Brazil’s Federal Revenue Service has opened a public consultation on consolidating and modernising four customs warehousing regulations, aiming to clarify procedures, reduce compliance uncertainty and align oversight with current risk management practices.
Brazil’s Federal Revenue Service (RFB) launched a public consultation period on 4 September 2026 to gather feedback on a new Normative Instruction that will merge four separate regulations governing special customs regimes for the storage and warehousing of goods.
The initiative runs from 4 September 2026 through 23 September 2026 through the Brasil Participativo platform.
The proposed regulation brings together four existing instructions issued between 2002 and 2004: IN SRF No. 241 (6 November 2002) covering customs warehousing for imports and exports; IN SRF No. 386 (14 January 2004) for Special Warehouse–Desp operations; IN SRF No. 409 (19 March 2004) governing Bonded Warehouse–DAF regimes; and IN SRF No. 266 (23 December 2002) addressing Certified Customs Warehouse–DAC activities.
Reducing ambiguity and improving compliance
The consolidation addresses longstanding operational gaps. The draft clarifies procedures for granting and terminating regimes, establishes clearer deadlines, and defines stakeholder responsibilities. These changes aim to reduce litigation stemming from imprecise timeframes and procedural uncertainty that has created interpretative disputes among traders.
Modernisation aligned with current practices
The regulation also updates oversight mechanisms to reflect modern risk management and control practices. It preserves legal security for traders while maintaining the effectiveness of customs inspection under Decree No. 6,759 (5 February 2009). The text maintains existing administrative controls on imports and exports without eroding regulatory authority.
Participation in the consultation is open to businesses, individuals, professional associations, foreign trade specialists, and any other stakeholders with an interest in customs operations.
