Brazil: Customs enhancements regarding physical controls and verification of goods
Ordinance RFB 143/22 will enable customs inspection actions to be carried out remotely.
Physical controls and verification of goods
The tax authority (Receita Federal do Brasil—RFB) published Ordinance RFB 143 (11 February 2022) which authorizes improvements in the physical controls and verification of goods in connection with Brazil’s customs procedures.
Ordinance RFB 143/22 will enable customs inspection actions to be carried out remotely regarding:
- Parking or transit of vehicles
- Movement, storage, and customs clearance of goods, including those under a special customs regime
- Loading, unloading, and verification of goods
- Transit of travelers
- Handling and storage of international shipments
This will be possible with the use of interface technology known as “API Recintos” that will allow the integration between the importer’s control systems and the control systems of the RFB.
The use of this API Recintos technology will reduce the amount of data required to be captured and recorded at customs facilities and will also dispense with annual audits of customs facilities systems, pursuant to the rules under Normative Instruction SRF nº 682/06. When these measures are in full operation, the RFB will manage information on access and movement of vehicles and cargo (including videos and images), providing greater security for importers and better control by the customs teams for risk management, surveillance and repression, and control in certain zones.
Read a February 2022 report (Portuguese) prepared by the KPMG member firm in Brazil
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.