{"id":1945,"date":"2026-05-25T10:03:42","date_gmt":"2026-05-25T13:03:42","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/?p=1945"},"modified":"2026-08-18T11:06:09","modified_gmt":"2026-08-18T14:06:09","slug":"new-regulation-from-the-federal-revenue-service-and-the-indispensable-role-of-the-customs-broker","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/nova-in-da-receita-federal-e-o-papel-indispensavel-do-despachante-aduaneiro\/","title":{"rendered":"New IN from the Federal Revenue Service and the indispensable role of the customs broker."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1945\" class=\"elementor elementor-1945\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7655c51b e-flex e-con-boxed e-con e-parent\" data-id=\"7655c51b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28837ba0 elementor-widget elementor-widget-text-editor\" data-id=\"28837ba0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Brazilian Federal Revenue Service Normative Instruction No. 2,292\/2025 was presented as an instrument for modernizing foreign trade, with advances in digitalization, compliance, and streamlining procedures. However, the amendment that redefines the representative as a &quot;natural or legal person&quot; shifts the debate to a sensitive point: the limits of their role in customs clearance and the customs broker&#039;s function.<\/p><p>\u00a0<\/p><p>A customs broker is not merely an intermediary. They are a qualified professional whose role is crucial to the success of operations. They ensure the correct interpretation of legislation, tariff classification, compliance with administrative requirements, and the technical management of customs clearance before customs authorities.<\/p><p>\u00a0<\/p><p>In practice, their role separates a regular operation from a significant liability. Errors in customs clearance can result in goods being held, fines, forfeiture, and other penalties. The customs broker, therefore, not only adds efficiency but also mitigates risks and ensures compliance.<\/p><p>\u00a0<\/p><p>This prominence is not accidental. The profession is regulated by higher-level norms, which structured customs representation as a technical activity of a highly personal nature, carried out by a qualified individual. At this point, the innovation introduced by RFB Instruction No. 2,292\/2025 raises legal questions. By admitting the participation of legal entities as representatives, the sub-legal norm seems to encroach upon a matter already governed by the Customs Regulations, which links the exercise of the function to the customs broker.<\/p><p>\u00a0<\/p><p>Public administration is subject to the principle of strict legality. Normative instructions have a regulatory function and cannot innovate in the legal order or create situations not foreseen by law or decree.<\/p><p>\u00a0<\/p><p>By broadening the concept of representation, the regulation challenges this limit. It is a matter of preserving the coherence of the regulatory system and the legal certainty of operations. Modernizing foreign trade is necessary, but it cannot do without qualified technical expertise.<\/p><p>\u00a0<\/p><p>In this scenario, the customs broker remains a central figure, ensuring that operations occur within legal parameters. In foreign trade, efficiency without technique is risk. And it is precisely this technique that the customs broker provides.<\/p><p>\u00a0<\/p><p>Dr. Andrea Aquino<\/p><p>President of the Maritime, Port, Airport and Customs Law Commission of the OAB\/CE (Brazilian Bar Association, Cear\u00e1 chapter).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.292\/2025 foi apresentada como instrumento de moderniza\u00e7\u00e3o do com\u00e9rcio exterior, com avan\u00e7os em digitaliza\u00e7\u00e3o, compliance e racionaliza\u00e7\u00e3o de procedimentos. Ainda assim, a altera\u00e7\u00e3o que redefine o representante como \u201cpessoa f\u00edsica ou jur\u00eddica\u201d desloca o debate para um ponto sens\u00edvel: os limites da atua\u00e7\u00e3o no despacho aduaneiro e o papel do [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1945","post","type-post","status-publish","format-standard","hentry","category-artigos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova IN da Receita Federal e o papel indispens\u00e1vel do despachante aduaneiro | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/new-regulation-from-the-federal-revenue-service-and-the-indispensable-role-of-the-customs-broker\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova IN da Receita Federal e o papel indispens\u00e1vel do despachante aduaneiro | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.292\/2025 foi apresentada como instrumento de moderniza\u00e7\u00e3o do com\u00e9rcio exterior, com avan\u00e7os em digitaliza\u00e7\u00e3o, compliance e racionaliza\u00e7\u00e3o de procedimentos. 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