The ancillary tax obligations consequent of Federal Senate Resolution n. 13 of 2012 have been questioned in court.

The Importation Content Card and the statement of the importation cost stated on the sales bill have been the object of many lawsuits. This is so because the importers are complaining about the pressure they will suffer from their consumers, because they do not understand pricing criteria of imported products and because they would be showing their costs to competitors.

By demonstrating that such requirement to open costs violates the constitutional principles such as free competition and fiscal secrecy, various companies are obtaining court injunctions, reserving to themselves the right to keep their costs under secrecy, especially in the States of Espírito Santo and Santa Catarina.

A company was released from the obligation to deliver the Importation Content Card in the State of Santa Catarina.

(Federal Senate Resolution n. 13, Apr. 25.2012, DOU-I, Apr. 26. 2012 / Sinief Adjustment n. 19, Nov. 07. 2012, DOU-I, Nov. 09. 2012).