outcome → eligible operating model
GATE 02

Contract-to-Customs Consistency™

Reconciles the contract, commercial invoice, transport documents, customs declaration, tax invoice, inventory records, accounting entries, and funding.

Outcome → one consistent narrative
GATE 03

Cross-Border Responsibility Matrix™

Separates Brazilian responsibilities from the obligations of the shipper, consignee, and foreign IOR/EOR, preventing the Brazilian entity from assuming duties that belong to another jurisdiction.

Outcome → clearly evidenced roles

Integrated architecture

Seven governance layers for operating in Brazil

From program design through the final evidence dossier, the methodology connects technical decisions, physical execution, and official records.

01 · ELIGIBILITY

Business Model

Client, goods, purpose, ownership, economic substance, and operating model.

02 · CONTRACT

Responsibility

Contract, exhibits, RACI, custody, risks, approvals, and compensation.

03 · CUSTOMS

Regulatory

RADAR authorization, tariff classification, licenses, customs valuation, foreign-exchange treatment, and compliance.

04 · FINANCE

Funding & Accounting

Advances, taxes, pass-through costs, billing, reimbursements, and reconciliation.

05 · EXECUTION

Import & Export

Coordinated execution of Brazilian import and export flows.

06 · INVENTORY

Asset Governance

Third-party inventory, serial numbers, location, handling, return, and write-off controls.

07 · EVIDENCE

Audit & Intelligence

Dossiers, KPIs, exceptions, decisions, audits, and continuous improvement.

PRINCIPLE

No Name Lending™

Substantive local service, real operational capacity, and proportionate controls—never name lending.

Brazil × foreign-country operating model

Tectril assumes the local role without obscuring foreign responsibilities

Acting as IOR/EOR in Brazil does not make Tectril an authorized party in another country. Before shipment, the foreign counterpart must also be properly established and ready to operate.

01
Importer of Record in BrazilTectril acts as the importer and fulfills the applicable local customs, tax, fiscal, documentary, and regulatory obligations.
02
Exporter of Record in BrazilTectril registers and assumes responsibility for the Brazilian export, supported by the data and approvals required by the destination-country IOR.
03
Foreign Counterpart Readiness™Confirmed shipper, consignee, customs broker, and foreign IOR/EOR, including applicable HTS, ECCN, and licensing requirements.
04
No-Foreign-Exchange Governance™Transactions without an international payment for the goods must still reflect accurate customs value, purpose, ownership, and supporting documentation.
05
Funding & Pass-Through Control™Taxes, freight, expenses, service fees, and reimbursements are segregated and reconciled against supporting evidence.

Proprietary deliverables

Governance that creates institutional memory and evidence

Operating Model Blueprint™

Brazil × foreign-country architecture, operating model, responsibilities, flows, and approval gates.

Responsibility Matrix™

Roles assigned to the client, Tectril, customs brokers, and foreign participating parties.

Inventory & Serial Ledger™

Ownership, location, status, and handling history for third-party goods.

Audit Evidence Dossier™

Contracts, documents, funding records, official filings, billing, and decisions consolidated for audit purposes.

Performance and control

Indicators linked to the program’s actual risk profile

Eligibility ApprovalPrograms approved following eligibility assessment.
Contract ReadinessTime required to finalize the contract and supporting exhibits.
First-Time-RightDocuments approved on first review.
Counterpart ReadinessForeign IOR/EOR confirmed within the required timeline.
Funding AvailabilityFunds available before the operational cut-off.
Inventory AccuracyAccuracy by part number, serial number, and owner.
Billing AccuracyBilling issued without subsequent adjustment.
Evidence CompletenessComplete dossiers at operational closeout.

For foreign companies

When IOR & EOR Managed Services™ makes a difference

Companies without a Brazilian legal entity, RADAR authorization, or in-country global trade team.
Warranty, replacement, consignment, demonstration, testing, or reverse-logistics programs.
A need to import, hold, move, or export goods in Brazil.
Operations involving funding, reimbursements, and third-party inventory.
Programs requiring binational governance and an auditable evidence dossier.

Talk to Tectril

Structure your Brazilian operation with a substantive, locally established, and properly governed IOR/EOR.

Before the first shipment, we assess the operating model, responsibilities, goods, funding, and requirements of each jurisdiction.

IOR & EOR Managed Services™ · Tectril Methodology