As recently decided by the Administrative Tax Court (CARF), PIS and COFINS do not levy on amounts paid for international freight if the transaction begins in Brazil and ends abroad – exportation. These taxes can only be imposed in the reverse situation, in which the product comes from abroad – importation.

The decision also clarified that the freight service also includes the collection, reunion of cargo and movement to the vehicle that will transport the cargo.

(Decision n. 3302-00,.927. Available at: <http://carf.fazenda.gov.br/sincon/public/pages/ConsultarJurisprudencia/listaJurisprudenciaCarf.jsf>. Accessed in: April, 2013).