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Legal Update

Ordinance No. 615/2012 from Regional Superintendency of Brazilian Federal Revenue at 7th Fiscal Region

4 September 2012
Tauil & Chequer Legal Update

The Regional Superintendency of Brazilian Federal Revenue at 7th Fiscal Region has issued Ordinance No. 615/2012. The ordinance, which was published in the Union Official Gazette on August 30, 2012, is valid only before the 7th Fiscal Region (States of Rio de Janeiro and Espírito Santo). It revokes Ordinance No. 357/2009, which contained the main rules and procedures necessary for Repetro habilitation.

Ordinance 615/2012 contains rules for Repetro habilitation as well as procedures for the special customs regime and import for economical use. It also defines “import agreement,” “service agreement,” “leasing agreement,” and “Repetro beneficiary.”

The ordinance sets forth new administrative procedures for Repetro habilitation; it creates a new document to be filed by the importer regarding the status of the agreement; it requires, prior to Repetro habilitation, that the importer request approval of the company’s electronic tracking system; and it requires the importer, prior to Repetro habilitation, to register at the Notary Office its support documentation. Among other new administrative procedures that have been added by the ordinance, it is worth noting that the support documentation for Repetro habilitation must now also be submitted on digital media.

The procedures set forth in the ordinance become effective on January 1, 2013, however, companies can start using them now, since they have been published.


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

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