Federal Government publishes Decree that excludes unloading and handling expenses from the calculation base of taxes levied on imports of goods

Presidential Decree No. 11,090 was published today (June 08, 2022), excluding handling expenses from the customs value of imported goods, provided that such expense is separate from the cost of international transport.

The Decree amends the wording of item II of art. 77 of the Customs Regulation in the following terms:

  • Previous wording: “The customs value, regardless of the valuation method used, includes: II – expenses related to loading, unloading and handling, associated with the transportation of imported goods, until arrival at locations referred to in item I;”
  • New wording: “The customs value, regardless of the valuation method used, includes: II – expenses related to loading, unloading and handling, associated with transportation of imported goods, until arrival at locations referred to in item I, except for expenses incurred in the Brazilian national territory and separate from transportation costs;”

The customs value is part of the calculation basis of taxes levied on imports of goods, namely, Import Tax, IPI, ICMS and social contributions PIS-import and COFINS-import.

Demarest’s Tax and International Trade and Customs teams are available to provide any further clarifications necessary.