WORLD TRADE
ORGANIZATIONG/VAL/N/1/BRA/3
14 March 2000
(00-1009)
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 7 March 2000, has been received from the Permanent
Mission of Brazil.
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Normative Instruction No. SRF 139/1998
Provides for the customs valuation of imported goods in the cases mentioned herewith.
The Secretary of Federal Revenue, by the authority granted to him, determines:
Art.1 – In the importation of goods subject to th e same commercial transaction that classify in
separate tariff codes, according to the General Rules for Interpretation of the Harmonized Commodity
Description and Coding System, and that have been invoiced at a single overall price in accordance
with the pertinent commercial documentation, for th e purpose of the customs valuation, the importer
must appropriate this single overall price to the different imported goods.
Art.2 – In the situation set forth in the preceding ar ticle, the importer must declare the individual value
of the goods, as well as indicated, in the "Complementary Information" field of the import declaration
form, the criteria used in this apportionment, supported by documents references, accounting
references, or others, which must be at the disposal of the customs authorities, when requested.
Sole paragraph.  In the case that the importer does not possess the necessary information to the
apportionment to be done according with the establishe d in this article, he must accomplish it using of
the transaction value of identical or similar imported goods, or using other reasonable means
consistent with the principles and the rules established in the correspondent customs valuationlegislation.
Art.3 – Where there is evidence that the value imputed to the different goods obtained was increased
or decreased, in order to reduce the amount of importation duties, or to prevent the application of
safeguards, anti-dumping, countervailing or curtailment measures, the declared value will be rejected,and the customs value will be determined by the co mpetent authority, accordingly with the legislation
in force, without prejudice to the application of the penalties provided for in the specific legislation.
Sole paragraph.  The fiscal procedure provided for in this article is equally applied to the situations
where there is evidence of interference by the exporter in an artificial determination of individual
prices of the negotiated goods.G/VAL/N/1/BRA/3
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Art. 4 – The article 42 of the Normative Instruction No. 16, 1998, is hereby reworded as follows:
"Art. 42 – Customs release may not be accomplished while the guarantee, when required, is
not provided".
Sole paragraph.  The provision of a guarantee, determined by the SISCOMEX, shall be released
when:
I. The requirements for the summary procedures in the conclusive examination have been met,
in terms of Art. 39.
II. The guarantee value is lower than 20 per cent of the amount of the importation duties
collected, except if this value surpasses R$1 ,000 (one thousand Reais) per import declaration.
III. The guarantee value results from an incorrect fulfilment of the import declaration.Art. 5 – This Normative Instruction shall enter into force on the date of its publication.26 November 1998
Official Gazette of 30 November 1998G/VAL/N/1/BRA/3
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Normative Instruction SRF No. 125/99
Modifies the Normative Instruction SRF No. 16 of 13 February 1998 and revokes article 4 of
Normative Instruction No. 139 of 26 November 1998
The Secretary of Federal Revenue, by the authority granted to him, in regard to articles 11
and 12 of Decree No. 2.498 of 13 February 1998, and the Insertion I, art. 2 of Directive MF No. 28 of
16 February 1998, determines:
Art. 1 Articles 11, 13, 22, 31, 32, 33, 39 and 42 of Normative Instruction No. 16 of 13 February 1998,
are hereby reworded as follows:
"Art. 11 …III. by a period of payment, duly confirmed, providing it is not conditioned to a future or
uncertain condition.
…" (NR)"Art. 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
register the fact in the "Complementary Inform ation" field of the import declaration form and
declare an estimated value:
1. The factors mentioned in the caput  of this article must be implemented:
I.  in the period which was envisaged and registered in the "Complementary
Information" field, whenever known and confirmed at the moment of customs
clearance;  or
II. in 90 days, when unknown.
2. The importer must amend the declared value at the moment of the implementation of
the factors referred to in the caput  of this article, regardless of the established periods
mentioned in the preceding paragraph.
3. The estimated value will be considered definite if, at the end of the period established
in paragraph 1 of this article, amendments mentioned in the preceding paragraph have not
been provided.
4. The collection of the duty due, originated from the amendment referred to in
paragraph 2 of this article, will be made with the additional legal charges envisaged for
spontaneous payment.
5. Any duty due, determined by the customs authority by reason of non-compliance with
the provisions of this article, shall be charged with the penalties envisaged in the legislation."
"Art. 22 …
Sole paragraph.  In situations where SISCOMEX does not automatically supply the amount of
guarantee to be provided, but there are goods selected for customs value control, the local
authority may determine this value, falling in to account the provisions of art. 21 and the caput
of this article."  (NR)G/VAL/N/1/BRA/3
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"Art. 31  The information additional to that co ntained on the import declaration form or the
customs value declaration form, as well as the corresponding corroborative documents
required for the conclusive examination, in co nformity with Insertion I of the preceding
article, must be presented by the importer no longer than 20 days, determined by the customsofficer in charge of the value examination, ac cording to the period considered necessary to
meet the requirement.
Sole paragraph.  The period mentioned in this article can be extended for an equal period of
time, in response to a justified request by the importer."  (NR)
"Art. 32 …Sole paragraph.  Under the provisions of this article, the customs authority must notify the
importer of the reasons for the refusal of application of the transaction method, as well as to
order the importer to present elements to ma ke possible the valuation based on a substitute
method."  (NR)
"Art. 33  The duties due originated from the customs value examination of the goods, must be
formalized by an infraction notice or by an assessed duties notification."  (NR)
"Art. 39 …
I. The declared customs value had been amended, by the importer's initiative,
regarding the provisions of art. 42, paragraph 3;
II. The customs value of the selected good, declared according to the first
method of the Customs Valuation Agreement, is equivalent to the transaction value of
an identical good, previously imported, that has been confirmed or amended by
Customs, and since:
(a) the commercial conditions referred to the determination of the price paid for
the goods remain the same;
(b) the application of an occasional adjustment set forth by article 8 of the
Customs Valuation Agreement is kept the same;  and
(c) the stipulated on art. 42, paragraph 4, is observed.
III. There is no requirement of payment of import duties related to imported
goods which were selected for customs value control;  or
IV. The guarantee related to selected importation for customs value control is
released due to the incorrect fulfilment of the import declaration, in the terms of a
Normative Act to be provided by the General Coordination of the Customs System –
COANA.
Sole paragraph.  In applying Insertion II of this article, the verification if the conditions
stipulated in its provisions are met, will be performed by the customs officer designated to
accomplish the conclusive examination of customs value."  (NR)
"Art. 42  The customs release referred to in the previous article cannot be performed until the
guarantee is provided, when required in terms of article 21.G/VAL/N/1/BRA/3
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1. The guarantee value to be provided by the importer will be released or corrected by
the customs officer responsible for the preliminary or conclusive examination of customs
value, when it is the result of the incorrect fulfilment of the import declaration, observed to
this effect the provisions of a Normative Act by the General Coordination of Customs
System – COANA.
2. The provision of the guarantee required for customs clearance will be released when:
I. The declared customs value is amended by the initiative of the importer;II. The customs value declared for the selected good is equivalent to the
transaction value of an identical good that has been confirmed or amended in aninvestigation procedure of customs value;  or
III. The guarantee value is below 20 per cent of the amount of import duties paid
in the addition, except if this value surpasses R$1,000 (one thousand Reais).
3. For the purpose of Insertion I of article 39 and Insertion I of the preceding paragraph:
I. Amendments of the declared value must be finished until the conclusion of
the preliminary examination of the declared value;  and
II. From the amendment must result a supplementary payment of duties in an
amount equivalent or higher than the guarantee value that would be provided besides
any fines and additional legal charges.
4. For the purposes of Insertion II, paragraph 2, of this article:
I. The supplier and the country of origin of the goods must be the same;  andII. The importer must inform the number of the import declaration and of its
respective additions related to the identical good previously submitted to customs
value control in the "Complementary Information" field.
5. The customs officer responsible for the preliminary examination must verify the
fulfilment of the prerequisites of Insertion II of paragraph 2 and of the preceding
paragraph."  (NR)
Art. 2  Article 4 of Normative Instruction No. 139 of 26 November 1998 is hereby revoked.Art. 3  This Normative Instruction enters into force on the date of its publication.15 October 1999
Official Gazette of 18 October 1999
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