The Special Customs Warehousing Regime and import operations

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According to the content of Note Coana/Copad/Dicom 179/2017 , issued in response to Official Letter 17/2015 of the Brazilian Foreign Trade Association (Abece), the Special Customs Warehousing Regime is compatible with import operations by order and on account and third-party orders made by trading companies , leaving query solutions 362-SRRF09/Disit and 74-SRRF07/Disit to be superseded.


Coana clarified that in Decree-Law 1,455/76, in the Customs Regulation (Decree 6,759/2009) and in Normative Instruction SRF 241 of 2002 there is no express prohibition on importing commercial companies, called trading companies , acting as beneficiaries of the customs warehouse. in custom import operations and on behalf of third parties.

Until then, the Federal Revenue considered B2B Lead that the regime was incompatible with import operations by order and for the account and order of third parties based on consultation solutions 362 – SRRF09/Disit and 74 – SRRF07/Disit for the following reasons:

a) necessary indetermination of the form of extinction of the Special Regime;

b) imports with or without exchange rate coverage depend on a complementary standard (Disit09); It is

c) dispatch for consumption must be immediate in imports made by order and for the account and order of third parties (Disit07).

When refuting these arguments, Coana stated that:

a) the indeterminacy of the form of extinction of the customs warehouse is not sufficient to conclude that there is permission or not to use the regime in operations for the account and order of third parties and that, if the Federal Revenue aimed at the inadmissibility of imports with exchange rate coverage in the warehouse customs, would have included the prohibition expressly in paragraph 2 of article 17 of IN SRF 241/2002;



b) article 407 of the Customs Regulation is self-applicable, that is, imports with or without exchange rate coverage do not require additional standardization and that Consultation Solution 362 – SRRF09/Disit was published before IN RFB 1.090/2010, which allows admission of goods with exchange coverage into the Customs Warehousing Regime; It is

c) the method of extinction is not pre-determined, as per article 38 of IN SRF 241/2002, so that the reasoning used in Consultation Solution 74 – SRRF07/Disit is not sufficient to create a prohibition not provided for in legislation or in standards, as well as the premise of the regime is the storage of merchandise for a certain time, and not its immediate extinction.