Recof and Recof-Sped

RFB Normative Instruction 1988, de Nov-04-2020 – (DOU of Nov-06-2020) – Amends the RFB Normative Instructions 1291/2012 and 1612/2016, which respectively provide on the Special Customs Regime of Industrial Warehouse under Computerized Control (Recof) and on the Special Customs Regime of Industrial Warehouse under Computerized Control of the Public System of Digital Bookkeeping (Recof-Sped).

Among other topics, it authorizes, as of December 1, 2020, that the raw materials admitted and final products produced under the Recof or Recof-Sped regimen, are also stored in an external courtyard or closed third party warehouse, in cases where the beneficiary has an act from the State or Federal District Treasury, Finance or Tax Secretariat that authorizes the use of such space.