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Legal Update

Brazil: ICMS Tax (State VAT) on Imports Without Transfer of Ownership: Resolution SEFAZ RJ No. 1,000/2016

3 May 2016
Tauil & Chequer Legal Update

On April 28, 2016  Resolution SEFAZ No. 1,000/2016 was published in  Rio de Janeiro State´s Official Gazette, where it was stated that there would be a suspension of infraction notices from the ICMS based on the imports of goods and equipment without transference of ownership, as well as the cancelation of the current tax assessments.

According to the Resolution´s statement of reason, the Resolution is based on the decision rendered with general repercussion (Extraordinary Appeal No. 540.829-SP) by the Brazilian Supreme Court (“STF”), clarifying that the ICMS shall not levy taxes on the import of goods and equipment without transfer of ownership, in addition to the declaration of the State Attorney General’s Office in Rio de Janeiro under the Process No E-14/001/27129/2015 and PGE/PG/PG2 No. 862/2015.

In this context, the customs clearance will be made without any ICMS payment, provided that the Foreign Goods Release Guide (“Guia para liberação de mercadoria estrangeira sem comprovação do recolhimento de ICMS” - “GLME”) is duly signed by Tax Authorities and provided during customs clearance.


  • Carolina M. Bottino
    T +55 21 2127 4217
  • Diana Castro
    T +55 21 2127 4252

Related People

  • Ivan Tauil
    T + 55 21 2127 4213
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    T +55 21 2127 4230
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    T +55 11 2504 4626
  • Celso Grisi
    T +55 11 2504 4671
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