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.