The Special Customs Control Procedure – PECA, regulated by RFB IN No. 1,169/2011, is applied to all import and/or export operations of goods that are suspected of irregularities punishable by forfeiture.

The grounds for irregularity are mentioned in Article 2 of the Normative Instruction:

Article 2. The situations of irregularity mentioned in Article 1 include, among other possibilities, cases of suspicion regarding:

I – The authenticity, resulting from material or ideological falsification, of any supporting document presented, both in import and export, including with regard to the origin of the merchandise, the price paid or to be paid, received or to be received;

II – Falsification or adulteration of an essential characteristic of the merchandise;

III – Importation is prohibited and offensive to morals, good customs, and public health or order;

IV – Concealing the taxpayer, the actual seller, buyer, or person responsible for the transaction, through fraud or simulation, including the fraudulent use of a third party;

V – The actual existence of the importing or exporting establishment, or of any person involved in the commercial transaction; or

VI – False declaration of content, including in transport documents.

It should be emphasized that, as a result of the opening of PART A goods retention order is issued, and the goods must remain retained for the duration of the procedure – between 90 and 180 days. However, in the cases listed in items IV and V of article 2, release is authorized upon provision of an administrative guarantee (article 5-A of the IN).

If you have any questions, please contact our specialized team so we can assist you.