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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.


Maria Fernanda Furtado is a Principal in Baker McKenzie's Rio de Janeiro office.


Horácio Veiga de Almeida Neto joined the Firm in 2011 as a senior lawyer and became a partner in 2019. He integrates the tax & controversy practice group, of which he was part in his previous passage in the office between 2000 and 2003. Currently he leads the tax litigation practice group in the Rio de Janeiro office. He also deals with Customs Law Consultancy, related to the oil and gas industry, with emphasis on importation/exportation, tax customs regimes, charter agreements, etc.


Caroline Cassar is an associate in Baker McKenzie Rio de Janeiro office, in partnership with Trench Rossi Watanabe, a Brazilian law firm.