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Legislation library · Foreign trade and customs

Foreign trade and customs law: the rules, their status and the source

39 rules on import and export: what each one covers, when the tax arises, how clearance works, which regimes suspend tax and where the official source is.

Handling in SAP is covered in Foreign trade and DUIMP in SAP, SAP and Single Portal and GUEPARDO Global Trade.

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Index

Where to start, depending on your role

Tax, IT, management and audit read these rules from different angles.

01Tax and accounting

When each tax arises on import and export, and which article supports each point.

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02IT and SAP

In SAP, each operation needs to keep the declaration, the dates, the regime, the deadline and the link to the invoice.

Go to section

03Management and decisions

The Duimp schedule, the 180-day proof of export and the 2026 and 2027 transition, with no calculation of amounts.

Go to section

04Audit and control

The status of each rule, regime deadlines and the link to the official text.

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Direct links
Direct links:tax and timingcalendartimelineimportclearance and Duimpregimesforeign exchangeIBS and CBSexportDFSpro's role
Highlights

What is worth watching now

Six points with a date or deadline, from the Duimp schedule to the 2026 and 2027 transition.

01/01/2027

End of PIS-Import

Arts. 1 to 20 of Law 10.865 are repealed from 01/01/2027, and CBS applies to the taxable events of that year. See the entry

2026

CBS at 0.9%, offset

IBS and CBS payments in 2026 are offset against federal contributions, and whoever meets the ancillary obligations is excused from paying. See the entry

Duimp

Dynamic schedule

The Duimp rollout and the DI phase-out follow a Portal page, updated on 27/02/2026, and Siscomex News. See the entry

180 days

Proof of export

Without proof within 180 days of the invoice, the export is treated as a paid operation and IBS and CBS are required. See the entry

LC 224

II and IPI in scope

The cut in benefits reaches the Import Tax and the IPI, with the standard system for the II set at the Common External Tariff. See the entry

DI cancelled

When the Duimp is mandatory

Registering a DI where the Duimp is mandatory leads the tax authority to cancel the DI. See the entry

Tax and timing

Which tax, at what moment

The grid shows, for each operation, the tax, the moment it arises and the article that supports it.

OperationTaxMoment or conditionBasis
Import of goodsImport Tax (II)Entry into the customs territory; calculated on the date the declaration is registered, in clearance for consumptionRA, arts. 72 and 73; DL 37, arts. 1 and 23
Import of goodsICMSCustoms clearance, or delivery before clearanceLC 87, art. 12, IX and § 3
Import of goods or services, until 2026PIS-Import and Cofins-ImportTaxable event under Law 10.865 until 31/12/2026; arts. 1 to 20 repealed on 01/01/2027LC 214, arts. 408, § 1 and 542, XXIII
2026CBS at 0.9%, offsetTaxable events during 2026LC 214, arts. 346 and 348
Import of physical goodsIBS and CBSRelease of the goods in clearance for consumptionLC 214, art. 67, I
Import of services or intangible goodsIBS and CBSMoment of supply under art. 10LC 214, art. 64, § 5, I
Export of goods and servicesIBS and CBS: immunityProof within 180 days of the invoice; without proof, treated as a paid operationLC 214, arts. 8, 79 and 81-A
ExportICMS: no incidenceOperations and services destined abroadLC 87, art. 3, II
Special regimesIBS and CBS: suspensionWhile the goods are in the regimeLC 214, arts. 84 to 93
Drawback suspensionII, IPI, PIS, Cofins, import contributions and AFRMM: suspensionOne-year term, extendable onceJoint Ordinance 76/2022, arts. 4 and 11
Declaration registrationSiscomex usage feeDue on registration of the import declarationRA, art. 306
How they link

How the rules link together

From the law to the declaration, from the declaration to the tax, and from the tax to IBS and CBS.

The decree-law and the regulation give the base

Decree-Law 37/1966 sets the taxable event and clearance, and the 2009 Customs Regulation details incidence, customs value, regimes and penalties. Receita and Secex rules complete the procedure.

The declaration connects the tax to the document

The registration date of the declaration sets the taxable event of the import tax and the exchange rate. ICMS depends on clearance, and IBS and CBS on the release of the goods.

DI, Duimp and DU-E coexist by schedule

The DI remains in clearance where the Duimp is not yet mandatory. The DU-E governs export clearance and requires the exporter's NF-e.

Regimes suspend, the deadline charges

Transit, temporary admission, drawback, bonded warehouse and Recof suspend the tax for a period. If the period ends without the planned destination, the tax returns with surcharges.

Import and export change in 2026 and 2027

Import contributions apply until 2026, offset CBS applies in 2026 and full IBS and CBS apply afterwards, with export immunity and proof within 180 days.

Exchange closes the operation

Law 14.286 allows payment in foreign currency in foreign trade contracts and keeps the foreign exchange market regime, with reporting to the Central Bank.

Calendar

Deadlines and dates that matter in foreign trade

Regime deadlines come from the Customs Regulation and the ordinances. LC 214 is the source of the 2026 and 2027 dates.

Registration

Taxable event of the II

On import for consumption, the tax is calculated on the date the declaration is registered (RA, art. 73, I).

Clearance

ICMS

ICMS arises on clearance, and delivery of the goods depends on proof of payment (LC 87, art. 12, IX and § 2).

1 year

General deadline

Suspensive regimes: up to one year, extendable to five years in total (RA, art. 307).

1 + 1 year

Drawback suspension

One year, extendable once for an equal period, and up to five years for long-cycle capital goods (Joint Ordinance 76/2022, art. 11).

180 days

Export

Without proof within 180 days of the invoice, IBS and CBS are required (LC 214, art. 81-A, § 1) and the exporter answers for the suspension (art. 82, § 5).

3 and 5 years

Repetro

Three years to give the goods a destination and five years for the suspension to become a zero rate (LC 214, art. 93, §§ 2 and 3).

31/12/2026

Last day of the contributions

Taxable events of the import contributions up to this date (LC 214, art. 408, § 1).

01/01/2027

Repeals

Repeal of arts. 1 to 20 of Law 10.865 and of item II of § 1 of art. 12 of Law 11.945 (LC 214, art. 542).

Timeline

From 1966 to 2027, date by date

From the 1966 decree-law to the 2027 repeals.

DateWhat changedRule
18/11/1966Decree-Law on the import tax and the reorganization of customs servicesDecree-Law 37/1966
25/09/1992Decree that creates SiscomexDecree 660/1992
02/10/2006Instruction governing import customs clearanceIN SRF 680/2006
05/02/2009Customs RegulationDecree 6.759/2009
04/06/2009Law with drawback suspension in art. 12Law 11.945/2009
14/12/2015Temporary admission and temporary exportIN RFB 1.600/2015
21/03/2017Export clearance by DU-EIN RFB 1.702/2017
29/12/2021New framework for the Brazilian foreign exchange marketLaw 14.286/2021
09/09/2022Drawback suspension and exemption in a joint actJoint Ordinance 76/2022
29/12/2022Recof with the System and Sped modalitiesIN RFB 2.126/2022
02/03/2023Provisions on CamexDecree 11.428/2023
19/09/2024Duimp and schedule of mandatory useCoana Ordinance 165/2024
16/01/2025Creates IBS and CBS, with rules for import and exportLC 214/2025
26/12/2025Cuts federal incentives and benefits, including those of the II and the IPILC 224/2025
01/01/2026Start of CBS at 0.9%, offsetLC 214, art. 346
27/02/2026Latest update of the Duimp schedule on the PortalSiscomex Portal
01/01/2027Repeal of provisions of Law 10.865 and Law 11.945LC 214, art. 542
Library

The rules, by topic

39 rules in eight groups, from the 1966 decree-law to the 2027 transition.

In forcerule in force, with no caveat
With caveathas a deadline, depends on a complementary act, a schedule or the reading of another rule
Supersededanother rule took its place

Legal basis and import tax6 rules

The 1966 decree-law, the Customs Regulation, customs value, the conversion exchange rate and the Siscomex fee.

With caveat

Decree-Law 37/1966, arts. 1, 23 and 44: incidence, taxable event and declaration

What it covers
The Import Tax applies to foreign goods and its taxable event is their entry into the national territory (art. 1). For incidence, domestic or nationalized goods that are exported and return to the country are also treated as foreign, unless they were sent on consignment and not sold within the period, returned for repair or replacement due to a technical defect, or came back because of a change in the other country's import system, war, calamity or another factor beyond the exporter's control. For goods cleared for consumption, the taxable event is the date the declaration is registered (art. 23). All goods coming from abroad, for consumption or another regime, go through customs clearance based on a declaration (art. 44). The sole paragraph of art. 44 says that the information given in the import declaration is an acknowledgment of debt and a valid and sufficient instrument to demand the tax, and the credit is thereby established.
Status
In force. The sole paragraph of art. 44 was added by LC 214/2025, and the consolidated text on Planalto marks when it takes effect in its own note, which has to be read in the rule itself.
Watch point in SAP
The registration date of the declaration sets the taxable event and the exchange rate. The import document in SAP needs to keep that date and the identification of the declaration, because that is how the foreign currency amount becomes an amount in reais.

Specialty: foreign trade in SAP

Planalto: Decree-Law 37/1966
With caveat

Customs Regulation (Decree 6.759/2009), arts. 1 to 3: what it covers and customs jurisdiction

What it covers
The decree regulates the administration of customs activities and the inspection, control and taxation of foreign trade operations (art. 1). The customs territory covers the whole national territory (art. 2). The jurisdiction of customs services covers the whole customs territory and is split into the primary zone, made up of the areas marked off by the authority in ports, airports and bonded border points, and the secondary zone, which is the rest, including territorial waters and airspace (art. 3). The text covers control of vehicles, the import tax, the export tax, the IPI and import contributions, the Siscomex fee, customs regimes, clearance, penalties and the tax process.
Status
In force. The Planalto compilation records changes up to Decree 11.090/2022. The text of the regulation does not mention the Duimp or the DU-E, which come from Receita Federal rules, described in the clearance group.
Watch point in SAP
Each foreign trade document needs to say in which facility the goods are and under which regime, because jurisdiction and regime change the tax treatment and the deadline.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)
In force

Customs Regulation, arts. 69 to 73 and 212 to 213: incidence and taxable event on import and export

What it covers
The import tax applies to foreign goods, including traveler baggage and goods sent as a gift, sample or free of charge (art. 69). Art. 71 lists what is left out: goods that arrive by clear shipping error and are redirected or returned, replacement of defective goods identical in quantity and value, and goods subject to forfeiture, among other cases. The taxable event is the entry of foreign goods into the customs territory (art. 72).For calculation, the taxable event occurs on the date the import declaration is registered for goods cleared for consumption and, in cases such as international postal shipments outside the ordinary import regime, on the day the credit is posted (art. 73). On the way out, the export tax applies to domestic or nationalized goods destined abroad (art. 212), with the taxable event at exit from the customs territory and, for calculation, on the date of the export registration in Siscomex (art. 213).
Status
In force. Which goods are subject to the export tax is decided by Camex, within the specific legislation (art. 212, § 2).
Watch point in SAP
The system needs to tell import for consumption from import under a special regime, because the date of the taxable event changes. Return and replacement cases also need the link to the original document.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)
In force

Customs Regulation, arts. 76 and 77: customs value

What it covers
All goods submitted to import clearance are subject to customs value control, which consists of checking whether the declared value follows the rules of the Customs Valuation Agreement (art. 76). Art. 77 says what is part of the customs value, whichever valuation method is used: the cost of transporting the goods to the port, airport or bonded border point of entry; the loading, unloading and handling costs tied to that transport until arrival at the place; and the cost of insurance for these operations. Decree 11.090/2022 changed the wording so that costs incurred in the national territory that are shown separately from the transport cost are excluded. The text cites the Valuation Agreement (Decree 1.355/1994) and the Mercosur Application Rule incorporated by Decree 6.870/2009.
Status
In force. The valuation methods themselves are in the Customs Valuation Agreement, cited by the regulation, and are not reproduced here.
Watch point in SAP
Freight, insurance and expenses up to the place of entry need to be kept apart from the price of the goods, with the currency of each. Without that breakdown, the customs value cannot be proved nor the base of other taxes recalculated.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)
In force

Customs Regulation, arts. 97 and 98: exchange rate and unidentified goods

What it covers
Amounts in foreign currency are converted into reais at the exchange rate in force on the date the taxable event is considered to have occurred, and the Finance Minister may change how that rate is set (art. 97). When the imported goods cannot be identified, because of loss or consumption and generic descriptions in the available documents, rates of fifty percent are applied for the import tax calculation and fifty percent for the IPI (art. 98). In that case, the import tax base is set as the average of the values per kilogram of all goods imported on a definitive basis, by the same mode of transport, in the declarations of the previous half-year, with international transport and insurance, plus two standard deviations.
Status
In force. LC 214 uses the same exchange rate as the import tax for IBS and CBS (art. 70), with no later adjustment for exchange variation.
Watch point in SAP
The exchange rate used in the calculation needs to be stored in the document, together with the date that set it. Later exchange variation is a financial posting and does not change the base already set.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)
With caveat

Customs Regulation, art. 306: Siscomex usage fee

What it covers
The Siscomex usage fee is administered by the Receita Federal and due on registration of the import declaration, per declaration and per addition, with a limit set by the Receita (art. 306). The amounts may be adjusted by act of the Finance Minister, following changes in the system's costs and investments (§ 1), and the import tax rules apply to its collection (§ 2). Coana Ordinance 165/2024 requires confirmation of payment of the taxes and the fee for Duimp registration to take effect (art. 5, IV). LC 214 includes the fee in the IBS and CBS base on import (art. 69, III). The list of Receita acts on the Siscomex Portal names ME Ordinance 4.131/2021 as the one that changes the fee amounts.
Status
The amounts written in the text of the regulation are not the ones in force, because a later act changed them. So the amount is not reproduced here: the number to apply comes from the ordinance in force.
Watch point in SAP
The fee is its own component of the import cost and of the IBS and CBS base. The system needs to store the amount charged per declaration and per addition, not a percentage.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Siscomex Portal: Receita Federal acts

Other taxes on import3 rules

ICMS on clearance, domestic taxes on imported goods and the import contributions.

With caveat

LC 87/1996, arts. 3, II and 12, IX: ICMS on clearance and non-incidence on export

What it covers
The taxable event of ICMS on import occurs at customs clearance of the goods or assets imported from abroad (art. 12, IX, as worded by LC 114/2002). After clearance, delivery of the goods by the custodian depends on authorization from the responsible body, which is only given with proof of payment of the tax due in customs clearance, unless otherwise provided (§ 2). If delivery occurs before clearance, the taxable event is the moment of delivery, and the authority requires proof of payment (§ 3). On the way out, the tax does not apply to operations and services that send goods abroad, including primary products and semi-processed manufactured goods, or services (art. 3, II).
Status
In force. The rules of each state, the agreements and the benefit acts are on the ICMS legislation page. On the Duimp, ICMS is settled through the centralized payment module of the Single Portal, under Coana Ordinance 165/2024 (art. 11).
Watch point in SAP
ICMS on import arises at clearance, not at registration of the declaration. The system needs to store the clearance date and the proof of payment or exemption, because delivery of the goods depends on it.

ICMS and agreements legislation Tax calculation in SAP

Planalto: LC 87/1996 (Kandir Law)Coana Ordinance 165/2024, text in the DOU
With caveat

Customs Regulation, art. 93, and LC 224/2025, art. 4: domestic taxes and benefits on the II and the IPI

What it covers
Imported goods, including those at a zero import tax rate, are subject to domestic taxes, under their respective laws (RA, art. 93). LC 224 cuts federal incentives and benefits and includes, in § 1 of art. 4, those of the Import Tax (item IV) and the IPI (item V), besides PIS, Cofins and the two import contributions. For the import tax, the standard taxation system is the application of the Common External Tariff rates or the rates changed under art. 153, § 1, of the Constitution (§ 3, V). For exemption and zero rate, 10% of the standard system rate applies (§ 4, I). § 8 excludes the cut for constitutional immunities and for the benefits of the Manaus Free Trade Zone and the free trade areas, among others. The law does not mention drawback by name.
Status
In force. The law states that its effects are set by Decree 12.808/2025, which has to be read to know the date for each tax. Whether to use a specific benefit is for the client to decide.
Watch point in SAP
Each import benefit needs to be registered with the rule that created it, the tax it reaches and the period. Without that, you cannot separate what is now charged extra from what stays as it was.

Tax credit recovery in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Planalto: LC 224/2025
With caveat

Law 10.865/2004 and LC 214/2025: PIS-Import and Cofins-Import until 2026

What it covers
The contributions on the import of goods and services follow Law 10.865/2004, detailed on the PIS and Cofins page. LC 214 repeals, from 1 January 2027, arts. 1 to 20 of that law, among other provisions (art. 542, XXIII). If the same situation is a taxable event of the import contributions until 31 December 2026 and of CBS afterwards, CBS is not required and the contributions are (art. 408, § 1, text of LC 227/2026). LC 224 describes the standard system for these contributions: 2.1% PIS-Import and 9.65% Cofins-Import on the import of goods, and 1.65% and 7.6% on services (art. 4, § 3, IV).
Status
In force until the repeal on 01/01/2027. The provisions of Law 10.865 outside the list in art. 542 are not repealed by it, and the text of the law must be read case by case.
Watch point in SAP
In 2026, the same import may involve the import contributions and, in parallel, the 0.9% offsettable CBS. The document needs to keep each component in a separate field.

PIS and Cofins legislation Tax reform legislation

Planalto: LC 214/2025Planalto: LC 224/2025

Exchange and foreign currency contracts2 rules

The law that reorganizes the foreign exchange market and allows foreign currency in foreign trade contracts.

In force

Law 14.286/2021, arts. 1 to 5: the Brazilian foreign exchange market

What it covers
The law covers the Brazilian foreign exchange market, Brazilian capital abroad, foreign capital in the country and reporting to the Central Bank (art. 1). Operations in the exchange market may be carried out freely, with no value limit, subject to the law, the guidelines of the National Monetary Council and the Central Bank regulation, and the exchange rate is freely agreed between authorized institutions and between them and their clients (art. 2). Only institutions authorized by the Central Bank may carry out exchange operations (art. 3). The institution answers for identifying and qualifying its clients and for ensuring the lawful processing of operations (art. 4). The Central Bank regulates the market and supervises the institutions (art. 5).
Status
In force, one year after the official publication of 30/12/2021, as art. 29 states. The Central Bank regulation, which has the operational details, is a separate rule.
Watch point in SAP
The exchange closing and the payment abroad need to point to the contract and the declaration they refer to. Exchange settlement is a financial event, linked to the foreign trade document but separate from it.

Specialty: foreign trade in SAP

Planalto: Law 14.286/2021
In force

Law 14.286/2021, arts. 12, 13 and 26: foreign currency, offsetting and export proceeds

What it covers
Stipulating payment in foreign currency for obligations enforceable in the national territory is allowed, among other situations, in contracts and instruments of foreign trade in goods and services, their financing and their guarantees, in obligations where the creditor or debtor is a non-resident, in the purchase and sale of foreign currency and in indirect export (art. 13). Art. 12 authorizes private offsetting of credits or amounts between residents and non-residents in the cases set by the Central Bank regulation, which may require information about it. Art. 26 gives new wording to art. 1 of Law 11.371/2006 and keeps optional the holding abroad of foreign currency proceeds received from Brazilian exports of goods and services.
Status
In force. Breaches of the duty to report are punished by the Central Bank, and the detailed conditions are in its regulation.
Watch point in SAP
Foreign currency contracts and private offsetting need their own master data in SAP, with the counterparty, the currency and the legal basis for the stipulation. Without that, the accounting for the open balance loses its proof.

Specialty: foreign trade in SAP

Planalto: Law 14.286/2021

Customs clearance: DI, Duimp and DU-E6 rules

Import and export clearance, the Single Import Declaration and the Single Export Declaration, with the schedule of use.

In force

Customs Regulation, arts. 542 to 551 and 580 to 589: import and export clearance

What it covers
Import clearance is the procedure in which the accuracy of the data declared by the importer is checked against the goods, the documents and the specific legislation (art. 542). All goods coming from abroad, imported on a definitive basis or not, taxed or not, must go through clearance based on a declaration filed with the customs unit that controls the cargo (art. 543). The import declaration is the base document and must show the identification of the importer and the identification, classification, customs value and origin of the goods (art. 551). On the way out, all goods destined abroad, including re-exported ones, are subject to export clearance (art. 581), whose base document is the export declaration (art. 586). The export registration brings together the commercial, financial, exchange and tax information of the operation (art. 584).
Status
In force. How to file the declaration is set by the Receita, which may establish different types of declaration depending on the nature of the clearance (arts. 551 and 586).
Watch point in SAP
Classification, value, origin, importer and exporter need to be in the SAP document with the same structure the declaration requires. A difference between the two is what causes rectification and fines.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)
With caveat

IN SRF 680/2006: import customs clearance and art. 70-A on the Duimp

What it covers
The normative instruction governs import customs clearance, based on an import declaration. Art. 70-A, added by IN RFB 1.833/2018, gives Coana three tasks: to set the Duimp implementation schedule, to establish the operations and procedures for Duimp registration and to define the contingency procedure if the Single Portal is technically unavailable. Coana Ordinance 165/2024 cites this article as its basis. IN RFB 2.104/2022 amends IN 680, IN SRF 611/2006 (simplified declaration on import and export) and IN RFB 1.702/2017 (DU-E). IN RFB 1.861/2018 covers import on behalf of a third party and by order.
Status
In force in the Receita's multi-version lookup, with a long history of changes. The operational content of the DI and the Duimp is in the acts cited and must be read in each one.
Watch point in SAP
The same import operation can be processed by DI or by Duimp, depending on the schedule. SAP needs to treat the declaration type as an attribute of the document and keep the number, the date and the inspection channel.

Specialty: Single Portal and SAP

Receita Federal: IN SRF 680/2006Siscomex Portal: Receita Federal acts
With caveat

Coana Ordinance 165/2024, arts. 1 to 6: who registers the Duimp and when

What it covers
The ordinance covers the operations and procedures of import clearance by Single Import Declaration. Whoever imports must be an individual or a company enabled in foreign trade other than the limited modality (art. 2), and import on behalf of or by order of a third party can be processed by Duimp under the conditions of §§ 1 and 2. Registration can be made in advance, before the cargo reaches the final destination of the bill of lading (art. 3).Art. 4 lists the situations: cargo carried by water or air and manifested in the Single Portal's cargo control module, or goods already in the country, with administrative treatment without consent, with a license by LPCO or with inspection by the consenting body on the Portal. Registering the Duimp starts clearance, and the registration is only valid if the registration is in good standing, the cargo is linked, there is no blocking irregularity and payment of taxes and the Siscomex fee is confirmed (art. 5), by electronic Darf with automatic debit from a registered account (art. 6).
Status
Ordinance of 19/09/2024, in force since publication in the DOU, which repealed Coana Ordinance 77/2018 (art. 17). Later acts and the Portal schedule may have adjusted its use, and the Sole Annex is described in the next entry.
Watch point in SAP
Payment by automatic debit requires an account registered in the centralized payment module. SAP needs to record the account, the date and the payment confirmation that released the registration, not only the amount.

Specialty: Single Portal and SAP Specialty: foreign trade in SAP

Coana Ordinance 165/2024, text in the DOU
With caveat

Coana Ordinance 165/2024, arts. 7 to 16 and Sole Annex: channels, rectification and mandatory use

What it covers
After registration, the Duimp goes through customs risk management, which assigns a channel: green, yellow, red or gray. In parallel there are channels of the consenting bodies (green, yellow and red), and a single channel applies, the broader of the two (art. 7). Documents are attached digitally to the Single Portal after registration, with an exemption in the green channel (art. 8). Rectification is made by the importer on the Portal and, after clearance, with payment of the taxes assessed by automatic debit (arts. 13 and 14). Cancellation requires a reasoned request (art. 15). Art. 16 makes Duimp registration mandatory for the operations in the Sole Annex, on its schedule. Registering a DI where the Duimp is mandatory leads the tax authority to cancel the DI (§ 2), and schedule adjustments may be issued by Siscomex News (§ 3).
Status
The Sole Annex sets out the schedule from October 2024 to December 2025 by mode of transport (sea, air, land), consent and legal basis, such as Recof, Repetro, temporary admission, auto parts, drawback, full payment and the Manaus Free Trade Zone. The schedule in force today is on the Portal's schedule page.
Watch point in SAP
The inspection channel sets whether documents are required and the release deadline. The system needs to store the channel, the requirements and the release date, because storage cost and delivery depend on them.

Specialty: Single Portal and SAP

Coana Ordinance 165/2024, text in the DOU
With caveat

Single Portal: Duimp rollout and DI phase-out schedule

What it covers
The Schedule page of the Single Foreign Trade Portal Program, published on 01/10/2025 and updated on 27/02/2026, brings together three documents: the Duimp rollout schedule, the DI phase-out schedule and the schedule of the state Finance Secretariats (SEFAZ). The Portal also has a DI phase-out simulator and a page on the attributes required in the New Import Process. Coana Ordinance 165/2024 provides that schedule adjustments may be issued by Siscomex News (art. 16, § 3), so the most recent source is the Portal, not the ordinance.
Status
Dynamic. The schedule changes by act of the Portal, with no new ordinance. Before deciding to migrate any flow, open the page and check the update date.
Watch point in SAP
The schedule by mode of transport, legal basis and consenting body decides on which date each flow stops using the DI. The SAP project needs to start from this grid, flow by flow, not from a single date.

Specialty: Single Portal and SAP

Siscomex Portal: Duimp and DI scheduleSiscomex Portal: Single Portal Program
In force

IN RFB 1.702/2017 and Joint Ordinance RFB/Secex 349/2017: Single Export Declaration

What it covers
Export customs clearance can be processed based on the Single Export Declaration, drawn up through the Single Portal on the Siscomex Portal (art. 1). The instruction defines declarant, home clearance, exporter, own export, export by express or postal operator, export on behalf of a third party, consortium export, and the cargo identifiers RUC and MRUC (art. 2). The exporter chooses between own export, export by an express or postal operator, or export on behalf of a third party (art. 11). In an export on behalf of a third party, the declarant is the contracted company, enabled to act in Siscomex, and the DU-E must be supported by the electronic invoice issued by the exporter (art. 13). Joint Ordinance 349/2017 covers the DUE in a joint act of the Receita and Secex.
Status
In force in the Receita's multi-version lookup, published in the DOU of 23/03/2017 and amended, among others, by IN RFB 2.104/2022. The details of each type of export are in the text of the instruction.
Watch point in SAP
The DU-E is supported by the exporter's NF-e, so SAP needs to link the tax document to the declaration, with the invoice key and the DU-E number. Proof of export depends on this link.

NF-e and other documents legislation Specialty: foreign trade in SAP

Receita Federal: IN RFB 1.702/2017Receita Federal: Joint Ordinance RFB/Secex 349/2017

Special customs regimes6 rules

Transit, temporary admission, drawback, bonded warehouse and Recof.

In force

Customs Regulation, arts. 315 to 319: customs transit regime

What it covers
The special customs transit regime allows goods to be carried, under customs control, from one point to another of the customs territory, with suspension of tax payment (art. 315). The regime lasts from the place of origin to the destination, from clearance for transit at the origin unit until the transit is completed at the destination unit (art. 316). The modalities in art. 318 include carrying goods from abroad from the unloading point to the point where another clearance takes place, carrying domestic goods cleared for export from the place of origin to the destination, and passing transit. Art. 319 requires a simplified procedure for, among others, carrying spare and repair materials for foreign vehicles and the accompanied baggage of a traveler in transit.
Status
In force. The Receita lists IN SRF 248/2002 as the rule governing the application of the regime. For IBS and CBS, LC 214 suspends payment while the goods are in transit (art. 84).
Watch point in SAP
Goods in transit are not yet cleared. Inventory needs to tell what is in transit, with the term and deadline, from what has already been nationalized, so that the suspended tax is not forgotten.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Siscomex Portal: Receita Federal acts
With caveat

Customs Regulation, arts. 307 and 354 to 373, and IN RFB 1.600/2015: temporary admission

What it covers
The temporary admission regime with full suspension allows importing goods that must stay in the country for a set period (art. 354). Granting it requires import on a temporary basis, without exchange cover and with the goods fit for their purpose (art. 358), and the authority sets the period, counted from clearance (art. 360). The general rule for suspensive regimes is up to one year, extendable for a period not exceeding five years in total (art. 307).Goods admitted for economic use pay taxes in proportion to the time they stay, at one percent for each month in the period (art. 373, § 2). IN RFB 1.600/2015 regulates five regimes: temporary admission with full suspension, temporary admission for economic use, temporary admission for inward processing, temporary export and temporary export for outward processing. Under full suspension, the II, the IPI, PIS and Cofins on import, the Cide-Combustíveis and the AFRMM are suspended (art. 2).
Status
In force in the Receita's multi-version lookup, with changes up to IN RFB 2.175/2024. The goods that accept the regime are listed in a Receita normative act or in international agreements (RA, art. 355).
Watch point in SAP
The temporary admission period needs to be kept in the asset record, with an alert before expiry, because a request to extend after the end date is not considered and brings a fine (RA, art. 361, § 1). The liability term also needs to stay linked to the asset.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Receita Federal: IN RFB 1.600/2015
With caveat

Law 11.945/2009, art. 12, and Customs Regulation, art. 383: drawback and its modalities

What it covers
Buying on the domestic market or importing, combined or not, goods for use or consumption in manufacturing a product to be exported may occur with suspension of the Import Tax, the IPI, PIS and Cofins and PIS-Import and Cofins-Import (Law 11.945, art. 12). The suspension also covers goods for repair, creation, cultivation or extraction of a product to be exported, and purchases by an intermediary company in the export chain (§ 1). Only a company enabled by Secex can operate with suspension (§ 2). The Customs Regulation says drawback is an export incentive and describes three modalities: suspension, exemption, with exemption from the II and a cut to zero of the other taxes on import of goods equivalent to those used in the exported product, and refund (art. 383). DL 37 provides for all three in art. 78.
Status
In force, with a caveat. The consolidated text of Law 11.945 notes that LC 214 affects item II of § 1 of art. 12, and art. 542 of LC 214 removes that item from the legal order on 01/01/2027. Refund, according to the Siscomex Portal, is in practice extinct.
Watch point in SAP
Drawback requires control by concession act: each imported or purchased input needs to be linked to the exported product and to the act. Without that link by item, compliance cannot be proved and collection of the suspended taxes cannot be avoided.

Specialty: foreign trade in SAP

Planalto: Law 11.945/2009Planalto: Decree 6.759/2009 (Customs Regulation)Planalto: Decree-Law 37/1966
With caveat

Joint Ordinance Secint/RFB 76/2022 and Siscomex Portal: drawback concession and control

What it covers
The ordinance governs the granting, management and control of drawback suspension and exemption. Secex grants the regime and checks compliance with the export commitment (art. 2), and the Receita carries out customs and tax control, assesses taxes and fines and inspects at any time, even if Secex considered the closing regular (art. 3).The suspension covers II, IPI, PIS, Cofins, PIS-Import, Cofins-Import and AFRMM, applies to imports by Simples taxpayers and does not apply to goods bought on the domestic market by a Simples taxpayer (art. 4). There is no similarity test (art. 8). Import can be on behalf of a third party, and import by order is prohibited (art. 9). The term is up to one year, extendable only once for an equal period, and up to five years for long-cycle capital goods (art. 11). The Portal describes the three modalities and says suspension is the most used.
Status
In force, as changed by Joint Ordinance Secex/RFB 3/2025, of 25/07/2025. The drawback page on the Portal was updated on 25/08/2026 and has the modalities, systems and manuals.
Watch point in SAP
The term of the concession act and the running account of import and export balances need to be tracked by item. If the term ends without export, collection of the suspended taxes reopens, with surcharges.

Specialty: foreign trade in SAP Specialty: Single Portal and SAP

Receita rules: drawback, Joint Ordinance 76/2022Siscomex Portal: Drawback
In force

Customs Regulation, arts. 404 to 411: bonded warehouse on import and export

What it covers
The bonded warehouse on import allows storing foreign goods in a bonded area for public use, with suspension of federal taxes and import contributions (art. 404). The regime also covers foreign goods staying at a fair, congress, show or similar event in a private area bonded for that purpose, and in mixed private-use port facilities (art. 405). The goods may stay up to one year, extendable for a period that, in total, does not exceed two years, counted from the admission clearance, and in special situations there may be a further extension, up to three years (art. 408). The bonded warehouse on export allows storing goods destined for export, under the common regime and the extraordinary regime (arts. 410 and 411).
Status
In force. The Receita lists IN SRF 241/2002 as the rule governing the bonded warehouse on import and export. LC 214 suspends IBS and CBS while the goods are in the warehouse regime (art. 85).
Watch point in SAP
Warehoused goods need their own storage location in inventory, with admission date and deadline. The buyer of warehoused goods is a taxpayer on import under LC 214 (art. 72, II), so leaving the warehouse also creates an obligation.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Siscomex Portal: Receita Federal acts
With caveat

Customs Regulation, art. 420, and IN RFB 2.126/2022: Recof

What it covers
The Recof, an industrial bonded warehouse under computerized customs control, allows a company to import, with or without exchange cover and with suspension of taxes, goods that, once manufactured, are destined for export (RA, art. 420). IN RFB 2.126/2022 has as modalities Recof System, with control by a computerized system integrated with the company's systems, and Recof Sped, with control by digital bookkeeping (art. 1). In the wording now in force of art. 2, the regime allows importing or buying on the domestic market, with suspension, goods that, after manufacturing, go to export or to the domestic market. Manufacturing is limited to assembly, transformation, processing, packaging or repackaging and renewal or reconditioning (§ 1). Import on behalf of a third party is allowed, and import by order is prohibited (§ 6).
Status
In force in the Receita's multi-version lookup, changed by INs RFB 2.131/2023, 2.225/2024 and 2.276/2025. LC 214 treats the Recof as an inward processing regime (art. 90, § 6).
Watch point in SAP
The Recof only works if SAP inventory control is reliable by item, batch and manufacturing step. Computerized control is part of the obligation, and its failure affects the regime.

Specialty: foreign trade in SAP Specialty: Single Portal and SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Receita Federal: IN RFB 2.126/2022

Other regimes, Repetro and clearance support4 rules

Temporary export, Repetro, duty-free shop, baggage, shipments, enabling and attributes.

In force

Customs Regulation, arts. 449 to 451: temporary export for outward processing

What it covers
The regime allows domestic or nationalized goods to leave the country for a set time to undergo, abroad, transformation, processing, finishing or assembly and later re-import as the resulting product, with payment of taxes on the added value (art. 449). It also applies to leaving for repair, mending or restoration (§ 1), and the Finance Minister may allow other manufacturing operations (§ 2). The period for re-import takes into account the duration of the operation and of transport (art. 451). For IBS and CBS, LC 214 requires the tax on return to be calculated on the difference between the tax on the resulting product and what would apply to the goods sent, if imported, or on the value of the goods and services of the repair (art. 92).
Status
In force. IN RFB 1.600/2015 also regulates the regime, and LC 214 provides that the regulation may establish other operations (art. 92, sole paragraph).
Watch point in SAP
What left and what comes back need to be compared: the value of the goods sent, of the resulting product and of the repair services. SAP needs to store all three, because the tax base is the difference.

Specialty: foreign trade in SAP

Planalto: Decree 6.759/2009 (Customs Regulation)Receita Federal: IN RFB 1.600/2015Planalto: LC 214/2025
With caveat

Repetro: IN RFB 1.600/2015, Coana Ordinance 165/2024 and LC 214, art. 93

What it covers
IN RFB 1.600/2015 covers the Repetro, the special customs regime for export and import of goods for oil and natural gas exploration and production, and refers to Repetro-Sped under a specific rule. The text cites IN RFB 1.781/2017 as the milestone of the new rule and has transition rules for requests made before it. The Sole Annex of Coana Ordinance 165/2024 lists the Repetro among the legal bases of the mandatory Duimp use schedule. LC 214 provides six modalities of IBS and CBS suspension tied to the Repetro: temporary, temporary LNG, permanent, manufacturing, domestic and bonded warehouse (art. 93).
Status
In force, with a caveat. The specific Repetro-Sped rule and the LC 214 regulation, which sets the lists of goods, are their own acts and need to be read for each project. The LC 214 suspensions apply to taxable events up to 31/12/2040.
Watch point in SAP
The Repetro-Sped requires its own bookkeeping of entry, exit and return of the goods. The asset record in SAP needs to hold the modality, the term and the date the suspension turns into a zero rate.

Specialty: foreign trade in SAP

Receita Federal: IN RFB 1.600/2015Coana Ordinance 165/2024, text in the DOUPlanalto: LC 214/2025
With caveat

Duty-free shop, traveler goods and international shipments: INs RFB 2.075/2022, 1.059/2010 and 1.737/2017

What it covers
The list of Receita acts on the Siscomex Portal identifies IN RFB 2.075/2022 as the one governing the special duty-free shop customs regime, with MF Ordinance 112/2008 for shops in bonded ports and airports. IN RFB 1.059/2010 covers customs control procedures and the tax treatment of traveler goods, and IN RFB 1.737/2017 covers the tax treatment and customs control of international shipments. Coana Ordinance 81/2017 covers express shipment clearance and the enabling of express carriers. For IBS and CBS, LC 214 exempts the baggage of travelers and crew and shipments between individuals without a digital platform, when exempt from the import tax (art. 94), and suspends the tax in duty-free shops (art. 87).
Status
In force according to the official list on the Portal. The text of each act, with its limits and conditions, must be read at the source.
Watch point in SAP
This flow is retail and shipments. A company that sells abroad by platform or by express shipment needs to treat each shipment as its own operation, with the taxation regime that applies.

Specialty: foreign trade in SAP

Siscomex Portal: Receita Federal actsPlanalto: LC 214/2025
With caveat

Camex, Secex and enabling: Decree 11.428/2023, Gecex Resolution 480/2023 and Receita acts

What it covers
The Foreign Trade Chamber formulates, adopts, implements and coordinates policies and activities for foreign trade in goods and services, foreign direct investment, Brazilian investment abroad and export financing (Decree 11.428/2023, art. 1). Gecex Resolution 480/2023 approves the Camex internal rules. The Siscomex Portal lists the resolutions and ordinances of the bodies, among them those of Secex, which grants drawback. The Receita lists IN RFB 1.984/2020 and Coana Ordinance 72/2020 on enabling declarants and their representatives, and Coana Ordinance 81/2022, replaced in its annex by Coana Ordinance 95/2022, on goods attributes beyond the NCM that must be given in the import declaration.
Status
In force. The list of Secex ordinances on the Portal runs to September 2026, and the Camex one has recent resolutions. Both change often and must be checked at the source before each operation.
Watch point in SAP
The importer's enabling and the attributes required by NCM are master data. The SAP material master needs to hold NCM, attributes and administrative treatment, because the Duimp asks for this information at item level.

Specialty: Single Portal and SAP Specialty: foreign trade in SAP

Planalto: Decree 11.428/2023 (Camex)Federal Official Gazette (DOU): Gecex Resolution 480/2023Siscomex Portal: Camex acts

IBS and CBS on import (LC 214)6 rules

Scope, timing, base, who pays, payment, credit and the 2026 and 2027 transition.

With caveat

LC 214/2025, arts. 63 and 64: IBS and CBS on the import of goods and services

What it covers
The import of goods or services from abroad is within the scope of IBS and CBS, whether the importer is an individual, a company or an entity without legal personality, whether or not in the regular regime, and for any purpose (art. 63). The import of a service or intangible good, including rights, is the supply by a resident or domiciliary abroad whose consumption occurs in the country (art. 64).Under LC 227/2026, consumption in the country is the supply whose place of operation is in the country, in the cases of items II to IX of art. 11, or where the buyer or recipient resides in the country, in the other cases (§ 1). A service performed in the country, one related to real or movable property located in the country and one on movable property that goes abroad and comes back after the service are also imports (§ 2). The buyer is the taxpayer, the supplier abroad is jointly liable and digital platforms answer for imports made through them (§ 5).
Status
Text in force, with parts of art. 64 changed by LC 227/2026. For physical goods, the specific rules are in the next entries.
Watch point in SAP
Service and license contracts with a supplier abroad need to store the place of performance, the place of consumption and the buyer's domicile. These data decide whether there is an import and what the place of operation is.

Tax reform legislation

Planalto: LC 214/2025Planalto: LC 227/2026
With caveat

LC 214/2025, arts. 65 to 68: taxable event, timing and place on import of physical goods

What it covers
The taxable event of the import of physical goods is the entry of goods of foreign origin into the national territory, and goods that appear as imported and whose loss is established are presumed to have entered, except luggage and postal shipments (art. 65). Art. 66 lists cases that are not a taxable event, such as the return of goods sent on consignment and not sold, goods returned for a defect, goods that arrive by shipping error and are redirected, goods that suffered forfeiture before release and goods under the temporary export regime.The taxable event occurs on release of the goods submitted to clearance for consumption and on release of goods in temporary admission for economic use, and on posting of the credit in cases of baggage, loss and goods without a declaration (art. 67). The place of import is that of delivery to the final recipient, the domicile of the buyer of warehoused goods or the place of loss (art. 68).
Status
In force, with effects according to the transition schedule. Clearance for consumption is the clearance that goods imported on a definitive basis go through (art. 67, § 1).
Watch point in SAP
The release date, not the registration date, is the reference for IBS and CBS. The import document needs to keep both dates, because the classic federal tax and IBS and CBS start from different moments.

Tax reform legislation

Planalto: LC 214/2025
With caveat

LC 214/2025, arts. 69 to 71: base and rate on import of physical goods

What it covers
The IBS and CBS base on import of physical goods is the customs value plus the Import Tax, the Selective Tax, the Siscomex fee, the AFRMM, the Cide-Combustíveis, anti-dumping and countervailing duties, safeguard measures and any other taxes, fees, contributions or duties charged up to the release of the goods (art. 69). The IPI, ICMS and ISS are not part of the base (§ 2). Amounts in foreign currency are converted at the rate used to calculate the import tax, with no later adjustment for exchange variation (art. 70). The rates are the same as those applied on buying the good in the country, subject to specific regimes, and LC 227/2026 makes an exception for § 6 of art. 126 (art. 71). The state, district and municipal IBS rate uses the place of import as the destination (§ 1).
Status
In force. If the good cannot be identified because of loss or consumption and the description is generic, the standard destination rates apply (art. 71, § 2).
Watch point in SAP
The base is the sum of components: customs value, import tax, fee, AFRMM, trade defense duties and others. The system needs to store each component in its own field, because the base changes if one of them changes.

Tax reform legislation

Planalto: LC 214/2025Planalto: LC 227/2026
With caveat

LC 214/2025, arts. 72 to 75: who pays IBS and CBS on import

What it covers
The taxpayer is the importer, whoever brings goods of foreign origin into the national territory, and the buyer of warehoused goods (art. 72). When the import is on behalf of a third party, the buyer abroad is the one who brings in the goods (sole paragraph). Art. 73 lists those liable in substitution: the carrier, for loss up to unloading, the custodian, for loss after unloading, the beneficiary of a special regime who did not bring in the goods and the beneficiary who causes a breach of a suspensive regime for manufacturing. LC 227/2026 excludes carrier and custodian liability in cases of fortuitous event or force majeure. Art. 74 lists jointly liable parties, such as whoever registers in their own name a declaration for goods bought by another person and the predetermined orderer. The taxpayers must register (art. 75).
Status
Art. 73 has new text given by LC 227/2026. The regulation governs registration.
Watch point in SAP
In import on behalf of a third party and by order, each party's role changes the taxpayer. The operation record needs to say who is importer, buyer and orderer, because who pays and who takes the credit depend on it.

Tax reform legislation

Planalto: LC 214/2025Planalto: LC 227/2026
With caveat

LC 214/2025, arts. 76 to 78: payment and credit on import

What it covers
The IBS and CBS due on the import of physical goods are paid by the time the goods submitted to clearance for consumption are delivered, even if before release (art. 76). Paying early at registration is optional, and the difference is charged on the date of the taxable event, with no late-payment surcharges (§§ 1 and 2). The regulation may allow later payment for companies certified in the AEO Program (OEA) and, under LC 227/2026, for goods in international shipments under the simplified taxation regime (§ 3). Payment is a condition for delivery of the goods (§ 4) and the tax is extinguished only by payment (§ 5). Differences in bulk goods from breakage, decrease or increase are not charged up to the limit in the regulation (art. 77). Whoever is in the regular regime may take credit for the amount actually paid, under arts. 47 to 56 (art. 78).
Status
§ 3 of art. 76 was changed by LC 227/2026. The details of payment and early payment depend on a regulation.
Watch point in SAP
Early payment at registration and the difference at the taxable event require two postings. Credit only arises from the amount actually paid, so SAP needs to link the credit to the proof of payment.

Tax credit recovery in SAP Tax reform legislation

Planalto: LC 214/2025Planalto: LC 227/2026
With caveat

LC 214/2025, arts. 346, 348, 408 and 542: the import transition in 2026 and 2027

What it covers
For taxable events in 2026, CBS stays at 0.9% (art. 346). Payment for the period offsets the contributions in arts. 195, I, b and IV, and 239 of the Constitution (art. 348, I), and whoever has no debts to offset may offset against another federal tax or ask for a refund within 60 days (item II). Art. 348, § 1 excuses from payment whoever meets the ancillary obligations. When the same situation is a taxable event of the import contributions until 31/12/2026 and of CBS afterwards, CBS is not required and the contributions are (art. 408, § 1, text of LC 227/2026). Art. 542 repeals, from 01/01/2027, provisions of Law 10.865 and Law 11.945, among others.
Status
In force. LC 227/2026 changed the dates in art. 408 from 2025 and 2026 to 2026 and 2027. Art. 544 sets the start of effects by group of articles, and the regulation completes what the law leaves for later.
Watch point in SAP
A 2026 import has a rule under which the taxes offset each other and a rule under which the December 2026 taxable event keeps the old contributions. The project needs a cut-off date by taxable event, not by issue date.

Tax reform legislation PIS and Cofins legislation

Planalto: LC 214/2025Planalto: LC 227/2026

IBS and CBS on export and in regimes (LC 214)6 rules

Immunity, proof of export, export trading company, special regimes, Repetro, shipments and export zones.

With caveat

LC 214/2025, arts. 8, 79 to 81-A: immunity and proof of export

What it covers
Exports of goods and services are immune from IBS and CBS (art. 8), and the exporter keeps the right to take and use credits on purchases, subject to the bans in arts. 49 and 51 (art. 79). Export of a service or intangible good is the supply to a resident or domiciliary abroad with consumption abroad (art. 80), and LC 227/2026 defines consumption abroad by the place of the operation or by the residence of the buyer and the recipient.The following count as export, among others: customs clearance, storage, transport, handling and cargo agency services tied directly and exclusively to the export of goods. Immunity also applies to exports without physical exit in the cases of art. 81. Export will be proved by the registration of the competent body or by the documentation under customs law (art. 81-A), and after 180 days from issuing the tax document without proof, it is treated as a paid operation and IBS and CBS are required with surcharges (§ 1).
Status
In force, with art. 81-A added by LC 227/2026. The regulation may extend the 180-day term (§ 2). Whoever does not carry out the export of the goods in art. 80, § 1, II, pays the tax with interest and late fine (§ 4).
Watch point in SAP
The 180-day term runs from the issue of the invoice. SAP needs to hold, for each export invoice, the issue date, the term and the proof status, with an alert before expiry.

NF-e and other documents legislation Tax reform legislation

Planalto: LC 214/2025Planalto: LC 227/2026
With caveat

LC 214/2025, arts. 82 and 83: export trading company and specific export purpose

What it covers
Payment of IBS and CBS may be suspended on the supply of physical goods for the specific purpose of export to an export trading company that is certified in the AEO Program (OEA), has equity of at least the greater of BRL 1,000,000.00 and the amount of the suspended taxes, has opted for the DTE, keeps digital accounting records and is in good tax standing (art. 82). Enabling is done in a joint act of the IBS Steering Committee and the RFB (§ 1).The suspension becomes a zero rate on actual export (§ 4), and the exporter answers for payment if 180 days pass without export, if it redirects the goods to the domestic market, if it manufactures them or if there is destruction, loss, theft or robbery (§ 5). § 11 extends the suspension to unprocessed farm products for an exporting industry, with exports above 30% of gross revenue in the three prior years, as worded by LC 235/2026. Art. 83 covers cancellation of the enabling.
Status
In force. The amount of BRL 1,000,000.00 is updated by the IPCA in a joint act (§ 8), and the consolidated text notes the change by LC 235/2026 in § 11. The regulation sets the requirements of the procedure.
Watch point in SAP
The specific export purpose requires direct shipment to boarding or a bonded area, on behalf of the export company, with no other commercial or industrial operation in between. SAP needs to record this route of the goods.

Tax reform legislation

Planalto: LC 214/2025
With caveat

LC 214/2025, arts. 84 to 92 and 98-A to 98-B: special customs regimes

What it covers
IBS and CBS on import have payment suspended while the goods are in transit (art. 84), in the warehouse regime (art. 85), in a duty-free shop (art. 87), in temporary stay or temporary exit (art. 88) and in a processing regime (art. 90). The certified bonded warehouse is outside the suspension and the goods are considered exported (art. 86). In temporary admission for economic use the suspension is partial, and the tax is paid in proportion to time, at 0.033% per day of the period (art. 89, § 1).For drawback suspension, the regulation sets the requirements, and goods that are not used in the exported product or are used contrary to the concession act become subject to payment (art. 90, §§ 3 to 5). Drawback exemption and refund do not apply to IBS and CBS (art. 91). Art. 98-B converts the suspension into a zero rate if the good is destroyed under customs control.
Status
In force, with the wording of LC 227/2026 in provisions of art. 89 and in arts. 98-A and 98-B. Oil and natural gas goods have their own rule until 31/12/2040 (art. 89, § 3).
Watch point in SAP
Drawback exemption and refund do not exist for IBS and CBS, but continue for the old federal taxes during the transition. SAP needs to handle both regimes in parallel, each with its own concession act and control.

Tax reform legislation

Planalto: LC 214/2025Planalto: LC 227/2026
With caveat

LC 214/2025, art. 93: Repetro and suspension of IBS and CBS

What it covers
Subject to customs law, IBS and CBS are suspended in six operations tied to the exploration, development and production of oil, natural gas and other hydrocarbons: temporary import of goods on the regulation's list (Repetro-Temporário), goods for LNG (GNL-Temporário), import of goods on the permanent stay list (Repetro-Permanente), import or purchase of inputs used in the final product supplied to a company that uses it for these activities (Repetro-Manufacturing), purchase of that final product (Repetro-Nacional) and goods for conversion or construction contracted by a company abroad (Repetro-Entreposto). The Repetro-Permanente suspension becomes a zero rate five years after registration of the declaration (§ 2), and a beneficiary that does not give the planned destination within three years pays the tax with fine and interest (§ 3).
Status
In force. The suspensions apply to taxable events up to 31/12/2040 (§ 8). Coastal and support vessels are outside the Repetro-Permanente suspension (§ 1).
Watch point in SAP
Each Repetro good needs a record with modality, declaration registration date, destination and the three-year and five-year terms. Without date control, you do not know when the suspension became a zero rate or when it became due.

Specialty: foreign trade in SAP

Planalto: LC 214/2025
With caveat

LC 214/2025, arts. 94 to 98: baggage, international shipments and aircraft fuel

What it covers
Baggage of travelers and crew and international shipments exempt from the import tax, between individuals and without a digital platform in between, are exempt from IBS and CBS on import (art. 94). In a shipment under the simplified taxation regime, the supplier of the goods, even if resident abroad, is jointly liable and must register in the regular regime (art. 95). The digital platform, even if domiciled abroad, answers for the tax on shipments made through it (art. 96), and the recipient of the shipment is jointly liable if the supplier is not registered or the tax was not paid (art. 97). Supplying fuel or lubricant to an aircraft in international traffic bound abroad is treated as export, only when refueling takes place in a bonded primary zone or a bonded organized port (art. 98).
Status
In force. The shipment exemption depends on it being exempt from the import tax, and the simplified taxation regime is defined by customs law.
Watch point in SAP
Whoever sells by international shipment needs to know whether the supplier is registered and whether the platform paid. The order or sale needs to keep the channel, the platform and the taxation regime applied.

Tax reform legislation

Planalto: LC 214/2025
With caveat

LC 214/2025, arts. 99 to 101: export processing zones

What it covers
Imports and domestic purchases of machines, devices, instruments and equipment by a company authorized to operate in an export processing zone are made with suspension of IBS and CBS, for goods, new or used, needed for the activity and added to fixed assets (art. 99). The suspension becomes a zero rate if, within two years of the taxable event, there is no use contrary to the rules and no resale (§ 4). Art. 100 extends the suspension to raw materials, intermediate products and packaging materials used entirely in the final product to be exported, and converts it into a zero rate on export of the final product or of the service intended exclusively for abroad (§ 2). Manufactured products may be sold on the domestic market if the company pays the suspended tax, with late fine and Selic interest, and the normal tax on the sale (art. 101).
Status
In force. § 3 of art. 100 treats electricity from renewable sources used by companies in an export processing zone (ZPE) as raw material.
Watch point in SAP
The ZPE inventory has controlled origin and destination. Each input needs to link to the exported product and to the date of the taxable event, to prove the conversion into a zero rate or to calculate what is due on a domestic sale.

Specialty: foreign trade in SAP

Planalto: LC 214/2025
Who does what

Limit of our role: what stays with the client

DFSpro does

  • Designs and configures how SAP stores the declaration, dates, regime, deadline and link to the invoice.
  • Proves the behavior: document, declaration, tax and deadline reconciled by operation, with evidence.
  • Shows where each point comes from and where the source stops.

Stays with the client

  • Deciding the customs regime, the benefit to use, the classification and the position on the base.
  • Validating the reading of the rules with the customs broker, legal and the accountant.
  • Deciding on fines, rectification, refund or offsetting.

The tax position is the client's decision.

To go deeper

Where each point is handled in SAP

Each topic in this library, linked to the matching SAP service.

Foreign trade

Import, export, DI, Duimp and regimes in SAP.

Foreign trade and DUIMP in SAPClearance rules

Single Portal

Integration with Siscomex, limit and credential.

SAP and Single PortalSchedule

GUEPARDO Global Trade

Foreign trade in SAP with GUEPARDO.

GUEPARDO Global TradeSpecial regimes

Calculation and credits

Tax calculation and credit recovery.

Tax calculation in SAPCredit recovery

ICMS and PIS and Cofins

Agreements, benefits and the import contributions.

ICMS legislationPIS and Cofins legislation

Consumption reform

The arrival of IBS and CBS and the exit of the contributions.

Tax reform legislationIBS and CBS on import

In practice

How to take the rule to your SAP, in three steps

Step 01

Confirm the source

Open the official link in the entry and confirm the text in force.

→
Step 02

Turn it into a test

Turn the watch point into a check: declaration date, regime, deadline and link to the invoice per operation.

→
Step 03

Record the decision

The regime and the interpretation belong to the client, with the customs broker. Note which source backed the decision, when and who decided.

Official sources

Official sources with links

Texts of laws, decrees, instructions, ordinances and official Portal pages.

Planalto

Receita Federal

Federal Official Gazette (DOU)

Siscomex Portal

Frequently asked questions

Common questions about foreign trade rules

01Which rule is the base of Brazilian foreign trade?+

Decree-Law 37/1966 and the Customs Regulation, Decree 6.759/2009. The first sets the taxable event of the import tax and clearance, and the second details incidence, customs value, special regimes and penalties. The Receita and Secex complete it with instructions and ordinances.

02What is the taxable event of the import tax?+

It is the entry of foreign goods into the customs territory (RA, art. 72). For calculation, it is considered to occur on the date the import declaration is registered, for goods cleared for consumption (art. 73, I). The exchange rate is that of the same date (art. 97).

03What is the Duimp and what happens to the DI?+

The Duimp is the Single Import Declaration, regulated by Coana Ordinance 165/2024. Where it is mandatory under the schedule, registering a DI leads the tax authority to cancel the DI (art. 16, § 2). The current schedule is on the Single Portal page.

04Where is the Duimp usage schedule?+

On the Single Foreign Trade Portal, on the Schedule page, which brings together the Duimp rollout, the DI phase-out and the schedule of the state Finance Secretariats. The page was updated on 27/02/2026. Adjustments may also be issued by Siscomex News, under the ordinance.

05How does the DU-E work on export?+

IN RFB 1.702/2017 allows export clearance to be processed by DU-E, drawn up on the Single Portal. In an export on behalf of a third party, the DU-E is supported by the electronic invoice issued by the exporter (art. 13). The cargo is identified by RUC.

06When does ICMS arise on import?+

At customs clearance (LC 87, art. 12, IX). Delivery of the goods depends on proof of payment of the tax due in clearance, unless otherwise provided (§ 2). State rules, agreements and benefits are in the ICMS legislation.

07What is drawback and what are its modalities?+

It is a customs regime that suspends or exempts taxes on inputs used in an exported product. The Customs Regulation describes suspension, exemption and refund (art. 383). According to the Siscomex Portal, refund is in practice extinct, and suspension is the most used. Secex grants it and the Receita controls it.

08What is the term of drawback suspension?+

Up to one year, extendable only once for an equal period, counted from approval of the concession act. For long-cycle capital goods, up to five years (Joint Ordinance 76/2022, art. 11). A term that ends without export reopens collection of the suspended taxes.

09Is import subject to IBS and CBS?+

Yes. LC 214 applies IBS and CBS to the import of goods and services (art. 63). For physical goods, the taxable event is the entry into the national territory and the tax is calculated on release of the goods in clearance for consumption (arts. 65 and 67). The base starts from the customs value (art. 69).

10Does export pay IBS and CBS?+

No, exports of goods and services are immune (arts. 8 and 79). Export has to be proved, and without proof within 180 days of issuing the tax document it is treated as a paid operation, with the tax required plus surcharges (art. 81-A). The regulation may extend the term.

11What changes in 2026 and 2027 on import?+

In 2026, CBS is charged at 0.9% and offset against the contributions (LC 214, arts. 346 and 348). Taxable events of the import contributions up to 31/12/2026 keep those contributions, with no CBS (art. 408, § 1). From 01/01/2027, arts. 1 to 20 of Law 10.865 are repealed (art. 542).

12How does Law 14.286 affect importers and exporters?+

It reorganizes the foreign exchange market. It allows payment in foreign currency in foreign trade contracts for goods and services (art. 13, I) and keeps the option of leaving export proceeds abroad (art. 26). Only authorized institutions operate exchange (art. 3).

13Does LC 224 reach the Import Tax?+

It reaches the incentives and benefits of the Import Tax and the IPI, besides the contributions (art. 4, § 1). The standard system for the II is the Common External Tariff (§ 3, V). The law does not mention drawback by name. The effective date depends on the act the law indicates.

14Who decides the customs regime and the benefit: DFSpro or the client?+

Not DFSpro. DFSpro designs and configures how SAP stores DI, Duimp, DU-E, regime and deadline, and proves the behavior. The decision is the client's, with the customs broker, legal and the accountant.

Next steps

To prove the rule in the declaration and the deadline

If your question is how SAP records the declaration, dates, regime and deadline, and how it links the invoice to the export, the conversation with DFSpro can start at the point that weighs most. The tax decision stays with you.

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