On 07.31.2013, ICMS Covenant No. 88 was enacted, ruling accessory obligations concerning transactions with imported products. In summary, this ICMS Covenant postponed the filing of FCI to October 1st, 2013, and validated transactions performed after June 11, as per ICMS Covenant 38/2013.

This rule also relieved taxpayers from the obligation to indicate the FCI number in the electronic fiscal invoice (NF-e) issued to document transactions mentioned in ICMS Covenant No. 38/13, also until October 1st, 2013.

(ICMS Covenant No. 88, 07.26.2013, Official Gazette 07.31.2013. Available at: http://www.fazenda.gov.br/CONFAZ/confaz/Convenios/icms/2013/CV088_13.htm.  Accessed in August, 2013).