Aerial view of Christ the Redeemer and Rio de Janeiro city, Brazil

In brief

On December 8th 2020, Brazilian General Customs Coordination enacted Ordinance COANA #85/2020, approving the REPETRO-Sped e-Manual and stating that the REPETRO “Q&A” Section shall have binding effects over the customs tax authorities and the regime beneficiaries, when expressly provided.


The e-Manual aims at providing general guidance on the regime rules , while the “Q&A” Guide provides the Brazilian IRS interpretation on its practical aspects.

By granting binding effects to the “Q&A” section, Ordinance COANA #85/2020 materially improves the regulatory framework of the regime, giving its beneficiaries legal certainty to comply with the relevant rules and narrowing the room for misinterpretation and controversy by different customs units or officials.

Our team is at your disposal for any further clarifications.

Click here to access the Portuguese version.


*In cooperation with Trench Rossi Watanabe, a Brazilian law firm.