Skip to main content

  • AddRemove
  • Build a Report 
Legal Update

Decree No. 8,257/2014 and Normative Instruction No. 1,471/2014

5 June 2014
Tauil & Chequer Legal Update

On 05/29/2014, Decree No. 8.257/2014 was enacted. The Decree provides the rules for the application of Law No. 10.893/2004 with respect to the Freight Surcharge for Merchant Marine Renewal (AFRMM) and the Merchant Marine Fund (FMM).

Article 12 of Decree No. 8.257/2014, on the same topic as Law No. 10.893/2004, provides for the suspension of AFRMM in connection with those imports under special customs regimes. The AFRMM will only be due when (and if) the imported item is subject to customs clearance for consumption.

On 05.30.2014, Normative Instruction No. 1,471 was enacted. It provides for the AFRMM control, collection and inspection procedures, including the time limits for providing information to the tax authorities, alteration of the information provided, and refund procedures.


  • Ivan Tauil
    T + 55 21 2127 4213
  • Roberta P. Caneca
    T +55 11 2504 4214
  • Carolina M. Bottino
    T +55 21 2127 4217

The Build a Report feature requires the use of cookies to function properly.  Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently.  If you do not accept cookies, this function will not work.  For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.