With the publication of Ordinance No. 7,058/2021, which establishes requirements and conditions for the replacement of imported goods that have presented technical defects after their nationalization in the country, new guidelines are introduced and the previous regulation from 1982 is reformulated, aligning Brazil with international commitments made under the Trade Facilitation Agreement of the World Trade Organization (WTO), and complying with the provisions of the Economic Freedom Law (Law No. 13,874, of December 17, 2019), by simplifying the procedures that private operators need to observe to carry out the exchange of defective goods, a situation that is increasingly common in the economy in general and, especially, in international trade.
 
The fact is that the limitations imposed by the previous regulations meant that, in many cases, the importer was forced to pay the taxes levied on the transaction again. With the new measure, if a technical defect is found that requires the replacement of the originally imported goods, the exchange of goods will be guaranteed with the taxes being charged only once.
 
The new regulation also eliminates the need to obtain import licenses for the replacement of originally defective merchandise, making the process less bureaucratic for Brazilian importers.
 
Furthermore, it establishes other ways to prove a product's defect, in addition to the traditional presentation of technical reports. In other words, the regulations clearly adapt to current times.

Article by Fabricio Norat, Lawyer, graduated in Law in Graduated in 2016 from the Catholic University of Santos/SP, specializing in Tax, Maritime and Port Law from Mackenzie Presbyterian University/SP..OAB/SP No. 404,759