G/VAL/N/1/BRA/4  
13 de octubre de 2022 
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Comité de Valoración en Aduana  Original: inglés  
 
NOTIFICACIÓN DE CONFORMIDAD CON EL ARTÍCULO 22 DEL ACUERDO  
RELATIVO A LA APLICACIÓN DEL ARTÍCULO VII DEL ACUERDO  
GENERAL SOBRE ARANCELES ADUANEROS  
Y COMERCIO DE 1994  
BRASIL  
La siguiente comunicación, de fecha 7 de octubre de 2022, se distribuye a petición de la delegación 
del Brasil.  
 
_______________  
 
 
De conformidad con el artículo 22 del Acuerdo Relativo a la Aplicación del Artículo VII del Acuerdo 
General sobre Aranceles Aduaneros y Comercio de 1994, el Brasil tiene el place r de not ificar la 
publicación de la Instrucción Normativa Nº 2.090 de la RFB1, de 22 de junio de 2022, en la que se 
prevé la declaración y el control del valor en aduana de las mercancías importadas . Se revocan las 
Instrucciones Normativas siguientes:  
 
• Instrucc ión Normativa Nº 80 de la SRF, de 27 de diciembre de 1996;  
• Instrucción Normativa Nº 318 de la SRF, de 4 de abril de 2003;  
• Instrucción Normativa Nº 327 de la SRF, de 9 de mayo de 2003; e  
• Instrucción Normativa Nº 1.726 de la RFB, de 3 de agosto de 2017 . 
 
A continuación figura la versión inglesa de la Instrucción Normativa Nº 2.090 de la RFB, 
de 22 de junio de 2022 (traducción no oficial). La versión oficial está disponible en portugués en la 
dirección siguiente:  
https://www.in.gov.br/web/dou/ -/instrucao -normativa -rfb-n-2.090 -de-22-de-junho -de-2022-*-
4103744052 
 
_______________  
 
 
  
 
1 En inglés solamente.  
2 Esta Instrucción Normativa se rectificó el 3 de agosto de 2022 ( https://www.in.gov.br/web/dou/ -
/retificacao -419646465 ). G/VAL/N/1/BRA/4  
 
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  NORMATIVE INSTRUCTI ON RFB Nº 2.090, OF 22 JUNE 2022  
 
Provides for the declaration and control of the customs 
value of imported goods.  
 
The SPECIAL SECRETARY OF THE FEDERAL REVENUE OF BRAZIL, in the use of the 
attributions conferred on the item III of article 350 of the Inter nal Rules of the Special Secretariat 
of the Federal Revenue of Brazil, approved by Ordinance ME Nº 284 of July 27th, 2020, and 
considering the provisions of the articles 86 and 87 of Provisional Measure 2.158 -35, of August 24, 
2001, the Agreement on the Im plementation of Article VII of the General Agreement on Tariffs and 
Trade - GATT 1994 , set out in Annex 1A to the Constitutive Agreement of the World Trade 
Organization, approved by Legislative Decree Nº 30, of December 15th, 1994, and promulgated by 
the Decree Nº 1.355, of December 30, 1994,  the articles 76 to 85, and 89, of the Decree Nº 6.759, 
of February 5th, 2009 - Customs Act, the Decision of the Council of the Common Market - Mercosur 
Nº 13, of June 28, 2007, incorporated into the Brazilian legal o rder by the Decree Nº 6.870, of June 
4th, 2009, and decree Nº 10.139, of November 28, 2019, solves:  
CHAPTER I  
PRELIMINARY PROVISIONS  
Art. 1º This Normative Instruction provides for the declaration and control of the customs 
value of imported goods.  
§ 1º Th e provisions of the caput also include cases of reimportation of goods temporarily 
exported for outward processing.  
§ 2º The provisions of this Normative Instruction do not apply to cases fraud, evasion or 
collusion, involving the declared customs value, i n which it is not possible to ascertain the price 
actually practiced on importation, in which case the provisions of Art. 88 of Provisional Measure 
2.158 -35, of August 24, 2001, shall be applied.  
§ 3º The procedures established in this Normative Instructio n do not apply to combat 
dumping.  
§ 4º  The  calculation of the customs value shall be carried out in accordance with the 
specific legislation, in the case of goods subject to the special, simplified or unified taxation regimes, 
which deal with the articles 99 to 102 -A of Decree Nº. 6.759, of Februa ry 5, 2009 - Customs Act.  
Art. 2º For the purposes of this Normative Instruction, the following definitions apply:  
I - customs value of the good: the basis for calculating the Import Tax, when its rate is ad 
valorem, and it shall be calculated under the Agreement on the Implementation of Article VII of the 
General Agreement on Tariffs and Trade - GATT 1994 - Customs Valuation Agreement (WTO/CVA), 
promulgated by the Decree Nº 1.355/1994.  
II - buyer: the person who purchases the goods and undertakes to pay to the seller the 
negotiated price, even if a third party acts as an importer, to honor this obligation or to promote the 
import clearance;  
III - seller: the person who, as a result of the commercial transaction, transfers to the 
buyer the ownership of th e good and undertakes to deliver it according to the agreed terms and 
conditions, even if he hires a third party to honor this obligation or to promote export clearance.  
IV - related persons: natural or legal entities, as the case may be, if:  
a)  they are officers or director of one another’s businesses;  
b) they are legally recognized partners in business;  G/VAL/N/1/BRA/4  
 
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  c) they are employer and employee;  
d)  any person, directly or indirectly, owns, controls or holds 5% or more of the outstanding 
voting stock or shares o f both of them;  
e) one of them, directly or indirectly, controls the other;  
f) both of them are directly or indirectly controlled by a third person;  
g) together they directly or indirectly control a third person; or  
h) they are members of the same family.  
V - members of the same family:  
a) spouses or partners;  
b) brother and sister;  
c) ascending and descending in first and second degrees, in a direct line;  
d) uncle, aunt, nephew and niece;  
e) father -in-law, mother -in-law, son -in-law and daughter -in-law; and  
f) brother -in-law and sister -in-law. 
VI - Buying commission:  fees paid or payable by the buyer to his agent, for the services 
of representing the buyer abroad in the purchase of the good being valued;  
VII - value ratified: the customs value of a particul ar good, regularly calculated by a Fiscal 
Auditor of the Federal Revenue of Brazil, or expressly accepted by it, in accordance with the 
provisions of this Normative Instruction.  
§ 1º For the purposes of subparagraphs "e", "f" and "g" of the item IV of the head of this 
article, one person shall be deemed to control another when the former is, legally or operationally, 
in a position to exercise restraint or dictate orders in essential areas related to the direction of the 
activities of the second person, such  as, in direction positions, property rights, voting rights or 
location of commercial points.  
§ 2º Natural or legal persons that are associated in business, one of them being an sole 
agent, distributor, or exclusive of the other, whatever the name used, th ey shall be deemed to be 
related for the purposes of this Normative Instruction, provided that they meet any of the points of 
item IV of the head of this article.  
§ 3º - In accordance with the provisions of article 87 of Provisional Measure Nº 2.158 -35, 
2001, the relationship between the parties to the commercial transaction shall be presumed when, 
due to the legislation of the country of the seller or of the exporter or the practice to conceal 
information, it is not possible to:  
I - know or confirm the cor porate composition of the seller, their responsible or directors; 
or 
II - verify the existence, in fact, of the seller.  
Art. 3º All goods submitted to import clearance shall be subject to control to the 
corresponding customs value.  
Sole paragraph. The control referred to in the head of this article consists of the procedure 
for verifying the conformity of the customs value declared by the importer to the rules established 
in the WTO/CVA, the rules issued within Mercosur, and the provision s contained in the Customs Act, 
and in this Normative Instruction.  
CHAPTER II  G/VAL/N/1/BRA/4  
 
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  METHODS FOR DETERMINING THE CUSTOMS VALUE  
Section I  
Transaction Value Method  
Subsection I  
The Conditions for Using the Transaction Value Method  
Art. 4º The customs value of impor ted goods shall be the transaction value, that is the 
price actually paid or payable for the imported goods when sold for exportation to the national 
territory, adjusted in accordance with the provisions of Article 8 of the WTO/CVA, provided that:  
I - there are no restrictions as to the disposition or use of the goods by the buyer, except 
those that:  
a) are imposed or required by national legislation;  
b) limit the geographical area in which the goods may be resold; or  
c) do not substantially affect the valu e of the goods;  
II - the sale or price is not subject to any condition or consideration for which a value 
cannot be determined with respect to the goods being valued;  
III - no part of the proceeds of any subsequent resale, disposal or use of the goods by t he 
buyer will accrue either directly or indirectly to the seller, unless an appropriate adjustment can be 
made in accordance with the provisions of Article 8 of the WTO/CVA; and  
IV – there is no relationship between the buyer and the seller involved in the  import 
operation of the goods, or, if there is, the transaction value is acceptable for customs purposes, in 
accordance with the provisions of paragraph 3.  
§ 1º In  the case of sale between related parties, in accordance with the provisions of article 
2, the transaction value may be adopted in the import declaration, provided that the buyer can 
demonstrate that the relationship did not influence the price.  
§ 2º The o bligation to demonstrate the provisions referred to in § 1 also extends to the 
third party that acts as an importer on account and order, in accordance with the Normative 
Instruction RFB nº 1.861, of December 27, 2018.  
§ 3º  The demonstration referred to i n §§ 1 and 2 may be requested by the customs 
authority, and the transaction value shall be acceptable for customs purposes whenever the importer 
demonstrates that such value it is very close to one of the following test -values, occurring at or 
about at the  same time as the importation:  
I - the transaction value in sales to unrelated buyers of identical or similar goods for export 
to Brazil;  
II - the customs value of identical or similar goods, determined by method of deductive 
value, under the provisions of  Article 5 of the WTO/CVA; or  
III - the customs value of identical or similar goods, determined by the computed value 
method, under the provisions of Article 6 of the WTO/CVA.  
§ 4º The test -value referred to in the §3º shall be ratified or have previously been ratified 
by a Fiscal Auditor of the Federal Revenue of Brazil, pursuant the subparagraph "c" of item II of the 
article 30.  
§ 5º  The prohibition for the use of the transaction value method referred to in item IV of 
the caput also applies to the case i n which there is a relationship between the foreign seller and the 
predetermined ordering party, as dealt with in the Normative Instruction RFB nº 1.861, of 2018, G/VAL/N/1/BRA/4  
 
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  unless it is shown that the relationship did not influence the price, in accordance with the provisions 
of paragraph 3.  
§ 6º The characterization that the relationship between the parties influenced the prices 
practiced in the importation may be based, among other elements, on the information contained in 
the statements of calculation of the cost of the imported goods in operations carried out by a related 
person, for the purpose of determining the real profit, as provided for by the national legislation on 
transfer pricing.  
Subsection II  
The Price Actually Paid or Payable  
Art. 5º The price actuall y paid or payable includes all payments made or to be made, 
directly or indirectly, as a condition of sale of the goods being valued, by the buyer to the seller, or 
by the buyer to a third party, to satisfy an obligation of the seller.  
§ 1º The price actua lly paid or payable includes, among others, the costs related to:  
I - commercialization of the imported goods, such as advertising, warranty  and sales 
promotion, paid by the buyer to the seller or for the benefit of the seller so as to satisfy a part of 
the payment for the imported goods, and as a condition of sale of that good; and  
II - the supply of materials or provision of services to a th ird party, by the buyer, for the 
benefit of the seller, as a condition of sale of the imported good.  
§ 2º For purposes of calculation of the customs value based on the transaction value 
method, the discount related to previous transactions shall be conside red as part of the price actually 
paid for the valued goods to which this discount has been granted, regardless if the discount is 
distinguished in the commercial invoice.  
Subsection III  
Transaction Value Adjustments  
Art. 6º In determining the customs valu e in accordance with the transaction value method, 
there shall be added to the price actually paid or payable for the imported goods:  
I - the following, to the extent that they are incurred by buyer but are not included in the 
price actually paid or payabl e for the goods:  
a) commissions and brokerage, except buying commissions;  
b) the cost of containers and packaging which are treated as being one for customs 
purposes with the goods in question; and  
c) the cost of packing whether for labour and materials;  
II - royalties and license 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 fees are not included in the price actually pai d or 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.  
§ 1º For the purposes of this article, it will not be considered as a purchasing ag ent, the 
intermediary that:  
I - acts at your own risk when importing the goods;  
II -  holds the property right over the goods; or  
III - is related to the seller or to a person related to the seller.  
§ 2º For the purpose of applying item II of the head of t his article:  G/VAL/N/1/BRA/4  
 
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  I - it is considered also as related to the good being valued the royalties and license fees 
due on the inputs used in its production abroad; and  
II - it is considered as a condition of sale of the imported goods the payment of the 
correspondi ng royalties and license fees, whenever the obligation of payment by the buyer arises 
with the acquisition of the goods being valued, including as a condition for its production abroad, 
regardless of the relationship between the licensor and the seller or buyer.  
Art. 7º For the purpose of calculation the transaction value, there shall be added to the 
price actually paid or payable, the value of the following goods and services supplied, directly or 
indirectly, by the buyer free of charge or at reduced cost for use in the production of the imported 
goods:  
I - materials, components, parts and similar elements incorporated in the imported good;  
II - tools, dies, moulds and similar items;  
III - materials consumed in the production; and  
IV - engineering, research  and development projects, artwork, design work, plans and 
sketches, undertaken abroad.  
Art. 8º. The value of the supplies referred to in article 7º shall be equal to the sum:  
I - the acquisition or production cost adjusted, if appropriate, as a result of prior use to the 
supply or the added value for any repair or modification after the acquisition or production;  
II - transport and insurance costs incurred until their arrival at the place where they were 
used in the production of imported goods, when the b uyer incurs these costs; and  
III - customs duties or taxes on goods or services incurred abroad.  
§ 1º The  cost of acquisition or production of the goods or services, referred to in the item 
I of the head of this article, shall be determined based on:  
I – the cost of acquisition or lease, when they have been purchased or leased by a person 
not related to the b uyer at the time of purchase or lease;  
II - the cost of acquisition or lease, incurred by a person related to the buyer at the time 
of purchase or lease, that has not produced them, but has purchased or leased from an unrelated 
third party; or  
III - the cost of production, when they have been produced by the buyer or by a person 
related to the buyer at the time of purchase.  
§ 2º The adjustment resulting from the use previously to the supply, as provided in item I 
of the head of this article, shall be admi tted only when the asset has been duly depreciated based 
on the generally accepted accounting principles.  
§ 3º  For the purposes of this article, the total value of the good or service shall be 
considered, in case of free supply, or the amount correspondin g to the reduction granted by the 
importer, in case the supply is at a reduced price.  
§ 4º In importation by installments, related to the same purchase and sale contract, the 
appropriation of the value of the goods and services provided may be carried out according to the 
importer’s decision:  
I - in full, in the first shipment of goods;  
II - proportionally to the total units produced until the moment of import, duly proven; or  
III - proportionally to the total units traded, duly proven upon presentation of the 
respective contract for importations by installments.  G/VAL/N/1/BRA/4  
 
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  Art. 9º In determining the customs value, the following elements shall be added:  
I - the cost of transport of the imported goods to the port, airport or customs border point 
where the formalities fo r entry into the customs territory shall be conducted;  
II - loading, unloading and handling charges associated with the transport of the imported 
goods, until they arrive at the places referred to in item I, excluded the costs incurred in the national 
territory, since they are distinguished from the transportation cost; and  
III - the cost of insurance for the transport of the goods during the operations referred to 
in items I and II.  
§ 1º The elements referred to in the head of this article shall be include d in the customs 
value based on the costs actually incurred, including in cases of:  
I - free transport or if the transportation is performed by the importer himself; and  
II - goods that enter the country via their own ways.  
§ 2º For the purposes of item II  of the head of this article, the distinguisher of the charges 
incurred in the national territory will be accepted when it is stated on the bill of lading or equivalent 
document, on the commercial invoice, or on the invoice issued by the provider of the co rresponding 
services.  
Art. 10. The following charges or costs shall not be included in the customs value, provided 
that they are distinguished from the price actually paid or payable for the imported goods, in the 
respective supporting documentation:  
I - transportation and insurance costs, as well as other expenses associated with such 
transportation, incurred within the customs territory, from the places referred to in item I of article 
9º; and  
II - charges related to construction, installation, assembly, maintenance or technical 
assistance for imported goods, performed after the importation.  
Art. 11. Charges for interest under a financing arrangement entered into by the buyer and 
relating to the purchase of imported goods shall not be regarded as part of t he customs value, 
provided that:  
I – they are distinguished from the price actually paid or payable for the goods;  
II - the financing arrangement was made in writing;  
III - where required, the importer can prove that:  
a) such goods are actually sold at the  price declared as the price actually paid or payable; 
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 financing was provided.  
Sole paragraph. The provisions of t his article shall be applied in the situations where the 
financing is provided by the seller, bank or another natural or legal person and, if appropriate, where 
goods are valued under a method other than the transaction value.  
Subsection IV  
The Impossibility of Using the Transaction Value Method  
Art. 12. Customs authority may decide whether to apply the transaction value method in 
the following cases:  
I - failure to respond to a request to clarification related to the doubts about the truth or 
accuracy of the declared value;  G/VAL/N/1/BRA/4  
 
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  II -  the response to the request referred to in item I is insufficient to clarify the doubt of 
the customs authority;  
III - the importer or buyer of the goods does not provide the customs authority, in perfect 
order and conse rvation, with the documentation to support the information contained in the import 
declaration, the commercial correspondences, as well as the respective accounting records, if 
bookkeeping is demanded; or  
IV - other hypotheses arising from the application of the provisions of the WTO/CVA, 
including the non -compliance with the provisions of article 13.  
Sole paragraph. In the case it is decided that the transaction value is impossible to be 
applied:  
I - the Fiscal Auditor of the Federal Revenue of Brazil sha ll communicate its grounds to the 
importer.  
II - the customs value shall be determined in accordance to one of the alternate methods 
provided in articles 2, 3, 5, 6 or 7 of WTO/CVA, under the provisions of article 14 of this Normative 
Instruction and the I nterpretative Notes of Annex 1 to the WTO/CVA.  
Art. 13. The application of the transaction value method is prohibited in the case of the 
absence of objective and quantifiable data, related to the additions referred to in articles 6º, 7º and 
9º. 
Section II  
The Alternate Valuation Methods  
Art. 14. In the application of alternate valuation methods, the following shall be observed:  
I - the sequential order established in the WTO/CVA, until it reaches the first one that 
allows determining the customs value, obse rving the necessary precautions to preserve the fiscal 
secrecy; and  
II - the following reservations made by Brazil, pursuant to paragraphs 4 and 5 of Part I of 
the Protocol to the Agreement on the Implementation of Article VII of the General Agreement on 
Tariffs and Trade - GATT 1979, maintained in the WTO/CVA:  
a) the inversion of the order of application of the methods foreseen in articles 5 and 6 of 
the WTO/CVA may be applied only with the consent of the Fiscal Auditor of the Federal Revenue of 
Brazil; an d 
b) the provisions of Article 5, paragraph 2, of the WTO/CVA, shall be applied in accordance 
with the respective interpretative note, regardless of the importer’s request.  
Art. 15. For the declaration of customs value according to the methods provided in articles 
2 and 3 of the WTO/CVA, the importer may provide information to the customs administration about 
the customs value of identical or similar imported goods that he already has or he may request 
information about this value.  
§ 1º The  determination of the customs value, according to the methods provided in articles 
2 or 3 of the WTO/CVA, shall be carried out based on the transaction value of identical or similar 
imported goods, which has been ratified by the Fiscal Auditor of the Feder al Revenue of Brazil.  
§ 2º Only goods produced in the same country as the goods being valued may be 
considered identical or similar and goods produced by a different person shall be taken into account 
only when there are no identical goods or similar goods , as the case may be, produced by the same 
person as the goods being valued.  
§ 3º For the purposes of applying the methods referred to in the head of this article:  G/VAL/N/1/BRA/4  
 
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  I - the transaction value of identical or similar goods sold for exportation to the country 
shall be used:  
a) at the same time as the goods being valued, or  
b) in a period of time as close as possible to the date of export of the good being valued, 
in which commercial practices and market conditions that affect the price have remained identical;  
II - when the costs and charges referred to in article 9th are included in the transaction 
value, an adjustment shall be made to take account significant differences in such costs and charges 
between the goods under valuation and the identical or similar g oods in question arising from 
differences in distances and modes of transport; and  
III - if more than one transaction value of identical or similar goods is found, the lowest 
such value shall be used to determine the customs value of the goods being valued . 
Art. 16. In the application of the provisions of subparagraph "b" of paragraph 1 of Article 
5 of the WTO/CVA, after a period of (90) ninety days, counted from the date of the registration of 
the import declaration, if the importer does not position himse lf, he shall be notified in order to 
present the supporting documents for the resale of imported goods or the identical or similar goods, 
noting that in the case of:  
I - resale at a unit price higher than the estimated value, the payment of the difference in 
taxes shall be required, with the respective fines and interests;  
II - non-presentation of documents or non -occurrence of resale, the customs value shall 
be determ ined in accordance with a subsequent method.  
Art. 17. In determining the customs value by applying the computed value method, under 
the Article 6 of the CVA, the information contained in the statements of calculation of the cost of the 
imported goods in op erations carried out by a related person may be used, for the purpose of 
determining the real profit, in accordance with the transfer pricing national legislation.  
Art. 18. The determination of the customs value, by applying the method provided for in 
Article 7 of the WTO/CVA, may be carried out based on expert assessment, when based on objective 
and quantifiable data and observing the principle of reasonableness.  
CHAPTER III  
SPECIAL CASES OF CUSTOMS VALUATION  
Art. 19. When the customs value is not definiti ve on the date of registration of the import 
declaration, because the price to be paid or the necessary information to use the method of 
transaction value depend on factors to be implemented after import, duly proven, the importer shall 
declare the estimat ed values, and inform this situation in the "Complementary Information" field of 
the import declaration.  
§ 1º The estimated values shall be rectified by the importer, within 90 (ninety) days, unless 
the importer proves that the implementation of the facto rs referred to in the head of this article will 
take place in a longer period than that declared at the time of import declaration.  
§ 2º The estimated values shall be considered as definitively declared if, after the period 
established in accordance with §  1 of this article, the import declaration has not been rectified.  
§ 3º The payment of the duties and taxes’ differences, due to the rectification referred to 
in § 1 of this article, respecting the deadline established therein, shall be made with the legal  
additions related to the spontaneous payment.  
Art. 20. In the importation of goods that are classified in different tariff codes, under the 
provisions of the General Rules for the Interpretation of the Harmonized Commodity Description and 
Coding System, a nd that have been described in the invoice for a single global price, in accordance 
with the relevant commercial documentation, the importer shall appropriate this price to different 
imported goods.  G/VAL/N/1/BRA/4  
 
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  § 1º In the case referred to in the head of this article,  the importer shall declare the 
individualized values of the goods, as well as indicate in the import declaration the criteria used in 
this apportionment, based on documentation, accounting records or other evidences, which shall be 
available to the Fiscal  Auditor of the Federal Revenue of Brazil, for proof, when requested.  
§ 2º  In the case that the importer does not have the necessary information for the 
apportionment to be carried out in the manner established in this article, he shall carry it out based  
on the transaction of identical or similar imported goods or by other reasonable criteria, consistent 
with the principles and rules established in the customs valuation legislation.  
Art. 21. The customs value of carrier media bearing data or instructions (software) for data 
processing equipment shall be determined considering only the cost or value of carrier medium itself, 
provided that the cost or value of the data or instructions is separately identified in the purchase 
document.  
§ 1º The expression “ca rrier media” referred to in the head of this article shall not be taken 
to include integrated circuits, semiconductors and similar devices or articles incorporating such 
circuits or devices.  
§ 2º The expression “data or instructions” referred to in the hea d of this article shall not 
be taken to include sound, cinematic or video recordings and neither entertainment programs 
produced in series for retail marketing, including video games intended for use on consoles and 
game machines of video.  
CHAPTER IV  
VALUA TION OF GOODS ADMITTED IN SPECIAL CUSTOMS REGIME OR APPLIED IN SPECIAL 
AREA  
Art. 22. The customs value of goods admitted under special customs regime or applied in 
a special area, with total or partial suspension of tax and duty payments, shall be declared  based on 
one of the alternate methods provided for in the WTO/CVA, in accordance with the provisions of 
article 14 of this Normative Instruction and in the Interpretative Notes of Annex 1 to the WTO/CVA.  
§ 1º The provisions of the caput do not apply to im ports based on a sale for export to the 
country.  
§ 2º In case there are reasons to doubt the truth or accuracy of the customs value informed 
in the import declaration related to the admission in the regime, the Fiscal -Auditor of the Federal 
Revenue of Braz il can ascertain the value of the goods admitted in the regime, with the objective of 
determining the values of the suspended taxes.  
Art. 23. In the case of non -compliance with the rules for the permanence of the goods in 
the regime or in the case of the c learance for consumption, for the purposes of determining the 
amount of duty, the customs value of the goods shall be calculated in accordance with the valuation 
methods provided the WTO/CVA, not limited to the declared value at the time of their admission  to 
the regime.  
Sole paragraph. When applicable, the requirement for the constituted credit under a liability 
term does not affect the calculation and assessment of any difference in taxes and penalties, as a 
result of determining the correct customs value . 
Art. 24. In the case of reimportation of goods submitted to the temporary export regime 
for outward processing, in repair or restoration operations, the customs value related to the foreign 
materials used in the performance of these services, as well as the value of materials, components, 
parts and similar elements, which have been supplied directly or indirectly, free of charge or at 
reduced prices by the beneficiary of the regime, to be used in the reimported goods,  shall be 
determined under the provis ions of this Normative Instruction,  
Sole paragraph. In the case of importation of a product resulting from goods submitted to 
the regime referred to in the caput, the valuation shall be conducted on such resulting product, in G/VAL/N/1/BRA/4  
 
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  accordance with the WTO/CVA, and, after the determination of the taxable amount, the deduction 
referred to in Art. 455 of the Customs Act is allowed.  
CHAPTER V  
FISCAL PROCEDURES FOR CUSTOMS VALUATION  
Art. 25. The verification of the adequacy of the customs value declared to the rules and 
provisions established in the legislation will be carried out after the release of the good - customs 
clearance, in the period for the calculation of regularity and completion of the clearance, provided 
for in article 54 of Decree -Law Nº 37, of Novembe r 18, 1966.  
Sole paragraph. The selection for verification referred to in the head of this article shall be 
made due to procedures related to risk management, based on the customs administrations own 
criteria.  
Art. 26. For the purpose of  proving the declared customs value, the importer shall present, 
according to the circumstances of the corresponding commercial operation, supporting documents 
and additional information to those required, in general, for instruction of the import declarat ion. 
Sole paragraph. The information referred to in the head of this article includes, among 
others, the identification of the persons involved in the transaction and the details of their role in 
the operation, the commercial correspondence, the negotiatio n and confirmation documents that 
prove the conditions of the purchase and sale operation, accompanied by a complete description of 
the negotiation process and determination of the price of the goods, given the economic 
circumstances of the international m arket.  
Art. 27. Whenever demanded by customs authority, the importer shall prove the declared 
value by supplying the necessary information and presenting the respective supporting 
documentation.  
§ 1º For the purposes of this article, the supplying of infor mation and the presentation of 
the documents, referred to in head of this article, also constitute the obligation of any other person 
related to the import.  
§ 2º For the purposes of the head of this article, data, information and documents, as well 
as the respective accounting records related to the proof of customs value, shall be kept by the 
importer, at the disposal of the RFB, for up to five years, counting from the day of registration of 
the respective import declaration.  
Art. 28. When the customs admi nistration has reasons to doubt the truth or accuracy of 
the customs value declared or of the information or documents submitted to justify this amount, the 
customs authority may ask the importer or buyer to provide explanations, documents or other 
evidenc es which show that the declared value represents the price actually paid or payable for the 
imported goods, adjusted in accordance with of Article 8 of the WTO/CVA.  
Sole paragraph.  The doubts of the customs authority may be based on, besides other 
elements, the incompatibility of the declared price with:  
I - the customs values usually declared for identical or similar imported goods;  
II - the customs values of identical or similar imported goods determined by the customs 
administration;  
III - the pr ices for identical or similar goods indicated in international markets, specialized 
publications, proforma invoices and sales offers;  
IV - the costs to produce identical or similar goods;  
V - the resale price of the imported, identical or similar goods; or  
VI - the parameter price of the good to be valued, determined in accordance with the 
transfer pricing national legislation.  G/VAL/N/1/BRA/4  
 
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  CHAPTER VI  
INTERNATIONAL ACTS CREATED FOR APPLICATION OF THE WTO/CVA  
Art. 29. In the calculation of the customs value, the followin g international acts shall also 
be observed:  
I - Decisions 3.1, 4.1 and 6.1 of the Committee on Customs Valuation (CCV) of the World 
Trade Organization (WTO);  
II - paragraph 8.3 of the Decision on Implementation -Related Issues and Concerns to the  
Article VII of the GATT 1994, emanating from the IV WTO Ministerial Conference;  
III - Explanatory Notes 1.1, 2.1, 3.1, 4.1, 5.1 and 6.1, of the Technical Committee on 
Customs Valuation (TCCV), of the World Customs Organization (WCO);  
IV - Comments 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, 19.1, 20.1, 21.1, 22.1, 23.1, 24.1 and 25.1, of the TCCV;  
V - Advisory 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, 4.14, 4.1 5, 4.16, 4.17, 4.18, 4.19, 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, 21.1, 22.1, 23.1 e 24.1 of the TCCV; and  
VI - Case Studies 1.1, 2.1, 2.2, 3.1, 4.1, 5.1, 5.2, 6.1, 7.1, 8.1, 8.2, 9. 1, 10.1, 11.1, 12.1, 
13.1, 13.2, 14.1 e 14.2 and Studies 1.1, and its supplement, and 2.1, of the TCCV.  
Sole paragraph. The official translation into Portuguese of the acts to be observed in the 
calculation of the customs value is included in the Sole Anne x to this Normative Instruction and it 
will be available on the RFB website <https://www.gov.br/receitafederal/pt -br>. 
CHAPTER VII  
FINAL PROVISIONS  
Art. 30. The Coordination -General of Customs Administration (Coana) may:  
I - assign one or more RFB offices the competence for the verification referred to in the 
head of article 25 in particular to accept or calculate the transaction value of imported goods to be 
used in one of the alternate valuation methods; and  
II - write normative act with:  
a) the establishment of attributes and specifications related to the goods, complementary 
to the Mercosur Common Nomenclature (NCM), to be mandatorily informed in the import 
declaration;  
b) procedures for the ratification of values to be adopted as paradig m or test -value, and 
for the structuring of databases related to such values; and  
c) additional guidelines and procedures for the application of the provisions of this 
Normative Instruction.  
Sole paragraph. For the purposes of the provisions in the subpara graph "a" of clause II of 
the caput, it is understood as follows:  
I - attributes, the intrinsic and extrinsic characteristics of the good, relevant to the 
formation of its price; and  
II - specifications, the detailing of each attribute, that identifies the  imported good.  
Art. 31. The following Normative Instructions are revoked:  
I - Normative Instruction SRF Nº 80 of 27 December, 1996;  
II - Normative Instruction SRF Nº 318 of 4 April, 2003;  G/VAL/N/1/BRA/4  
 
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  III - Normative Instruction SRF Nº 327 of 9 May, 2003; and  
IV - Normative Instruction RFB Nº 1.726, of 3 August, 2017.  
Art. 32. This Normative Instruction shall be published in the Brazilian Federal Official 
Gazette, and it enters into force on July 1st, 2022.  
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