Effective September 1, 2005, imported packaging wood must be treated and marked in accordance with ISPM 15.

For shipments using packaging wood and dunnage wood from the Netherlands that has been treated and marked in accordance with ISPM 15, the correct IPPC marking is sufficient.
Brazil accepts a phytosanitary certificate or treatment certificate if applicable, but it is not a requirement.

Only Chapter III of Normative Instruction No. 23 September 2015 from the Brazilian Ministry of Agriculture is relevant for the Netherlands. Because ISPM 15 has been implemented in the Netherlands through SMHV, and packaging wood is treated and marked in accordance with the SMHV Handbook, Article 25 applies:

“Wood packaging materials originating from countries that have incorporated ISPM 15 into their legislation must be treated and identified with the respective IPPC mark. The IPPC mark to which this Chapter applies may be replaced by a Phytosanitary Certificate or a Certificate of Treatment approved by the NPPO of the country of origin, containing one of the treatments recognized by ISPM 15.”

Chapter III, paragraph 28, concerns inspection standards for imports into Brazil. During the inspection, attention is paid to the phytosanitary condition, conformity with the IPPC mark, the CF, or Certificate of Treatment, depending on the origin of the shipment. Packaging materials and dunnage are permitted if the ISPM 15 mark is applied in accordance with ISPM 15. This section of the Normative Instruction is a guide for inspectors in Brazil, not a legal requirement for importing countries.

For further questions about this, please contact the Netherlands Food and Consumer Product Safety Authority (NVWA) in Wageningen:
e-mail: info@nvwa.nl / website: NVWA / telephone: 0900-03 88 (this information number costs €0.20 per call, plus your usual call charges).