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23/08/2018ARTICLES
Federal Revenue publishes clarifications on the registration of international cargo transportation service in Siscoserv
The Cosit Consultation Solution 81, published on Aug-15-2018, provides clarification on the registration in Siscoserv in cases of acquisition of international cargo transportation service in which there is the cargo consolidation operation and, consequently, the issuance of two cargo knowledgement, namely, the "generic or master" and the "aggregate, house or cub".
The legal entity domiciled in Brazil that hires an international cargo transportation service with resident or domiciled abroad through a cargo agent domiciled in Brazil is required to register in Siscoserv the information related to that service in the cargo knowledgement classified as house, issued by the service provider (contracting carrier - NVOCC), resident or domiciled abroad, and having as consignee the legal entity domiciled in Brazil (service contractor).
Consult here the Cosit Consultation Solution 81/2018.
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