The Federal Revenue of Brazil published on 23/02/2015 Normative Instruction RFB nº 1549, of February 23, 2015, which amends articles 40 and 47 of Normative Instruction RFB nº 1471, of May 30, 2014, which provides for the Freight Surcharge for Renewal of the Merchant Marine (AFRMM), the Fee for Use of the Mercante System (TUM) and the related customs procedures.

With the new text, article 40 of Normative Instruction nº 1471/2014, ship owners will be able to request this refund after the discharge, without the need to evidence its delivery at the systems Siscomex Carga or Siscomex Mercante. The change made by the publication of Normative Instruction 1549/2015 occurred in relation to the procedures for requesting refund of the (unpaid) AFRMM , for being goods whose origin or final destination is a port located in Brazil's Northern or Northeastern Region, pursuant to relief set forth in article 17, Law 9432/1997.

The change made in article 47 sets forth that it is incumbent upon the head of the RFB unit with jurisdiction over the tax domicile of the applicant Brazilian shipping company to acknowledge the right to the AFRMM refund.

The changes brought by the new rule are already in effect

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