Free Store – Special Customs System

Amends the MF Ordinance 112/2008, which deals with the special customs regime for duty-free shops at ports and airports.

HIGHLIGHTS

Free Store - Special Customs System


ME Ordinance 258, of Jun-27-2020– (DOU de Jun-30-2020) – Amends the  MF Ordinance 112/2008, which deals with the special customs regime for duty-free shops at ports and airports. Thus, the goods admitted under the free store regime must have, for the extinction of the application of the regime, among other factors, one of the following destinations:

    a) transfer to another special customs system or applied in special areas;

    b) dispatch for consumption, through compliance with the relevant legal and administrative requirements; and 

    c) delivery to the National Treasury, free of any expenses, provided that the head of the unit of the Special Secretariat of the Federal Revenue of Brazil (RFB) jurisdictional agrees to receive them. 

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