Ruling Instruction n. 1.320 was published on January 16, 2013 and changed the rules governing the special warehousing customs regime.
Until publication of such rule, the dispatch for consumption of goods admitted under the special warehousing regime had to take place by the 10th of the month subsequent to the month of the exit of the goods from the inventory, with due regard to all the legal requirements, among them registration of the customs entry form with the proper office of the Brazilian Revenue Service. After publication of the ruling act, such time limit was changed. The reason of this change is that, if any administrative control by other consenting agencies is necessary, the dispatch may take place by the last day of the month subsequent to exit of the goods from the inventory.
(RFB Ruling Instruction n. 1.320, Jan. 16.2013, DOU-I, Jan. 16.2013. Available at: <http://www.receita.fazenda.gov.br/Legislacao/Ins/2013/in13202013.htm>. Access in: Jan. 2013).