{"id":2070,"date":"2021-01-18T15:18:54","date_gmt":"2021-01-18T18:18:54","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/governo-federal-promove-alteracoes-legislativas-do-regulamento-aduaneiro-sobre-fiscalizacao-e-tributacao-das-operacoes-de-comercio-exterior\/"},"modified":"2026-08-18T12:05:56","modified_gmt":"2026-08-18T15:05:56","slug":"the-federal-government-is-promoting-legislative-changes-to-customs-regulations-regarding-the-inspection-and-taxation-of-foreign-trade-operations","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/governo-federal-promove-alteracoes-legislativas-do-regulamento-aduaneiro-sobre-fiscalizacao-e-tributacao-das-operacoes-de-comercio-exterior\/","title":{"rendered":"The Federal Government is promoting legislative changes to the Customs Regulations regarding the inspection and taxation of foreign trade operations."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2070\" class=\"elementor elementor-2070\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c966739 e-flex e-con-boxed e-con e-parent\" data-id=\"5c966739\" 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-21abfce6 elementor-widget elementor-widget-text-editor\" data-id=\"21abfce6\" 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>On November 24, 2020, Decree No. 10,550 was published, amending some provisions of the Customs Regulations (Decree No. 6,759\/2009), regulations governing the administration of customs activities, exercising control and oversight of the taxation of operations that occur in foreign trade.<\/p><p>\u00a0<\/p><p>The main objective of updating the regulations is to adapt them to recent technological advances in foreign trade systems, modernizing and facilitating access for those stakeholders who operate daily in the international sphere.<\/p><p>\u00a0<\/p><p>The text of the new regulation stipulates, for tax purposes, that the correction procedure for the bill of lading must be carried out through a &quot;correction letter&quot; addressed by the issuer of the bill of lading to the customs authority at the place of unloading. This procedure may also be carried out electronically, in accordance with the provisions of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy.<\/p><p>\u00a0<\/p><p>On the other hand, the new decree also establishes that the customs clearance tax does not apply to national products returning to Brazil in the cases listed in Article 212, \u00a71, extending this possibility to national products.<\/p><p>\u00a0<\/p><p>Furthermore, the new Decree also stipulates that the Brazilian Federal Revenue Service, under the Minister of Economy, will determine forms of electronic or mechanical signature for commercial invoices, allowing for confirmation of the document&#039;s authorship and authenticity, including in cases of... <em>blockchain <\/em>and exemption from signature and inclusion of new elements.<\/p><p>\u00a0<\/p><p>Another important change brought about by the new decree is the expansion of the Special Customs Regime for Industrial Warehousing under computerized control (RECOF) by eliminating the minimum value of annual exports required for eligibility in the regime, which previously prevented many exporting companies from participating.<\/p><p>\u00a0<\/p><p>Furthermore, it also addresses the participants in foreign trade operations, establishing that those who meet criteria related to the security of the logistics chain or a history of compliance with customs legislation, among others, may apply for certification under the Brazilian Authorized Economic Operator Program \u2013 OEA Program.<\/p><p><br \/>Thus, the changes to the Customs Regulations promise simplified access for taxpayers, as well as greater legal certainty and competitiveness for companies operating in foreign trade.<\/p><p>\u00a0<\/p><p><em>Article by Rebeca Ayres<\/em><strong><em>,\u00a0<\/em><\/strong><em>Lawyer, graduated in Law in<\/em> <em>2017 by the Bahian Faculty of Law. <\/em>Brazilian Bar Association (OAB\/BA) No. 57,313; Brazilian Bar Association (OAB\/SC) No. 52,845-A<br \/><em>Specialist in Customs Law and Foreign Trade from the University of Vale do Itaja\u00ed-SC (Univali).<\/em><br \/><em>Member of the Customs, Maritime and Port Law Committee of the OAB\/SC (Brazilian Bar Association, Santa Catarina chapter).<\/em><br \/><em>Member of the Customs, Maritime and Port Law Committee of the OAB\/SP (Brazilian Bar Association, S\u00e3o Paulo chapter).<\/em>\u00a0<\/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>Em 24 de novembro de 2020 foi publicado o Decreto n\u00b0 10.550, alterando algumas disposi\u00e7\u00f5es do Regulamento Aduaneiro (Decreto n\u00b0 6.759\/2009), normativa que regulamenta a administra\u00e7\u00e3o das atividades aduaneiras, exercendo o controle e fiscaliza\u00e7\u00e3o da tributa\u00e7\u00e3o das opera\u00e7\u00f5es que ocorrem no com\u00e9rcio exterior. \u00a0 O maior objetivo da atualiza\u00e7\u00e3o da normativa \u00e9 a adequa\u00e7\u00e3o aos [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3327,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-2070","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>Governo Federal promove altera\u00e7\u00f5es legislativas do Regulamento Aduaneiro sobre fiscaliza\u00e7\u00e3o e tributa\u00e7\u00e3o das opera\u00e7\u00f5es de com\u00e9rcio exterior. | 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\" 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