On June 24 2013 the Coordenação-Geral de Administração Aduaneira (COANA) issued Executive Declaratory Act 18/2013, which determines that foreign vessels admitted into Brazilian waters destined for cabotage navigation or cruise trips along the Brazilian coastline will automatically be subject to the temporary admission regime and waived from customs control formalities. This understanding already prevailed among some companies in the sector, on the grounds of Article 5(VII) of Normative Instruction 285/2003, which was repealed on publication of Normative Instruction 1.361/2013 earlier this year.
The act has retroactive effect as of May 21 2013, the date on which Normative Instruction 1.361/2013 (which sets forth the existing provisions on the temporary admission regime) came into effect. However, despite the fact that the act specifically states that it is retroactively effective as of May 21 2013, it has been suggested that it should also apply to events before this date, thereby including operations performed within the scope of Normative Instruction 285/2003.
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