Declaratory Act No. 9 was published on 06.11.2013, ratifying ICMS Covenant No. 38, which rules the procedures related to Federal Senate Resolution No. 13, of April 25th, 2012. Among the modifications, we can mention the way to calculate the Import Content (“CI”).
According to this new ruling, one must consider the percentage corresponding to the division of the imported amount and the total value of interstate remittance, disregarding amounts related to ICMS and IPI. Furthermore, the acquirer of the product must classify it under pre-established levels, according to the percentage of imported content, considering it as national, imported or with mixed nature.
There have also been changes concerning accessory obligations. The term to file the Statement of Import Content (“FCI”) was postponed to August, 2013. Regarding the issuance of Electronic Invoice (“NF-e”), the manufacturer must inform the number of the FCI and the Import Content in percentage.
On subsequent transactions with an imported product that has not been subject to a manufacturing process, the establishment that issued the NF-e must indicate the number of the FCI and the Import Content concerning the previous transaction. ICMS Covenant No. 38 also authorizes States to forgive amounts related to the non-compliance with accessory obligations provided by SINIEF Act No. 19, of November 7, 2012.
(CONFAZ Declaratory Act No. 09, 06.10.2013, Official Gazette 06.11.2013).