Ruling No. 687 was published on 11.25.2013 granting ICMS exemption to the import of equipments used to render services of contention and intervention in oil and gas leakings in high sea, without similar product manufactured in Brazil, as per the chart below:
8431.43.90 - Ex 017
Equipments to clean underwater rubbish
8431.43.90 - Ex 018
Equipments to apply, inject and distribute underwater oil dispersants, formed by a set of tools
8431.43.90 - Ex 019
Underwater equipments to contain uncontrolled leaking of oil and gas, formed by a set of auxiliary tools and equipments attached to a solid metal body (containment platform)
Intervention equipments (BOP) used to interfere with oil leaking and to prevent explosions caused by uncontrolled flows in erupting oil and gas fields
The import of other parts without similar manufactured in Brazil destined to guarantee the operation of these equipments is also exempt.
(Ruling SEFAZ No. 687, 11.22.2013, Official Gazette/RJ No. 219, 11.25.2013).