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Brazil: Updated guidance for determining country of origin

Brazil: Guidance for determining country of origin

There is new guidance in Brazil concerning the procedures for verifying the country of origin of imports subject to preferential tariff treatment.


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Instrução Normativa RFB nº 1.864/18 was published in the official gazette at the end of 2018 and, in setting forth new rules of the tax authority (Receita Federal do Brasil—RFB) with respect to the country of origin measures, repealed an earlier regulation (IN SRF 149/02).

The new guidance generally aims to modernize and facilitate the procedures related to origin verification, in accordance with the Mercosur “regime of origin.” The guidance also aligns the rules in Brazil with other international agreements entered into both by the Mercosur trading block and Brazil.

The new guidance defines several relevant terms in an effort to address and clarify possible issues that taxpayers and importers may have. For instance, the following terms are defined:

  • Preferential tariff treatment
  • Proof of origin
  • Declaration of origin
  • Certificate of compliance with the Mercosur regime of origin
  • Certificate of compliance with the common tariff policy

Among other innovations under the new guidance are the following:

  • Regarding a possible proof of origin, an origin declaration may be presented for purposes of tariff preferences if provided for in the relevant trade agreement.
  • The rules are not limited solely to the verification of origin of goods imported from Mercosur member countries, but also may apply with respect to goods imported under existing trade agreements or trade agreements currently being negotiated.
  • ompetence to verify the origin of the merchandise is delegated to RFB units having jurisdiction over the importer's parent company.
  • Self-regulation (via import declarations) may be allowed for the importer, buyer or consignee, subject to certain conditions, and before the RFB initiates a procedure regarding the proof of origin.

Read a March 2019 report (Portuguese) prepared by the KPMG member firm in Brazil

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