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Brazilian Federal Revenue issues a new Ruling on Customs Valuation


In June 23, 2022, the Brazilian Federal Revenue published the Normative Ruling 2,090/22, which provides for the declaration and inspection of the customs value of imported goods.

The Normative Ruling 2,090/22 provides for relevant changes in comparison to previous rulings, amongst which we highlight the following:

  • Prohibition of the application of transaction value when the exporter and the legal entity that contracts an import by order are related to each other, except when the relation has not influenced the price.
  • Use of informations contained in calculation statements of the cost of imported goods, for transfer pricing purposes, as a parameter to identify whether the price has been influenced by the relationship between the parties as well as to determine the customs value according to the Method of the Computed Value.  
  • Provision that the criterion-values and customs value calculated as per the Method of the Value of Identical or Similar Goods shall be ratified by the Brazilian Federal Revenue.
  • Determination that the royalties and licenses due by the importer as a condition for the production of goods abroad must be included in the customs value, regardless of the relationship existent between the licensor and the seller or buyer.
  • Provision that the customs value should not include the Terminal Handling Costs, as per Decree  11,090/22, and
  • Determination that customs valuation inspections must occur after customs clearance.

The Normative Ruling 2,090/22 also provides for other relevant changes that should be evaluated on a case-by-case. The new legislation will become effective as from July 1st, 2022.

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