The document summarizes changes to international operations and customs regimes in Brazil due to the COVID-19 pandemic. Procedures will be carried out with extended deadlines and more flexibility from the Federal Revenue Department. Requests for special customs regimes can now be formalized digitally to avoid travel. Deadlines for temporary admission, export, and ATA booklets are suspended until September 30th. Checks of goods in the Manaus Free Trade Zone can now be done without physical inspection. The Temporary Exit Statement can now be digitized. The list of products subject to zero import tax under the Simplified Taxation Regime was expanded until September 30th to facilitate access to medical supplies.

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11 de maio de 2020
International operations – COVID-19
With the publication of Normative Instruction 1.947/2020 and Ordinance
194/2020, some operations related to the domestic and foreign markets were
changed and encouraged due to the pandemic:
• Temporary admission and export;
• Extinction of special customs regime including for Manaus Free Trade Zone;
• Simplified Taxation Regime and expansion of items with zero rate on imports
and the
• Temporary Exit Statement.
With the publication of Normative Instruction RFB nº 1.947/2020, on a
temporary basis, procedures will be carried out with specific deadlines for
formalizing for application and for extinction of the special customs regimes
and those applied in special areas during the state of public health emergency.
of international importance due to coronavirus disease.
The new rule seeks to make the requirements normally performed by the
Federal Revenue Department more flexible due to the logistical difficulties
caused by the pandemic.
Until September 30, 2020, interested parties will be able to formalize requests
for application and extinction of special customs regimes through the Digital
Service Dossier, avoiding the on-site travel to the Federal Revenue service
units. The deadlines for returning goods with authorized temporary departure
were also suspended until the same date.
The normative instruction also suspends until September 30th the deadlines for
the practice of procedural acts related to the temporary admission and
exportation regimes of goods transported under the protection of Carnê ATA.
Carnê ATA is a document issued by world customs that simplifies the transit of
imported or temporarily exported goods, but its issuance has been impaired in
several countries due to the pandemic. The beneficiaries of the special regimes
will have to present a valid ATA booklet for the goods until October 30, 2020.
Manaus Free Zone
The standard also deals with the checking of goods, including vehicles,
benefiting from the special tax regime applied to the Manaus Free Trade Zone
and Free Trade Areas.
The physical checking of these goods may be dispensed with when other means
make it possible for customs inspection to properly identify the good and ensure
that it is within the corresponding area encouraged.

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11 de maio de 2020
Temporary Exit Statement
Another novelty brought by the normative instruction is the possibility of
digitizing the Temporary Exit Statement (DST) and its annexation to the digital
dossier of formalized attendance for this purpose, which makes the order,
concession and control more efficient.
Simplified Taxation Regime - Expansion of the list of items that will have
Import Tax rates zeroed until September 30
In order to facilitate the fight against the Covid-19 pandemic, the Ministry of
Economy expanded the list of products sent by postal order or by international
air order that will have the Import Tax rates zeroed until September 30, 2020.
With the publication of Ordinance 194/20, the medical and hospital products
provided for in it and imported by the Simplified Taxation Regime now have the
same treatment as the goods dispatched through the traditional Import
Declarations.
These products are subject to the application of the Simplified Taxation Regime
(RTS), which normally provides for the application of the 60% rate on imported
goods, limited to the value of US $ 10,000.
The imports to which the RTS is applied are not subject to the collection (they
are exempt) of the taxes levied on import operations, namely, Tax on
Industrialized Products (IPI), PIS/PASEP and COFINS levied on import.
Imports made through the RTS may be taxed by the State Tax on the circulation
of Goods and Services (VAT-ICMS), according to the rate of each unit of the
federation. Check together with the Department of Finance the VAT rate
applied by your state to imports under this type of taxation.
The initial list of products sent by post or international air order that had their
taxation zeroed was established by Ministerial Order No. 158/2020, however,
to facilitate consultation and handling by taxpayers and operators, the list was
consolidated in new Ordinance.
See the full Normative Instruction:
http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anota
do&idAto=109157
See the complete list with items subject to zero rate:
http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anota
do&idAto=109132
Renato Barbosa Silva – Tax Specialist, Accountant and Consultant - PKF Brazil
Auditors, TAX Compliance, Advisory and BPO (outsourcing) – ex-BIG4.
LinkedIn: https://www.linkedin.com/in/renato-barbosa-492aab31/