The Federal Revenue published the Normative Instruction (IN) No. 1356 of May 3rd, 2013 altering the Normative Instruction no. 680 of October 2nd, 2006, which disciplines imports custom clearance.
The main changes introduced by new NI are the revocations of Item I of art. 54 and the sole paragraph of art. 59 of the Normative Instruction no. 680 of 2006.
Such articles stipulated the following:
Art. 54. In order to remove the goods from a bonded area, the importer must present the following documents to the depositary:
I – the original counterpart of the bill of lading, or equivalent document, as proof of possession or ownership of the goods; (Revoked by the Brazilian Federal Revenue ´s Normative Instruction RFB no. 1.356 of May 3rd, 2013)
Art. 59. The early delivery of the goods, as stipulated in art. 47, shall be made by the depositary as per express authorization of the competent customs authority.
Sole Paragraph. In the hypothesis mentioned in the head provision, the customs clearance of the goods shall only be made after presentation of the documents mentioned in art. 54 to the custom authority for their respective verification (Revoked by the Brazilian Federal Revenue ´s Normative Instruction RFB no. 1356 of May 3rd, 2013)
By means of the Normative Instruction no. 680 of 2006, as amended by the Normative Instruction no. 957, the presentation of the Bill of Lading upon the clearance procedure has been waived whose original counterparts must remain in possession of the importer for a period of 5 (five) years.
Such provisions attributed some responsibility to the depositary terminal to check the original bill of lading´s counterpart.
It occurs that with the Normative Instruction ´s revocation, the terminal´s obligation became moot and the importer can from now on remove their goods without presentation of the original bill of lading´s counterpart. Such situation will create a greater concern for the carriers inasmuch as the transported goods will be delivered without presentation of the Bs`/L ´s original counterparts.
Further hypotheses of early clearance of the goods also stand out in the NI no. 1356, henceforth including the following cases:
- Unavailability of sufficient physical structure for storage or inspection of the goods in the customs clearance area or other next bonded areas;
- Necessity of a complex assembly of the goods for making its physical examination;
- Nonexistence of practical means in the customs clearance area to perform the marking and labeling procedure or any other required procedures for the use or commercialization of the goods in the Country;
- Goods subject to compliance with a technical norm requirement for their commercialization in the Country by means of technical and laboratorial examinations and further tests;
- Immediate necessity of removing the goods from the area in order to preserve the location ´s general health and safety standards, or by virtue of National defense, as per the request of the responsible party for the area or recommendation of a competent authority;
- In situations of public calamity or to ensure the population ´s supply, meet the interests of the public order or public health, the defence of the environment, or any other of public and notorious urgency; and
- In any other hypotheses established in Coana ´s act.