{"id":2371,"date":"2019-07-25T12:50:29","date_gmt":"2019-07-25T15:50:29","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/da-retroatrividade-do-radar\/"},"modified":"2019-07-25T12:50:29","modified_gmt":"2019-07-25T15:50:29","slug":"radar-retroactivity","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/da-retroatrividade-do-radar\/","title":{"rendered":"On the Retroactivity of RADAR"},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/radar-SITE-1.jpg\" alt=\"\" class=\"wp-image-397\"\/><\/figure><\/div>\n\n\n\n<p>The authorization of importers and exporters to perform acts in the Integrated Foreign Trade System (Sixcomex) is governed by Normative Instruction No. 1,603\/2015. In the original wording of article 20, there was a provision regarding the validity of the authorization, which would be 18 (eighteen) months.<\/p>\n\n\n\n<p>However, through the amendment introduced by Normative Instruction No. 1,893\/2019, published by the Federal Revenue Service, the validity of the authorization, both for individuals and legal entities, to carry out acts in Siscomex, is now 6 (six) months, and this validity is renewed for each foreign trade operation carried out in the system.<\/p>\n\n\n\n<p>Normative Instruction No. 1,893\/2019 was published in the Official Gazette of the Union on May 16, 2019, and came into effect 30 days after its publication.<\/p>\n\n\n\n<p>However, the Federal Revenue Service has begun applying the 6 (six) month period retroactively, that is, considering the 6 (six) months prior to the date of publication of the Normative Instruction. Therefore, if the company has not carried out any imports in the last 6 (six) months, its SISCOMEX authorization may be revoked immediately.<\/p>\n\n\n\n<p>It turns out that such <strong>The procedure adopted by the Federal Revenue Service is inconsistent with the Brazilian legal system.<\/strong>, which prohibits the requirement to fulfill obligations in relation to events that occurred before the entry into force of the normative act that established them, with the purpose of preventing the more onerous tax law from being applied to past situations. <\/p>\n\n\n\n<p>Note that under the previous normative instruction, the importer was guaranteed the validity of the authorization for a period of 18 (eighteen) months, which is why, from the entry into force of the current instruction, only future events should be covered, as a way to promote legal certainty, given that the current normative provision reduces the validity of the authorization, being less beneficial to the importer. <\/p>\n\n\n\n<p>Therefore, considering the Federal Revenue Service&#039;s retroactive application of the provisions of Normative Instruction No. 1,893\/2019, it is recommended that companies verify their current status with the Siscomex Portal, and if they have been disabled, seek a professional specializing in this matter. <\/p>\n\n\n\n<p>News commented on by&nbsp;<strong>Jacqueline Margutti, <\/strong><em>Lawyer, graduated in Law in<\/em> 2011 by Mackenzie Presbyterian University<em>. <\/em><br><em>Area of Expertise: Tax Law. Brazilian Bar Association (OAB):<\/em> 320.845.  <\/p>","protected":false},"excerpt":{"rendered":"<p>A habilita\u00e7\u00e3o de importadores e exportadores para pr\u00e1tica de atos no Sistema Integrado de Com\u00e9rcio Exterior (Sixcomex) est\u00e1 disciplinada na Instru\u00e7\u00e3o Normativa n\u00ba 1.603\/2015. Na reda\u00e7\u00e3o original do artigo 20, havia previs\u00e3o sobre a validade da habilita\u00e7\u00e3o, que seria de 18 (dezoito) meses. Contudo, atrav\u00e9s da altera\u00e7\u00e3o promovida pela Instru\u00e7\u00e3o Normativa n\u00ba 1.893\/2019, publicada pela [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2370,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[220,256,422,428,450,451,460],"class_list":["post-2371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-exportacao","tag-importacao-2","tag-radar","tag-receita-federal","tag-retroatividade","tag-retroatividade-do-radar","tag-siscomex"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da Retroatrividade do RADAR | 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\/radar-retroactivity\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Da Retroatrividade do RADAR | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"A habilita\u00e7\u00e3o de importadores e exportadores para pr\u00e1tica de atos no Sistema Integrado de Com\u00e9rcio Exterior (Sixcomex) est\u00e1 disciplinada na Instru\u00e7\u00e3o Normativa n\u00ba 1.603\/2015. Na reda\u00e7\u00e3o original do artigo 20, havia previs\u00e3o sobre a validade da habilita\u00e7\u00e3o, que seria de 18 (dezoito) meses. 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