ORDINANCE COANA #85/2020 attributes binding effects to proceedings in the REPETRO Mannual and to “Q&A” Section

On December 8th, 2020, Brazilian General Customs Coordination enacted Ordinance COANA #85/2020, approving the REPETRO-Sped e-Manual and stating that the REPETRO “Q&A” Section shall have binding effects over the customs tax authorities and the regime beneficiaries, when expressly provided.

The e-Manual aims at providing general guidance on the regime rules , while the “Q&A” Guide provides the Brazilian IRS interpretation on its practical aspects.

By granting binding effects to the “Q&A” section, Ordinance COANA #85/2020 materially improves the regulatory framework of the regime, giving its beneficiaries legal certainty to comply with the relevant rules and narrowing the room for misterpretaton and controversy by different customs units or officials.

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