{"id":1965,"date":"2022-07-15T14:34:37","date_gmt":"2022-07-15T17:34:37","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/instrucao-normativa-rfb-no-2-090-2022-2\/"},"modified":"2026-08-18T11:14:29","modified_gmt":"2026-08-18T14:14:29","slug":"rfb-normative-instruction-no-2090-2022","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/instrucao-normativa-rfb-no-2-090-2022-2\/","title":{"rendered":"Normative Instruction RFB No. 2,090\/2022."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1965\" class=\"elementor elementor-1965\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac098c2 e-flex e-con-boxed e-con e-parent\" data-id=\"5ac098c2\" 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-17bef06 elementor-widget elementor-widget-text-editor\" data-id=\"17bef06\" 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\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Com efeito, muitas vezes determinadas importa\u00e7\u00f5es realizadas acabam sendo parametrizadas para o Canal Cinza de confer\u00eancia aduaneira, por suspeita de subfaturamento<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">No subfaturamento o importador declara \u00e0 autoridade aduaneira, com base em documento falso, que determinada mercadoria foi adquirida para fins de importa\u00e7\u00e3o por um valor bem inferior \u00e0quele efetivamente praticado, com a inten\u00e7\u00e3o\/dolo de diminuir a base de c\u00e1lculo dos tributos incidentes na opera\u00e7\u00e3o de importa\u00e7\u00e3o (dolo de fraudar), fato este que violaria a livre concorr\u00eancia e o controle aduaneiro e cambial das opera\u00e7\u00f5es pela Aduana.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">In cases of proven under-invoicing, the Brazilian Supreme Court (STF), through the judgment of RE 1090591, the leading case of Topic 1042, has ruled that it is constitutional to condition the customs clearance of imported goods on the payment of differences determined by arbitration of the prices of the goods carried out by the Tax Authority. The problem in this case is the way in which the Tax Authority proceeds with the arbitration of prices, since it frequently does so in disregard of the sequence foreseen by the GATT Agreement, which would invalidate the administrative procedure in which the aforementioned arbitration occurred.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">In this text, I will present two new developments that I consider among the most important for the conduct of commercial activities by importers of goods penalized for under-invoicing of imported goods. These are:<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">1) Normative Instruction RFB No. 2,090\/2022 includes a specific chapter detailing the methods for determining customs value. In this regard, it describes the provisions related to the transaction value method, which is the most widely applied, systematizing it as follows:<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">a) Conditions for Using the Transaction Value Method;<\/span><\/em><\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">b) The Price Actually Paid or to be Paid;<\/span><\/em><\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">c) Adjustments to the Transaction Value;<\/span><\/em><\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">d)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Da Impossibilidade de Utiliza\u00e7\u00e3o do M\u00e9todo do Valor de Transa\u00e7\u00e3o. Uma vez sendo imposs\u00edvel a utiliza\u00e7\u00e3o do m\u00e9todo de valora\u00e7\u00e3o, a IN elenca os chamados M\u00e9todos<\/span><\/em><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"> Substitutivos de Valora\u00e7\u00e3o, sendo o primeiro deles a j\u00e1 conhecida, mas infelizmente nem sempre aplicada, ordem sequencial estabelecida no AVA\/GATT.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">2) Verification of the accuracy of the declared customs value will be carried out after the goods have been cleared through customs;<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Even though, unfortunately, the Brazilian Federal Revenue Service (RFB) and the Judiciary continue to move in the opposite direction, the legislative system had already embraced the idea that a simple price discrepancy was no longer considered evidence of fraud sufficient to send goods to the Gray Channel for customs clearance.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">In effect, IN No. 1,986\/20, in addition to revoking IN No. 1,169\/11, amended IN No. 680\/06 to include Article 41-A, creating a customs inspection subsystem aimed at investigating evidence of fraud, called the Customs Fraud Prevention Inspection Procedure (FCF). In this sense, IN No. 1,986\/20 altered the wording of item VI of Article 21 of IN No. 680\/06, eliminating the referral of the Import Declaration (DI) to the Gray Channel for customs clearance when the discrepancy only concerned the declared price of the imported goods.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">The only possible interpretation of the legislative change made by IN No. 1,986\/20 would be that a simple price discrepancy would no longer be considered evidence of fraud to be investigated in the Customs Fraud Prevention Inspection Procedure, so that goods could not be retained solely on the basis of an alleged price discrepancy.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">However, even with this rule in place, the Federal Revenue Service often subjects certain imports, where there has supposedly been a price discrepancy, to the Customs Fraud Prevention Inspection Procedure (FCF), improperly retaining the goods and requiring prompt legal action to obtain the right to customs clearance from the Judiciary.\u00a0<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Brazilian Federal Revenue Service Normative Instruction No. 2,090\/2022 consolidated the impossibility of retaining goods in case of price discrepancies, determining in this sense that &quot;the verification of the adequacy of the declared customs value to the rules and provisions established in the legislation will be carried out after the release of the goods \u2013 customs clearance, during the period intended for the verification of regularity and conclusion of the dispatch, provided for in article 54 of Decree-Law No. 37, of November 18, 1966.&quot;\u201c<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Assim, a verifica\u00e7\u00e3o da regularidade do Valor Aduaneiro declarado ter\u00e1 de recair na chamada \u201cRevis\u00e3o Aduaneira\u201d, e n\u00e3o mais no Procedimento de Fiscaliza\u00e7\u00e3o de Combate \u00e0s Fraudes Aduaneiras (FCF), afastando, destarte, a reten\u00e7\u00e3o das mercadorias em caso de suspeita de subfaturamento<\/span><\/em><\/p>\n<p class=\"has-small-font-size\">\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">As inova\u00e7\u00f5es trazidas pela Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.090\/2022 s\u00e3o muito recentes e nos resta aguardar como se posicionar\u00e3o RFB e Judici\u00e1rio em rela\u00e7\u00e3o a elas. Mas acreditamos que as disposi\u00e7\u00f5es supramencionadas poder\u00e3o amparar ainda mais o importador que, imbu\u00eddo de boa-f\u00e9, teve indevidamente retidas suas mercadorias em raz\u00e3o do subfaturamento<\/span><\/em><\/p>\n<p class=\"has-small-font-size\">\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Article by Renato Palaia, Lawyer, graduated in Law in 2002 from Paulista University\/SP, specializing in Business and Customs Law.<\/span><\/em><i><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"><br \/><em><span style=\"font-family: 'Arial',sans-serif;\">OAB\/SP No. 222.378<\/span><\/em><\/span><\/i><\/p>\n<\/figure>\n\n<p class=\"has-small-font-size\">\u00a0<\/p>\n\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>Com efeito, muitas vezes determinadas importa\u00e7\u00f5es realizadas acabam sendo parametrizadas para o Canal Cinza de confer\u00eancia aduaneira, por suspeita de subfaturamento \u00a0 No subfaturamento o importador declara \u00e0 autoridade aduaneira, com base em documento falso, que determinada mercadoria foi adquirida para fins de importa\u00e7\u00e3o por um valor bem inferior \u00e0quele efetivamente praticado, com a inten\u00e7\u00e3o\/dolo [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3011,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1965","post","type-post","status-publish","format-standard","has-post-thumbnail","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>Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.090\/2022. | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, 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