The Highest Court STJ hat decided that expenses for goods movement on Brazilian territory cannot be included in the calculation base for the import tax (see judgment from the 1st Panels of the STJ, special complaint No. 1.693 873). Thus, the import tax to Brazil has de facto been reduced.
The discussion surrounded the Normative Instruction No. 327/2003 of the Federal Revenue Secretariat which according to the STJ has illegally included the goods movements costs into the customs calculation. Due to the higher calculation base the threshold of the customs valuation agreement and the Decree No. 6,759 / 2009 have not been respected. Since the goods movement is carried out only after arriving in the customs port, these costs cannot be included into the customs calculation.