WORLD TRADE
ORGANIZATIONG/VAL/N/1/BRA/2
30 November 1998
(98-4797)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER ARTICLE 22.2 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
BRAZIL
The following communication, dated 16 November 1998, has been received from the
Permanent Mission of Brazil.
_______________
In accordance with the provisions of Article 22.2 of the Agreement on Implementation of
Article VII of the General Agreement on Tariffs and Trade 1994, and following the 27 March
notification of regulations regarding customs valuation, Brazil hereby submits the attached
translations into English of the following legal texts:
(a) Decree No. 2.498, of 13 February 1998;
(b) Ministerial Order No. 28/98 (regulates th e application of Decree No. 2.498);  and
(c) Normative Instructions Nos. 16, 17, and 18, of 16 February 1998.G/VAL/N/1/BRA/2
Page 2
DECREE No. 2.498/98
Provides for the Application of Article VII of the General Agreement
on Tariffs and Trade (GATT 1994)
The President of the Republic, in the exercise of the authority conferred upon him by
Article 84 Insertion IV of the Constitution, and having regard to the provisions of the Agreement on
Implementation of Article VII of the Genera l Agreement on Tariffs and Trade (GATT 1994),
contained in Article VII of the Agreement Consti tuting the World Trade Organization (WTO), which
constitutes the Final Act Incorporating the Results of the Uruguay Round of Multilateral Trade
Negotiations of the GATT, approved by Legislative Decree No. 30 of 15 December 1994 and
considering Decisions 3.1 and 4.1, Paragraph 2 of the Committee on Customs Valuation of the GATT,
as well as Decision 1, contained in Document G/ VAL/1 of the Customs Valuation Committee of the
World Trade Organization, hereby decrees:
Article 1.  In application of the Agreement on  Implementation of Article VII of the Genera!
Agreement on Tariffs and Trade - GATT 1994 (the Customs Valuation Agreement), the provisions of
this Decree are to be observed.
Control of the Customs Value
Article 2.  Any imported goods subject to import clearance are liable to control of the
corresponding customs value.
1. The control referred to in this Article consists of procedures of verification of whether the
customs value declared by the importer is in conformity with the rules established by the Customs
Valuation Agreement.
2. The control of the declared customs value shall be performed in a selective basis, at the time
of import clearance or in post-importation customs review.
3. The control referred to in this Article shall be undertaken in accordance with criteria jointly
set by the Ministers of State of Finance and of Industry, Commerce and Tourism.
4. The goods liable to investigation, as envisaged in Decrees Nos. 1.488 of 11 May 1995, 1.602
of 23 August 1995, and 1.751 of 19 December 1995 shall be included in the selection for
substantiation of the declared customs value referred to in Article 3 of this Decree.
Substantiation of the Declared Customs Value
Article 3.  In the event of goods selected for control of the pertinent declared customs value,
the importer must present a customs value declaration with the supporting documents.
Sole paragraph.  The declaration referred to in this Article shall be created by means of an act
of the Secretariat of Federal Revenue.
Control of the Value in Customs Clearance
Article 4.  In the course of customs clearance, selection for control of the declared value and
the respective notification to the importer shall be performed by the Integrated System for Foreign
Trade (SISCOMEX).G/VAL/N/1/BRA/2
Page 3
1. For the purposes of this Article, control of the customs value includes:
(a) Preliminary examination of the declared value;  and
(b) conclusive examination of the declared value.
Preliminary Examination
Article 5.  The preliminary examination of the declared value consists of the following
procedures:
(i) Verification of the existence of documentation supporting the customs value, in
accordance with the method of valuation applied;
(ii) evaluation of the integrity of the documents presented;  and
(iii) comparison of the information contained on the import declaration form and that
recorded in the respective supporting documents.
Conclusive Examination
Article 6.  The conclusive examination of the declared value consists of a detailed analysis of
this value, in the light of the data contained on the import declaration form, the customs value
declaration and the presented documentation, as well as:
(i) Any requirement of additional documents or information to substantiate the said
value and its respective adjustments, when the elements provided are insufficient forits acceptance;
(ii) enquiries, audits or investigations when the circumstances involving the import
operation so justify;
(iii) corresponding adjustments when a new value is determined;
(iv) the information provided by the Secretariat of Foreign Trade.
Article 7.  Additional information to that contained on the import declaration form or the
customs value declaration form, as well as the relevant supporting documents required by the customs
authority for control of the declared customs value, must be presented by the importer within a 15-day
period, beginning the moment the latter is informed of the respective notification, this may be
renewed for an equal period should the case in question so justifies.
Article 8.  In cases of refusal to meet the requirements set forth in the preceding Article, or
when the information provided is insufficient for ac ceptance of the declared value as the price actually
paid or payable for the imported goods, adjusted in conformity with Article 8 of the Customs
Valuation Agreement, the customs authority may d ecide on the impossibility of application of the
transaction method, and consequently that the customs value is to be ascertained through a substitute
method, observing the sequential order established (Decision 1 of the document G/VAL/1 of theCustoms Valuation Committee).
Sole paragraph.  The total value actually paid or payable includes all the payments made or to
be made, as a condition of sale of the imported goods, by the importer to the supplier, or by the
importer to a third party to meet an obligation of the supplier.G/VAL/N/1/BRA/2
Page 4
Article 9.  The conclusive examination of the value shall be performed within a 60-day
period, as of the starting date of this stage recorded at SISCOMEX; where the case so justifies, it may
be extended for an equal period of time.
Sole paragraph.  In counting the period referred to in this Article, the time granted to the
importer to meet the requirements established under the terms of Article 7 shall not be computed.
Article 10.  A decision on customs value based on conclusive examination may be
reexamined in the context of a posterior customs review procedure, in the light of new facts which
may call into question the value initially accepted or determined.
Summary Procedures in the Conclusive Examination
Article 11.  The conclusive examination of the declared customs value may be performed
with the adoption of a summary procedure, considering for that purpose the provisions of an act of the
Secretariat of Federal Revenue.
Sole paragraph.  The summary procedure referred to in this Article consists of exemption of
the procedures provided for in Article 6, without prejudice to any verification of compliance of the
declared value with the rules established by the Customs Valuation Agreement, after customs
clearance.
Restrictions on the Release of the Goods
Article 12.  The release of the goods may be made conditional upon the provision of a
guarantee in a sum equivalent to the difference between the amount of import duties collected and that
to which the goods may be liable, when the customs value:
(i) Is lower than a value considered reasonable for identical or similar goods;  or
(ii) cannot be determined at the moment of the customs clearance because the final price
payable or the information required for the use of an appropriate valuation method
depend on factors to be implemented after importation.
1. The guarantee to be provided by the importer shall be established by the Secretariat of Federal
Revenue.
2. The guarantee may be provided in the form of a deposit in legal tender or surety from a bank
or other legal person, of recognized economic capacity, or else of insurance on behalf of the federal
government.
Article 13.  In the event of the customs clearance of the goods prior to conclusion of the
control of the customs value, the importer shall be notified, via SISCOMEX, that according to
Insertion 1 of Article 7 of Decree No. 70,235, of 6 March 1972, he remains liable to fiscal
proceedings.
Article 14.  In cases where any supporting document of the declared customs value shows
signs of falsification or adulteration, the release of the goods shall not take place before termination of
the conclusive examination.
Sole paragraph.  Corroboration of falsification or adulteration of the document presented by
the importer characterizes as the infraction specified in Article 105, Insertion VI of Decree Law No.
37, of 18 November 1966, for the purpose of application of the penalty of forfeiture set forth in the
sole paragraph of Article 23 of Decree Law No. 1,455, of 7 April 1976.G/VAL/N/1/BRA/2
Page 5
Post-Importation Customs Review of the Declared Value
Article 15.  Within the context of a post-importation customs review as provided for in
Article 54 of Decree Law No. 37 of 1966, with the wording given by Decree Law No. 2.472 of
1 September 1988, the control of the value shall be carried out in conformity with the proceduresestablished for the conclusive examination.
1. In applying this Article, the importer must present the declaration referred to in Article 3, with
the relevant supporting documents, within a 30-day period starting from the date of notification of the
selection for control of the customs value.
2. For the purposes of Article 8, failure to present the customs value declaration within the
period established in the preceding paragraph constitutes refusal to provide information.
Article 16.  For the purposes of the review referred to in the preceding Article, the data
information and documents designated to support the customs value, as well as the corresponding
accounting records, must be kept by the importer at the disposal of the Secretariat of Federal Revenue
for a five-year period, as of the date of the respective import declaration.
Elements which Comprise the Customs Value
Article 17.  Regardless of the method of valuation applied, the following elements must be
included in the customs value (paragraph 2 of Article 8 of the Customs Valuation Agreement):
(i) The cost of transport of the imported goods to the port or place of importation;
(ii) loading, unloading and handling charges asso ciated with the transport of the imported
goods to the port or place of importation;
(iii) the cost of insurance related to the operations referred to in Insertions I and II.
Article 18.  In determination of the customs value according to the transaction method, the
following charges or costs shall not be considered, provided they are deducted from the price actually
paid or payable for the imported goods, in the respective supporting documentation:
(i) Charges which relate to construction, erection, assembly, maintenance or technical
assistance, undertaken after importation, on imported goods;  and
(ii) the cost of transport after importation.
Article 19.  The charges for interest under a financing arrangement entered into by the
importer and relating to the purchase of imported goods shall not be regarded as part of the customs
value, provided that (Decision 3.1 of the Customs Valuation Committee):
(i) The charges are distinguished from the price actually paid or payable for the goods;
(ii) the buyer can demonstrate that:
(a) The value declared as the price actually paid or payable is the price at which
such goods are actually sold;  and
(b) the claimed rate of interest does not exceed the level for such transactions
prevailing in the country where, and at the time when the finance was
provided.G/VAL/N/1/BRA/2
Page 6
Sole paragraph.  The provisions of this Article apply:
(a) Regardless of whether the finance is provided by the seller, a bank or another legal 
person;  and
(b) where goods are valued under a method other than the transaction value.
Article 20.  The customs value of carrier media containing data or instructions for data
processing equipment shall be determined taking into account only the cost or value of the carrier
medium itself, provided that the cost or value of th e data or instructions is distinguished from the cost
or the value of the carrier medium on the docume nt of acquisition (Decision 4.1 of the Customs
Valuation Committee).
1. The carrier medium referred to in this Article does not include integrated circuits,
semiconductors and similar devices, or articles incorporating such circuits or devices.
2. The data or instructions referred to in the caput  of this Article do not include sound, cinematic
or video recordings.
Final Provisions
Article 21.  The reservations with reference to the fourth and fifth paragraphs of the Protocol
to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade of
12 April 1979, are herewith maintained.
Article 22.  After consultation with the Foreign Trade Chamber of the Council of
Government, the Minister of State of Finance shall establish the rules required for the implementation
of the provisions of this Decree.
Article 23.  This Decree shall enter into force on the date of its publication, producing effects
as of 1 March 1998.
Brasilia, 13 February 1998; 177th of Independence and 110th of the Republic.
Government Gazette of 16 February 1998.G/VAL/N/1/BRA/2
Page 7
DIRECTIVE MF 28/98
Provides for the Implementation of the Provisions
of Decree No. 2.489, of 13 February 1998.
The Minister of State of Finance. under the authority granted him by Article 22 of Decree
No. 2.498 of 13 February 1998, after consultation with the Foreign Trade Chamber of the Council of
Government, determines:
Article 1.  The process of control of the customs value must, by means of progressive
implementation, contemplate all goods subject to import clearance, in conformity with
recommendations derived from the provisions of the third paragraph of Decree No. 2.498 of16 February 1998, and the availability of specific information on the goods.
Article 2.  The adoption of the following measures by the Secretariat of Federal Revenue:(i) Issuance of the rulings required for the implementation of the provisions of Decree
No. 2.498 of 1998, and of the Customs Valuation Agreement (Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Trade -
GATT 1994);
(ii) implementation, as of 2 March 1998, of electronic data scrutiny for customs valuation
of goods subject to import clearance, using the customs valuation module whichforms part of the Integrated System for Foreign Trade (SISCOMEX);
(iii) publication of the Explanatory Notes, Advisory Opinions and Commentaries issued
by the Technical Committee on Customs Valuation of the World Customs
Organization.
Article 3.  Having regard to the Customs Valuation Agreement and the national rulings
applicable to the matter, the customs value module refe rred to in Insertion II of the preceding Article
must include the following characteristics:
(i) Setting of attributes of the goods to allow estimation of the reasonableness of the
corresponding declared customs value;
(ii) handling of import clearance of goods subject to control of the customs value shall
cover implementation of a specific channe l for customs checking and for interactive
communication rules between the customs authority and the importer;
(iii) adoption of procedures to make possible the notification to the importer of the results
of the customs value examinations, as well as the evaluation, in an aggregate basis of
the performance of the customs valuation procedures.
Article 4.  In the process of setting attributes referred to in Insertion I of the preceding Article
parameters supplied by the Secretariat of Foreign Trade of the Ministry of Industry, Commerce and
Tourism are to be taken into account, as well as information provided by the private sector and
specialized foreign sources, among others:
Article 5.  This directive shall enter into force on the date of its publication 16 February 1998.
Government Gazette of 17 February 1998.G/VAL/N/1/BRA/2
Page 8
NORMATIVE INSTRUCTION SRF No. 16/98
Establishes Rules and Procedures for the Control of
the Customs Value of Imported Goods
The Secretary of Federal Revenue, by the authority granted to him, having regard to the
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (GATT,
1994), contained in Annex 1A of the Agreement Constitutive the World Trace Organization (WTO),
was promulgated by Decree No. 1.355 of 30 December 1994, and considering the provisions of
Article 436 of the Customs Regulations approved by Decree No. 91.030, of 5 March 1985, of Decree
No. 2.498, of 13 February 1998, and of Directive No. 28 of 16 February 1998, of the Ministry of
Finance, determines:
Article 1.  Any imported goods subject to import clearance are liable to control of the
corresponding customs value.
1. The customs value, basis of appraisement of the import duty, is the transaction value of
imported goods, as defined in Article 1 of the Ag reement on Implementation of Article VII of the
General Agreement on Tariffs and Trade - GATT 1994 (Customs Valuation Agreement.) or, should
application of this method of valuation be impossible, the value established in accordance with the
substitute methods provided for in Articles 2, 3, 5, 6 and 7 of the said Agreement.
2. The referred control consists of a procedure for verification of the conformity of the customs
value declared by the importer with the rules established by the Customs Valuation Agreement.
3. The control of the declared customs value shall be performed in a selective basis, at the time
of import clearance or in a post-importation customs review procedure, regarding provisions of
Article 1 of Directive No. 28, of 16 Febr uary 1998, of the Minister of Finance.
The Rules for Determination of the Customs Value
Article 2.  Whatever terms of delivery of the goods agreed between the importer and exporter
or the valuation method applied, in determining the customs value, there shall be added the following:
(i) The cost of transport of the imported goods to the customs unloading port or airport or
customs border deposit where the formalities of entry into the customs territory are be
complied with;
(ii) loading, unloading and handling charges associated with the transport of the goods to
the places referred to in the preceding insertion;  and
(iii) the cost of insurance of the goods during the operations indicated in the preceding
insertions.
1. Where the transport is free of charge or executed by the importer himself, the cost referred to
in Insertion I must be included in the customs value, based on the costs normally incurred for the
transport modality used on that same stretch.
2. In the case of goods subject to international postal shipment, the total value of the postal fee
to the destiny within the customs territory shall be considered.
Article 3.  The customs value shall not cover the following costs or charges, provided they are
distinguished from the price actually paid or payable for the imported goods in the respective
supporting documentation:G/VAL/N/1/BRA/2
Page 9
(i) Costs of transport and insurance, as well as the expenses associated with this
transport, incurred within the customs territory, from the places referred to in
Insertion I of the preceding Article;  and
(ii) charges for construction, erection, assembly, maintenance or technical assistance on
the imported goods undertaken after importation.
Article 4.  The charges for interest under a financing arrangement entered into by the importer
and relating to the purchase of imported goods shall not be regarded as part of the customs value
when:
(i) the charges are distinguished from the price actually paid or payable for the goods;
and
(ii) the buyer can demonstrate that:
(a) The value declared as the price actually paid or payable is the price at which
such goods are actually sold;  and
(b) the claimed rate of interest does not exceed the level for such transactions
prevailing in the country where, and at the time when the finance was
provided.
Sole paragraph.  This Article applies:(i) Regardless of whether the finance is provided by the seller, a bank or another legal
person;  and
(ii) even where the goods are valued under a method other than the transaction value.
Article 5.  The customs value of carrier media containing data or instructions for data
processing equipment shall be determined taking into account only the cost or value of the carrier
medium itself, provided that the cost or value of th e data or instructions is distinguished from the cost
or the value of the carrier medium on the document of acquisition.
1. The carrier medium referred to this Article does not include integrated circuits,
semiconductors and similar devices, or articles incorporating such circuits or devices.
2. The data or instructions referred to in the caput  of this Article do not include sound, cinematic
or video recordings.
Article 6.  In applying the substitute methods of valuation referred to in paragraph 1, of
Article 1, the following must be observed:
(i) The sequential order established by the Customs Valuation Agreement, taking, as the
case may be, the necessary precautions for the preservation of fiscal and commercialconfidentiality;  and
(ii) the reservations made by Brazil, under the terms of Paragraphs 4 and 5 of Part 1 of
the Protocol to the Agreement on Implementation of Article VII of the General
Agreement on Tariffs and Trade (GATT 1979), concerning:G/VAL/N/1/BRA/2
Page 10
(a) the reversal of the sequential order of application of the methods provided for
in Articles 5 and 6 of the Customs Valuation Agreement shall only apply with
the consent of the customs authority;  and
(b) the provisions of Article 5, paragraph 2 of the Customs Valuation Agreement
shall apply in accordance with the relevant interpretative note, whether or notthe importer so requests.
Article 7.  For the purposes of Article 15, paragraph 4(h) of the Customs Valuation
Agreement persons shall be deemed to be members of the same family, only if they are:
(i) Husband and wife;
(ii) direct ancestors and descendants in the first degree:;
(iii) brothers and sisters, both carnal and consanguineous;
(iv) direct ancestors and descendants in the second degree;
(v) aunts, uncles, nieces and nephews;
(vi) fathers-in-law, mothers-in-law, sons -in-law and daughters-in-law;  and
(vii) brothers-in-law and sisters-in-law.
The Transaction Method
Article 8.  In determining the customs value based on the transaction method, there shall be
added to the price actually paid or payable for the imported goods:
(i) The following items, to the extent that th ey are incurred by the importer and are not
included in the price actually paid or payable for the goods:
(a) commissions and brokerage, except buying commissions;
(b) the cost of containers which are treated as being one for customs purposes
with the goods in question;
(c) the cost of packing, whether for labour or materials;
(ii) royalties and licence fees related to the goods being valued that the buyer must pay
either directly or indirectly, as a condition of sale of the goods being valued, to the
extent that such royalties and licence fees are not included in the price actually paidor payable;
(iii) the value of any part of the proceeds of any subsequent resale, disposal or use of the
imported goods that accrues directly or indirectly to the seller.
1. The total value actually paid or payable includes all payments made or to be made by the
importer to the supplier or by the importer to a third party, to meet an obligation of the supplier, as a
condition of sale of the goods being valued.G/VAL/N/1/BRA/2
Page 11
2. For the purposes of this Article:
(i) Buying commission means fees paid or payable by an importer to his agent for the
services of representing him abroad in the purchase of the goods being valued;
(ii) an intermediary who acts on his own account or has the property rights or the goods
shall not be considered to be a buying agent;
(iii) with regard to an agent related to the supplier or a person related to the same, even if
there does exist a contract for a commercial commission, only remuneration received
by an agent who actually acts on behalf of  the importer, duly corroborated and not by
the supplier on his own behalf, shall be considered as buying commission.
Article 9.  The value of the following goods and services where supplied directly or indirectly
by the importer, free of charge or at reduced cost, for use in connexion with the production of the
imported goods, must be added to the price actually paid or payable, in determining the customs
value:
(i) Materials, components, parts and similar items incorporated into the goods;
(ii) tools, dies, moulds and similar items;
(iii) materials consumed in the production;  and
(iv) engineering, development, artwork, design work, and plans and sketches undertaken
abroad.
Sole paragraph.  For the purposes of this Article, the amount to be added shall be the value of
the goods or services, in fiscal dollars, at the time of the supply.
Article 10.  The value of the assets referred to in the preceding Article shall be equal to the
sum:
(i) Of the cost of acquisition or production, adjusted, when appropriate, following upon
prior use of the supply or upon the value added by any repair or modification after
acquisition or production;
(ii) of the costs of transport and  insurance to the place where they are used in the
production of the imported goods, when the importer incurs in these costs;  and
(iii) the customs duties, taxes and financing char ges incurred in the exporting country as
well as the costs associated with the transport of those goods abroad.
1. The cost of acquisition or production of the goods or services shall be determined on the basis
of:
(i) The cost of acquisition or leasing, when the goods or services have been acquired or
rented by a person not related to the importer at the moment of the acquisition or
lease;
(ii) the cost of acquisition or leasing incurred by a person related to the importer at the
moment of acquisition or lease who does not produce them or who has acquired or
leased them from an unrelated third party;  orG/VAL/N/1/BRA/2
Page 12
(iii) the cost of production, when they have been produced by the importer or a person
related to him at the moment of acquisition.
2. The adjustment due to use prior to supply, mentioned in Insertion 1 of the caput  of this
Article, shall only be permitted when the good has depreciated according to duly justified applicableaccounting principles.
3. For the purposes of this Article, the total value of the good or service must be considered in
the case of supply free of charge, or the amount concerning to the reduction granted by the importer,
in the case of supply at a reduced price.
4. In the case of split consignments related to th e same sale contract, the apportionment of the
value of goods and services supplied shall be made:
(i) Wholly upon the first shipment of the goods;
(ii) partly over the number of units produced up to the moment of importation, duly
corroborated;  or
(iii) partly over the total number of units agreed, duly substantiated depending upon
presentation of the relevant contract for continued importations.
Article 11.  For the purposes of determination of the customs value based on the transaction,
method, discounts will be permitted:
(i) By quantity, provided the importer can prove that it was granted prior to importation
on a general basis, under a set-up established by the supplier based on the quantity ofthe goods sold;
(ii) by prepayment, duly confirmed.
Sole paragraph.  Discounts shall not be permitted concerning:(i) Activities related to commercialization of the imported goods, such as advertising,
guarantees and sales promotions, undertaken by the importer on behalf of the supplieror at his account, to cover part of the payment for the said goods, as provided for in
the sale contract;
(ii) supply of goods or rendering of services to a third party by the importer on account of
the supplier, as a condition of sale of the imported goods;
(iii) an existing relationship between the parties that influences the price;
(iv) prior transactions.
Article 12.  The lack of objective and quantifiable data related to the additions provided for in
Articles 8 and 9 precludes the application of the tr ansaction method in the valuation of the imported
goods.
Article 13.  Where the customs value cannot be determined at the moment of customs
clearance because the final payable price or the necessary information for the transaction method
depends on factors to be implemented after importation, duly substantiated, the importer shall
communicate the fact in the "Complementary Information" field of the import declaration form anddeclare an estimated value, which, as the case may be, must be amended within a 90-day period, as ofG/VAL/N/1/BRA/2
Page 13
the date of registration of the declaration, according to the value actually paid or payable for the
imported goods.
1. The collection of the duty due originated from an amendment shall be made with the
additional legal charges envisaged for spontaneous payment.
2. Any duty due, determined by the customs authority after the course of the period referred to
in the preceding paragraph shall be charged with the penalties envisaged in the legislation.
Substitute Valuation Methods
Article 14.  In the case of importation that does not meet the requirements for the application
of the transaction method, the importer may request the local customs office, where he intends the
clearance of the goods to take place, the furnishing of information to determine a basis for calculation
of the customs value according to the methods prescribed in Articles 2 and 3 of the Customs
Valuation Agreement, provided he may prove the goods have been already shipped abroad bound for
the country.
1. The request referred to in this Article is to  be made using the form appended hereto in
Annex 1.
2. Where the information is available, its furnishing shall be subject to the requirements of fiscal
and commercial confidentiality.
3. The customs value determined on the basis provided by the customs authority, having regard
to the information on the import operation entered into by the importer in accordance with
this Article, shall not be exempted from the control provisions set forth in this Normative
Instruction.
Article 15.  In applying the provisions of paragraph l(b) of Article 5 of the Customs Valuation
Agreement, once the 90-day period beginning on the date of registration of the import declaration
form has elapsed without any explicit communication from the importer, he shall be notified to
present, within an 80-day period after being so informed, supporting documentation concerning the
resale of the imported goods or of identical or similar imported goods, provided that:
(i) In the event of a resale at a unit price higher than the estimated value, the payment of
the duties due shall be required, as well as the relevant fines and additional legal
charges;  and
(ii) should there be no response to the notification, or no resale of the imported goods, the
customs value shall be determined according to the subsequent method.
Substantiation of the Declared Customs Value
Article 16.  The importer is entitled to substantiate the declared value, providing the necessary
information and presenting the respective supporting documentation.
Sole paragraph.  Disclosure of information and presentation of documents for the purposes of
this Article also constitute an obligation of any other person involved in the importation.
Article 17.  For the purposes of the preceding Article, the importer must present the Customs
Value Declaration Form (DVA) concerning the goods being valued, in accordance with the method
applied, using the model presented hereto in Annex II.G/VAL/N/1/BRA/2
Page 14
Sole paragraph.  Where control of the customs value starts in the context of the import
clearance, the data related to the DVA must be informed only within the Integrated System for
Foreign Trade (SISCOMEX).
Article 18.  Where the customs value is determined in accordance with the transaction method
the importer must prove that the declared value corresponds to the amount actually paid or payable,
adjusted according to Article 8 of the Customs Valuation Agreement, with regard to the goods
selected for control.
Sole paragraph.  For the purposes of this Article, Annex III appended hereto lists the types of
supporting documents and information which, depending on the circumstances of the relevant
commercial operation, must be presented by the importer, in addition to those of a general naturerequired for supporting the import declaration.
Article 19.  The declarations and information provided by the importer concerning the
determination of the customs value produce an entailing effect with regard to:
(i) The truth, accuracy and integrity of the elements actually informed;  and
(ii) the authenticity of the supporting documents presented.
Selection for Control in Import Clearance
Article 20.  The selection for control of the declared customs value, in the course of import
clearance, shall be carried out via SISCOMEX, in conformity with the provisions of the General
Coordination of the Customs System, considering for this purpose Article 1 of Directive No. 28 of
1998, of the Ministry of Finance, and the fourth paragraph of Article 3 of Decree No. 2.498 of 1998.
Sole paragraph.  The goods selected under the provisions of this Article shall be subject to the
customs valuation procedure based on criteria grounded in parameters provided by the Secretariat of
Foreign Trade of the Ministry of Industry, Commerce and Tourism, as well as information provided
by the private sector and specialized foreign sources, among others.
Article 21.  The release of the goods selected for control prior to conclusion of the
examination of the declared customs value may take place conditional upon the provision of aguarantee when this declared value is below the minimum limit of value considered reasonable for
identical or similar goods.
1. The guarantee value to be provided by the importer shall be equivalent to the difference
between the amount of import duties paid and that to which the goods may be liable.
2. The guarantee may be presented in the form of a deposit in legal tender, a Bank surety, a
surety from another private legal person of recognized economic capacity, or insurance on behalf of
the federal government.
Article 22.  The importer shall be informed, via SISCOMEX, of the sections of an import
declaration the goods of which have been selected for control of the corresponding customs value, as
well as the amount of the guarantee to be provided, as the case may be.
Checking of the Selected Goods
Article 23.  The goods selected for control of the customs value must be verified both
documentally and physically, as provided for in the third paragraph of Article 19 of Normative
Instruction No. 69, of 10 December 1996.G/VAL/N/1/BRA/2
Page 15
Sole paragraph.  The taking of samples, withdrawal of specimens, and adoption of other
measures to ensure the existence of means of proof needed for the correct identification of the goods
and control of the customs value, are to be carried out within the context of physical examination.
Article 24.  After the accomplishment of the verification mentioned in the caput  of the
preceding article, the goods selected for control shall be liable to:
(i) A preliminary examination of the declared value;  and
(ii) a conclusive examination of the declared value.
The Preliminary Examination
Article 25.  The preliminary examination of the declared value consists of the following
procedures:
(i) Verification of the existence of supporting documents of the customs value,
according to the valuation method applied;
(ii) evaluation of the integrity of the documents presented;  and
(iii) comparison of the information contained on the import and customs value
declarations and those contained on the respective supporting documents.
Article 26.  The preliminary examination shall begin only after presentation of the DVA,
referred to in Article 17 of this Normative Instruction.
Sole paragraph.  Failure of the importer to present the DVA interrupts the customs clearance
thus characterizing abandonment of the corresponding goods, within the terms of the legislation.
Article 27.  In the event of any document mentioned in insertion 1 of Article 25 is not
presented, the customs inspector, in charge of th e preliminary examination must demand the importer,
via SISCOMEX, its presentation within eight days, beginning on the day he is so informed.  The
period may be extended for an equal period of time by the customs authority, in the light of a justified
request.
Article 28.  The preliminary examination of th e customs value must be concluded within a
period of two working days, as of the day followin g that of assignment to one customs officer for
checking, at that stage, via SISCOMEX.
1. Any amount of time granted to the importer for compliance with the requirement shall
interrupt the course of the period of time referred to in this Article.
2. The preliminary examination must be te rminated by the deadline set in the caput  of this
article, even if the importer has failed to meet a requirement prescribed within the terms of the
preceding article.
3. In the event of term nation of the preliminary examination without the importer having met
the prescribed requirement, the event is to be reco rded in the résumé of the import declaration form.
4. After conclusion of the preliminary examination, the clearance supporting documents are to
be forwarded to the customs office or sector responsible for the conclusive examination, in conformity
with the provisions of Article 34.G/VAL/N/1/BRA/2
Page 16
Article 29.  An amendment of the data contained on the import declaration form concerning
goods selected under the terms of Article 20, after conclusion of the preliminary examination, may
only be performed, within SISCOMEX, by the customs authority.
Sole paragraph.  The provisions of this Article do not apply to an amendment of the data
provided exclusively for the purposes of exchange control.
Conclusive Examination
Article 30.  The conclusive examination of the declared customs value consists of a detailed
analysis of this value, in the light of data contained on the import value declaration form, the customs
value declaration and the supporting documents, as well as:
(i) Any requirement of additional documents or information to provide a basis for the
said value and respective adjustments, when the elements provided by the importer
are insufficient for their acceptance;
(ii) enquiries, audits or investigations, when the circumstances involving the import
operation so justify;  and
(iii) the corresponding adjustments, when a new value is determined.
1. The enquiries, audits and investigations referr ed to in Insertion II of this Article may be
performed at the premises of the importers or that of any other person, whether legal or natural,related with the import operation, or elsewhere.
2. The procedures referred to in the preceding paragraph may be held anywhere in the customs
territory;  it is the responsibility of the head officer of the Regional Superintendency of Federal
Revenue (SRRF) to which the customs office resp onsible for the valuation is subordinated to
authorize audit proceedings outside the limits of its jurisdiction.
3. In the event of audit proceedings outside the limits of the respective jurisdiction, provided for
in the preceding paragraph, the head officer of the SRRF in question must inform the head officer of
the SRRF in which the said fiscal action is to take place.
Article 31.  The information additional to that contained on the import declaration form or the
customs value declaration form, as well as the corresponding corroborative documents required for
the conclusive examination, in conformity with Insert ion I of the preceding Article, must be presented
by the importer within a 15-day period, as of the date he is so informed;  the period may be extended
by the customs authority for an equal period of time, in response to a justified request.
Article 32.  In cases of refusal to meet the requirements set forth in the preceding Article, or
when the information provided is insufficient for ac ceptance of the declared value as the price actually
paid or payable for the imported goods, adjusted in conformity with Article 8 of the Customs
Valuation Agreement, the customs authority may deci de on the impossibility of the application of the
transaction method.
1. Under the provisions of this Article, the cu stoms authority must notify the importer of the
reasons for the refusal of application of the transaction method, as well as to:
(i) Collect the assessed duties, fines and additional legal charges, within eight days of
reception of the notification (when the customs authority has immediate access to
elements which permit the establishment of an appropriate basis for valuation
according to a substitute method);  orG/VAL/N/1/BRA/2
Page 17
(ii) present elements to make possible the va luation based on a substitute method (when
the customs authority does not have access to such information).
2. The procedure concerning the requirement of collection of the assessed duties, fines and
additional legal charges, provided for in Insertion I of the preceding paragraph, shall likewise beadopted in relation to the customs value determined by the customs authority by reason of the
elements presented by the importer, as envisaged in Insertion II.
Article 33.  Where the importer does not meet the requirement referred to in Insertion I of the
first paragraph and in the second paragraph of the preceding Article, as the case may be, within the
established period, the duties due are to be formalized by means of an infraction notice.
Article 34.  The conclusive examination of the customs value shall be performed by customs
officers especially designated for this activity, assigned to the clearance customs office or any other
branch of the fiscal region, at the discretion of the SRRF, in accordance with the budgetary financial
resources available and the volume of imports.
Article 35.  From the conclusive examination must result either acceptance of the value by the
importer, or its rejection, with the consequent determination of a new value by the customs authority.
Article 36.  The period of time for the accomplishment of the conclusive examination is
60 days, as of the date this phase starts recorded in the SISCOMEX;  it may be extended for an equalperiod, when justified by the case at hand, by the immediate head officer of the inspector responsible
for the said examination.
Sole paragraph.  In determining the period envisaged in this article, the time granted to the
importer to meet the requirements prescribed within the terms of Article 31 shall not be included.
Article 37.  The decision on the customs value derived from the conclusive examination may
be re-examined in a post-importation customs review procedure, by virtue of any factors which call
into question the value previously accepted or determined.
Summary Procedures in the Conclusive Examination
Article 38.  The conclusive examination of the declared customs value may follow summary
procedures, consisting of exemption of the procedures provided for in Article 30, without prejudice of
a possible verification of the consistency of the declared value with the rules established by the
Customs Valuation Agreement, after the customs clearance.
Article 39.  The summary procedures referred to in the preceding Article apply when:
(i) The importer amends the declared value and the customs clearance of the goods
depends on the provision of a guarantee, in the terms of Article 21;
(ii) the goods selected for control are identical to goods the transaction value has
previously been accepted or determined, provided that the goods form part of the
same supply contract, which anticipates maintenance of the price in future
importations, with the same circumstances agreed upon.
1. For the purposes of Insertion I of this Article:
(i) Amendments to the declaration must be terminated until the conclusion of the
preliminary examination of the declared value;G/VAL/N/1/BRA/2
Page 18
(ii) from the amendment must result a supplementary payment of taxes in an amount
equivalent to or higher than the provided guarantee besides any fines and additional
legal charges.
2. In the event of the situation referred to in Insert ion II of this Article, the importer must inform
the event in the "Complementary Information" fiel d of the DVA form, indicating the number of the
import declaration form and of the respective section concerning the identical goods previously liable
to control of customs value.
Article 40.  Failure to present supporting documentation of the amended customs value, in the
terms of Insertion I of the preceding Article, will implicate the impossibility of application of the
transaction method.
Customs Release
Article 41.  Customs release of the selected goods for control of value shall be accomplished
by the customs officer responsible for the preliminary or conclusive examination.
Article 42.  Customs release may not be accomplished while:(i) The guarantee, when required, is not provided;  and
(ii) the declared customs value is pending upon justification.
Sole paragraph.  The prerequisites referred to in Insertions I and II of this Article are
considered to have been fulfilled when the cond itions for successful conclusion of the summary
procedures in conclusive examination have been met, in the terms of Article 39.
Article 43.  In the event of any supporting document of the declared customs value shows
signs of falsification or adulteration, the release of the corresponding goods shall not be permitted
until termination of the conclusive examination.
Sole paragraph.  Evidence of falsification or adulteration of the document presented by the
importer constitutes the infraction specified in Article 105, Insertion VI of Decree Law No. 37 of
18 November 1966, for the purpose of application of the penalty of forfeiture set forth in the soleparagraph of Article 23 of Decree Law No. 1.455 of 7 April 1976, and of demand of the relevant
fiscal legal charges for penal purposes.
Article 44.  If customs release is not accomplished at the time of termination of the
preliminary examination, due to restrictions envisaged in Articles 42 and 43, it shall be done in thecourse of conclusive examination:
(i) Prior to termination of this examination, when there no longer exist the situations
envisaged in Article 42:  and
(ii) after termination of this examination, provided that the assessed duties imputed by
reason of determination of a new customs value has been accepted or guaranteed as
the case may be, noting the provisions of the sole paragraph of Article 43.
Article 45.  In the event of customs release of the goods prior to the conclusion of the control
the customs value, the importer shall be notified, via SISCOMEX, that he will remain under fiscalcontrol, for the purposes of Insertion I of Article 7 of Decree No. 70.235, of 6 March 1972.G/VAL/N/1/BRA/2
Page 19
Special Valuation Procedures
Article 46.  Preliminary determination of the customs value shall be accomplished merely on
the basis of information provided by the importer on the import declaration form and the documents
attached, when importation of the goods liable to the following customs procedures are involved:
(i) Temporary admission;
(ii) customs warehouse;
(iii) industrial warehouse;
(iv) warehouse under computerized control;
(v) international warehouse of the Manaos Free Zone;
(vi) special customs deposit;
(vii) customs distribution deposit;
(viii) free shop;  and
(ix) customs transit.
Sole paragraph.  In the case of non-compliance with the regime or of clearance for
consumption, the customs value of the goods shall be determined according to the valuation methods
provided for in the Customs Valuation Agreement, having regard to the rules and procedures set forth
in this Normative Instruction.
Article 47.  Determination of the customs value shall be accomplished in conformity with the
established specific rulings, when involving customs clearance:
(i) For entry of goods from the Manaos Free Zone and free trade areas into other areas of
the country;
(ii) of goods or effects subject to the Simplified Tax Regulations (RTS);
(iii) of goods or effects upon admission into or exit from a warranted deposit;  and
(iv) of goods deemed to be baggage, brought by a traveller from abroad.
Article 48.  In the situations listed in the preceding Article, and in admission clearance for the
procedures referred to in Article 46 the DVA shall not be required.
Article 49.  In cases of re-importation of goods temporarily exported for repair, restoration,
processing or transformation, only the customs value concerning any foreign materials employed in
the execution of these services shall be determined within the terms of this Normative Instruction.
Control after Import Clearance
Article 50.  In the course of the post-importation customs review provided for in Article 54 of
Decree Law No. 37, of 18 November 1966, with the wording of Article 2 of Decree law No. 2.472, of
1 September 1988, the control of the value shall be carried out according to the procedures established
for the conclusive examination.G/VAL/N/1/BRA/2
Page 20
1. In applying this Article, the importer must present the declaration referred to in Article 17,
together with the relevant supporting documents, within a 30-day period, as of the day he is informed
of the selection for control of the customs value.
2. For the purposes of Article 32, failure to present the DVA within the period established in the
preceding paragraph constitutes refusal to provide information.
Article 51.  For the purposes of the review referred to in the preceding Article, the data,
information and supporting documents, as well as the pertinent accounting books, must be kept by the
importer at the disposal of the Secretariat of Federal Revenue for a five year period, as of the date of
registry of the respective import declaration.
Article 52.  For the purposes of control of the customs value after import clearance, the
selection criteria, programs and schedules established in accordance with specific rulings are to be
observed.
Final Provisions
Article 53.  Amendments to the value of the goods in the condition of sale, following the
procedures established in this Normative Instru ction, which do not imply modification of the amount
of currency to be sent abroad, is to be filled out  in the "Complementary Information" field of the
import declaration form.
1. The procedure set forth in this Article also applies in the case of a change in the valuation
method adopted by the importer.
2. As of 1 July 1998, the SISCOMEX orientation module is to provide a specific field for filing
the customs value consequent on the customs valuation, exempting thereafter the use of the
"Complementary Information" field, as provided for in the caput  of this Article.
Article 54.  The following paragraph is hereby added to Article  6 of Normative Instruction
No. 69 of 1996.
"Article  6..................................................................................................................... ...............................
............................................................................................................................... ....................................
3. No grouping shall be mane in one single section, of goods of which:
(i) Prices, whether actually paid or payable, must be adjusted in different ways,
according to the Customs Valuation Agreement;  and
(ii) unit values, in the statistical unit of measure, present variation higher than ten per
cent."
Article 55.  Article 19 and the caput  of Article 20 of Normative Instruction No. 69 of 1996
are hereby reworded as follows:
"Article 19.  After reception of the documents, the declaration shall be liable to a selective
procedure for control of the customs value, via SISCOMEX, in accordance with a criterion
previously established by the General Co ordination of the Customs System (COANA).
1. If selected for control of the customs value, the declaration shall be addressed to the grey
channel of customs verification, in which release shall only occur after documentation check, physicalG/VAL/N/1/BRA/2
Page 21
examination of the goods and preliminary examinati on of the customs value, and provided that the
other prerequisites established in specific rulings have been met.
2. If the situation envisaged in the preceding paragraph does not occur, the declaration shall be
selected for one of the other channels of customs verification, to wit:
(i) Green, by-which the system will register automatic release of the goods, exempting
from documentation check and physical examination of the goods;
(ii) yellow, by which documentation check will be proceeded and, if no irregularity is
found, customs release will occur, exempted from physical examination of the goods;
or
(iii) red, by which the goods will only be released after documentation check and physical
examination.
3. For the purposes of this Article , the following definitions apply:
(i) Documentation check is a procedure designed to assess:
(a) The integrity of the documents presented;
(b) the accuracy of the information provided in the declaration and its
correspondence with the supporting documents;
(c) compliance with legal or regulatory requirements corresponding to the
requested customs and tax procedures;
(d) compliance with formalities with reference to goods subject to special control;
and
(e) the merit of the fiscal benefit sought.
(ii) physical examination of the goods is the procedure designed to identify and quantify
the goods, as well as to determine its origin and fiscal classification;  and
(iii) preliminary examination of customs value is the procedure designed to verify the
existence of supporting documents of the declared customs value and the
correspondence of the information contained therein with that provided on the import
declaration form and the customs value declaration form.
Article 20.  The selective procedure set forth in the second paragraph of the preceding Article
shall also be accomplished via SISCOMEX, in accordance with limits and criteria periodically
established by the COANA, which must take in to consideration the following elements, among
others:
(i) .....................................................................................................................
..................................................................................................................... "
Article 56.  This Normative Instruction shall enter into force on the date of its publication,
producing effects as of 2 March 1998.G/VAL/N/1/BRA/2
Page 22
Article 57.  Normative Instructions No. 39 and 41, both of 3 June 1994, are hereby revoked.
16 February 1998Government Gazette of 17 February 1998.G/VAL/N/1/BRA/2
Page 23
ANNEX I
MINISTRY OF FINANCE
SECRETARIAT OF FEDERAL REVENUE
CUSTOMS VALUE DECLARATION OF FURNISHING OF
INFORMATION RELATIVE TO METHOD 2 OR 3
1. Name or firm name.
2. ID number for taxes (CGC or CPF).
3. Information on the import operation.
(a) Description of the goods;
(b) NCM/NVE code;
(c) country of origin;
(d) country of acquisition;
(e) country of exportation;
(f) commercial level;
(g) quantity, in the statistical unit of measure;
(h) mode of transport;
(i) terms of delivery;
(j) route;
(k) transport costs;
(l) loading, unloading and handling charges;
(m) insurance costs;
(n) Date of unloading (attach proof).
4. Place, date and signature of the importer.
5. Information on the basis for calculation of the customs value of identical or similar goods:
(a) Transaction value of identical goods sold at the same commercial level and
substantially in the same quantity;
(b) transaction value of identical goods sold at different commercial levels and/or
quantities;
(c) transaction value of similar goods sold at the same commercial level and substantially
in the same quantity;
(d) transaction value of similar goods sold at different commercial levels and/or
quantities;
(e) quantity, in the statistical unit of measure;
(f) commercial level;
(g) transport costs;G/VAL/N/1/BRA/2
Page 24
(h) loading, unloading and handling charges;
(i) insurance costs;
(j) Import Declaration/Addition No.;
(k) date of registry.
6. Place, date and signature of the customs authority.
Approved by the JN/SRF, No. 16/98G/VAL/N/1/BRA/2
Page 25
ANNEX II
MINISTRY OF FINANCE
SECRETARIAT OF FEDERAL REVENUE
DECLARATION OF CUSTOMS VALUE
METHOD 1
I. IDENTIFICATION OF DVA
1. Declaration of importation/addition 2. Date of registry:
II. PRINCIPAL ACTIVITY OF THE IMPORTER IN RELATION TO THE IMPORTED
GOODS
1. User
2. Distributor
3. Dealer
4. Other
III. CONDITIONS OF SALE
1. Are the supplier and the purchaser related, within the terms of Article 15, paragraph 4 of the
Agreement?  Yes  No
If not, REFER to question 3.If so, indicate:
(a) The corresponding item:  "_____"
(b) does the relationship influence the price of the negotiated goods?
If not, is the transaction value of the goods very close to one of the test values mentioned in
Article 1, paragraph 2(b) of the Agreement?
2. Is there a written contract in relation to the goods?
If so,
(a) Is it a long term overall supply contract?
(b) does the sale contract contain a price review clause?
3. With regard to the disposal of the negotiated goods, are there restrictions other than those
envisaged in Article 1, paragraph 1(a) of the Agreement?
4. Does the sale or price depend on some condition or consideration?
5. Is the sale of the goods conditional upon payment of royalties or licence fees by the importer?
If so, who is the beneficiary?Identification of the third party;G/VAL/N/1/BRA/2
Page 26
If non-resident, name;
If resident, CGCICPF;
What is the percentage? __ % Please copy this figure to Item IV - 2 - 1.
6. Directly or indirectly, does any part of the proceeds from resale, disposal or subsequent
utilization of the imported goods accrue to the supplier?
If so, can an adjustment be made, under Article 1, paragraph 1(c) of the Agreement?
If so, please write the corresponding value in Item IV - 2 m.
7. Terms of delivery of the goods:
8. Basis for determination of the invoice price:
Catalogue price on the domestic export market. Price for branch office.
Export list price for the Brazilian market. Cost price.
Export list price for other markets abroad. Other:  ____________
Freely agreed price.
9. Commercial level of the prices invoiced by the supplier
Wholesaler          Retailer            Consumer.
10. Does the supplier offer discounts permitted by the Agreement?
If so, indicate the percentage discount:  _____  %
Grounds  _______________11. Is there a financing arrangement relative to the imported goods?
If so, indicate the rate of interest charged:  _____  %12. Does the negotiation include payment of selling commissions or brokerage?
If so, who made the payment to the agent or broker?
Percentage remuneration:  _____  %  Please copy this figure to Item IV - 2 - b.
IV. BREAKDOWN OF CUSTOMS VALUE (A)
1. Price of the goods, as per invoice
2. Additions (including those shown on the invoice but not included in the price of the goods):
(a) Indirect payments (conditions or considerations);
(b) commissions, except buying commissions, or brokerage;
(c) containers;G/VAL/N/1/BRA/2
Page 27
(d) packing costs;
(e) domestic freight within the exporting country;
(f) loading, unloading and handling in the exporting country;
(g) materials, components, parts, etc. supplied by the importer and incorporated into the
goods;
(h) tools, dies, moulds and similar items supplied by the importer;
(i) materials supplied by the importer and consumed in production of the goods;
(j) engineering, development, artwork, design work, plans and sketches supplied by the
importer and undertaken outside the country;
(k) royalties and licence fees;
(l) the value of any part of the proceeds which accrues to the supplier;
(m) international transport costs;
(n) loading, unloading and handling charges associated with the international transport;
(o) insurance costs;
(p) other additional charges.
3. Total additional charges (B)
4. Deductions (items included in the price of the goods, additional charges):
(a) Transport costs after importation;
(b) charges of construction, erection, assembly, maintenance or technical assistance,
undertaken after importation;
(c) other deductions permitted under the Agreement.
5. Total deductions (C)
6. Customs value (A) + (B) - (C)
7. Complementary information
Indicate the criterion value envisaged in Article 1, paragraph 2(b) of the Agreement and the number
and date of registry of the corresponding import declaration/section.
Specify the nature of the condition or consideration (III - 5), and under which rubric this item was
allocated.
Specify the determining conditions of the values that accrue to the supplier (III - 7).Justify the deductions informed in this DVA.Other clarifications.
V. PLACE, DATE AND IMPORTER'S SIGNATURE
VI. RECEPTION (FOR OFFICIAL USE)G/VAL/N/1/BRA/2
Page 28
MINISTRY OF FINANCE
SECRETARIAT OF FEDERAL REVENUE
DECLARATION OF CUSTOMS VALUE
METHOD 2 OR 3
I. IDENTIFICATION OF DVA
1. Declaration of importation/section No. 2. Date of registry:
II. IDENTICAL OR SIMILAR GOODS
1. Declaration of importation/section No. 2. Date of record:
3. Incoterm: 4. Place of delivery of the goods:
5. Quantity, in the statistical unit of measure:
6. Unit value (R$) at the place of shipment (VULE): (A)
III. BREAKDOWN OF CUSTOMS VALUE
1. Unit value of identical or similar goods at the place of shipment (VULE)
2. Adjustments for quantity (A)
(a) Additional charges (B)
(b) Deductions (C)
3. Adjustments for commercial level
(a) Additional charges (D)
(b) Deductions (E)
4. Other adjustments
(a) Additional charges (F)
(b) Deductions (G)
5. Total declared unit value at the place of shipment (VULE)
H = (A) + (B) - (C) + (D) - (E) + (F) - (G)
6. Quantity of the goods. in the statistical unit of measure (I)
7. Declared total value of the goods at the place of shipment (VULE)
(J) = (H) x (I)
8. International transport costs (L)
9. Loading, unloading and handling charges associated with the international transport
(M)
10. Insurance costs (N)
11. Customs value             (J) + (L) + (M) + (N)G/VAL/N/1/BRA/2
Page 29
IV. COMPLEMENTARY INFORMATION
Explain why the value cannot be determined in accordance with the preceding method and
why this is the appropriate method.
Justify each value informed on this DVA.Other clarifications.
V. PLACE, DATE AND IMPORTER'S SIGNATURE
VI. RECEPTION (FOR OFFICIAL USE)
Approved by the IN/SRF, No. 16/98G/VAL/N/1/BRA/2
Page 30
MINISTRY OF FINANCE
SECRETARIAT OF FEDERAL REVENUE
DECLARATION OF CUSTOMS VALUE
METHOD 4, 5 OR 6
I. IDENTIFICATION OF DVA
1. Declaration of importation/section 2. Date of record:
II. BREAKDOWN OF CUSTOMS VALUE
1. Unit resale price of the goods
(a) final (A)
or
(b) estimated, on the condition that within ninety days after the importation, the final 
determination is made (Article 5, paragraph 1(b) of the Agreement)
(A)
METHOD 42. Deductions of costs and expenses incurred within the country
(a) Commissions paid or payable (B)
(b) Profits and general expenses (C)
(c) Transport costs (D)
(d) Loading, unloading and handling charges (E)
(e) Insurance costs (F)
(f) Processing costs (Article  5, paragraph 2 of the Agreement) (G)
(g) Taxes and fees (H)
3. Unit value of the goods at the place of unloading  (I)
I = (A) - (B) - (C) - (D) - (E) - (F) - (G) - (H)
4. Quantity of the goods, in the statistical unit of measure (J)
5. Customs value (1) X (j)
METHOD 5 OR 6
III. BASIS FOR CALCULATION OF CUSTOMS VALUE
1. Computed value of the goods at the place of shipment (A)
or
2. Declared value of the goods at the place of shipment (A)G/VAL/N/1/BRA/2
Page 31
3. International transport costs (B)
4. Loading, unloading and handling charges associated with the international transport
(C)
5. Insurance costs (D)
6. Customs value (A) + B) + (C) + (D)
IV. COMPLEMENTARY INFORMATION
Explain why the value cannot be determined in accordance with the preceding method and
why this is the appropriate method.
Indicate the element of proof that provides the basis for the declared value, as per Article
5, 1.a, or that which is to be presented within 90 days, within the terms of Article 5,
paragraph 1 of the Agreement (method 4).
Justify each value informed on this DVA form (Method 4).
Justify the computed value (Method 5).Justify the declared value (Method 6).Other clarifications.
V. PLACE, DATE AND IMPORTER'S SIGNATURE
VI. RECEPTION (FOR OFFICIAL USE)
Approved by the IN/SRF, No. 16/98.G/VAL/N/1/BRA/2
Page 32
ANNEX III
TYPES OF DOCUMENTS AND INFORMATION CORROBORATORY
OF CUSTOMS VALUE DETERMINED UNDER THE
TRANSACTION VALUE METHOD
1. Sale contract or agreement
2. Contract or agreement concerning:
(a) Supply of goods and rendering of services;
(b) transfer between companies by way of honoraria for administration, publicity and
contributions to research and development;
(c) operation of processing or transformation;
(d) brokerage or sale fees;
(e) buying commissions;
(f) guarantees;
(g) royalties;
(h) licence fees;
(i) right to reproduce the goods.
3. Other agreements or contracts related to the sale operation;
4. Copy of the official export document of the goods;
5. Official price list for exportation issued by the supplier;
6. Purchase order;
7. Packing list;
8. Exchange contract and other documents related to the payment for the goods;
9. Financing contract and other financing documents;
10. Accounting records;
11. Detailed information on discounts granted by the supplier;
12. Information related to the point of direct shipment to the importing country proposed by the 
supplier.G/VAL/N/1/BRA/2
Page 33
NORMATIVE INSTRUCTION 17, OF 16 FEBRUARY 1998
Publicizes texts Emanating from the Technical Committee on Customs Valuation
The Secretary of Federal Revenue, in the exercise of his powers and in view of the Agreement
on the Implementation of Article VII of the General Agreement on Tariffs and Trade - GATT 1994,
contained in Annex 1A of the Agreement Establishing the World Trade Organization, WTO,
promulgated by Decree 1.355, of 30 December 1994, and considering the provisions of Decree 2.498,
of 13 February 1998 and of Item III of Article 2 of Order 28, of  16 February 1998, of the Minister of
Finance, resolves:
1st Article.  The explanatory notes, commentaries and expert opinions issued by the Technical
Committee on Customs Valuation of the World Cu stoms Organization - WCO, contained in the
Annex to these Normative Instructions, shall be observed in the customs valuation.
2nd Article.  The publication of new acts of the Committee referred to in the previous Article
will be carried out by act of the General Coordinator of the Customs System.
3rd Article.  This Normative Instruction shall enter into force on the date of its publication,
producing effects as of 2 March 1998.
EVERARDO MACIEL
ANNEX
(The text of the following documents of the Technical Committee on Customs Valuation of the World
Customs Organization - WCO are annexed to the text  of Normative Instruction 17/98:  explanatory
notes 1.1, 2.1, 3.1, 4.1, 5.1 and 6.1;  commentaries 1.1, 2.1, 3.1, 4.1, 5.1, 6.1, 7.1, 8.1, 9.1, 10.1, 11.1,
12.1, 13.1, 14.1, 15.1, 16.1, 17.1, 18.1 and 19.1;  expert opinions 1.1, 2.1, 3.1, 4.1, 4.2, 4.3, 4.4, 4.5,
4.6, 4.7, 4.8, 4.9, 4.10, 4.11, 4.12, 4.13, 5.1, 5.2, 5.3, 6.1, 7.1, 8.1, 9.1, 10.1, 11.1, 12.1, 12.2, 12.3,
13.1, 14.1, 15.1, 16.1, 17.1, 18.1, 19.1, 20.1 and 21.1.)G/VAL/N/1/BRA/2
Page 34
NORMATIVE INSTRUCTION 18, OF 16 FEBRUARY 1998
Provides for the Printing of Forms Approved by Normative Instruction 16, of 16 February 1998
The Secretary of Federal Revenue, in the exercise of his powers and bearing in mind the
provisions of Article 420 of the Customs Regulations approved by Decree 91.030, of 5 March 1985,
decides the following:
1st Article.  The forms "Customs Value - Provision of Information Relating. to Methods 2nd
and 3rd" and "Declaration of Customs Value", contained in Annexes I and II of Normative Instruction
16, of 16 February 1998, shall be printed on first-class white offset paper, weighing 75 grams persquare meter, on an A4 format (210mm x 297mm), in black.
2
nd Article.  Interested companies are hereby au thorized to print and market the forms which
are the subject of this Normative Instruction.
#1st.  The templates of the forms to be printed shall be supplied by the Division of Technology
and Information Systems - DITEC of the Regional Superintendences of Federal Revenue.
#2nd.  Forms to be marketed shall contain, on footnote, the name and number of the General
Register of Taxpayers - CGC of the printing company.
3rd Article.  Printing and filling out, by electronic means, of the forms which are the subject of
this Normative Instruction is hereby authorized, observing the provisions of Article 1st.
4th Article.  Forms which do not fulfill the specifications approved this year shall be subject to
seizure by officers of the Secretariat of Federal Revenue.
5th Article.  This Normative Instruction shall enter into force on the date of its publication.
EVERARDO MACIEL
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