The Federal Official Gazette published on December 24, 2012, SINIEF Adjustment nº 27/2012, which postponed to May 1st, 2013, the beginning of the mandatory presentation of the Import Content Report (Ficha de Conteúdo de Importação - "FCI"), provided for by SINIEF Adjustment 19/2012.

In addition to the postponement of the presentation of the FCI, the indication of the FCI number on the fiscal document will not be required until the date mentioned above.

Finally, SINIEF Adjustment 27/2012 formalized the agreement among the States and the Federal District to the effect that checking compliance with the secondary obligations established within the scope of SINIEF Adjustment 19/2012 will have, until April 1st, 2013, an exclusively instructive nature, except in the cases of willful misconduct, fraud or simulation duly evidenced by the Tax Authority.

In addition to SINIEF Adjustment nº 27/2012, COTEPE Act nº 61/2012 was published, providing for the technical specifications to fill up the FCI, produce the digital file, and for the software for the certification and transmission on the internet, as provided in clauses five and six of SINIEF Adjustment 19/12, among other provisions.

This bulletin was prepared with the cooperation of Lawyer Diogo Martins Teixeira.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.