On November 20, 2018, the Administrative Tribunal for Federal Tax Cases (CARF) has published Decision 1402003338 of 14 August 2018. This decision states that all the expenses regarding freight, insurance, and customs need to include when allowed by the importer. It basically tries to maintain equivalence between prices when defining the original price.
Previously, under Law 9,430/1996, inclusion of freight, insurance, and customs costs was not required, but instead was added as a requirement in Normative Instruction n. 243/2002. Provisional Measure, n. 479/2009 aimed to modify the wording of Law 9,430/1996 in this sense, but it was not converted into law. On the other hand, Law 12,715, published in 2012, determined that freight, insurance, and customs expenses should not be part of the actual price. So that, tax authorities stays in against of inclusion these costs in the actual price. Taxpayers appealed this to the Courts and CARF finally published its decision in favour of inclusion all the costs.
