The Office of the General Counsel to the National Treasury published on February 22nd, 2013, the Declaratory Act #1 of February 22nd, 2013 which authorizes “the exemption to present defenses, file appeals, and the discontinuance of appeals already filed, provided that there are no other relevant grounds, i.e., lawsuits seeking the understanding that the container be not mistaken with the goods transported in the container, the reason why the seizure thereof  in light  of the order of the penalty of forfeiture of the cargo to be considered unlawful”.

The  National Treasury ´s position was based on an opinion that ratifies the Superior Federal Court (STJ) ´s precedents in the sense that the container is not a supplementary/adjunct item of the transported cargo nor constitutes the packing thereof.  The container, therefore, has a concrete existence and own function that is the transport.

The General Counsel to the National Treasury Office ´s position will bring a greater security to the companies who operate in the country with foreign trade.