Brazil: News on determining Country of Origin

With Normative Instruction RFB nº 1.864/18 , new regulations regarding the procedures for verifying the country of origin of imports have been introduced that are subject to preferential tariff treatment.

The goal of the new regulation is the modernization and improvement of the process as well as its adaptation to Mercosur`s  “regime of origin.” Additionally, the adaptation to other international agreements signed by both Mercosur and Brazil will be granted.

The new guidance outlines multiple relevant terms in order to address and clarify possible problems that taxpayers and importers may encounter. These are the defined terms:

  • Preferential tariff treatment
  • Proof of origin
  • Declaration of origin
  • Certificate of compliance with the Mercosur regime of origin
  • Certificate of compliance with the common tariff policy

Further changes include:

  • Proof of origin: origin declaration can be presented to gain tariff preferences if provided for in the relevant trade agreement.


  • Validity of regulation: new rules apply to the verification of origin of goods imported from Mercosur member countries as well as goods imported under existing trade agreements


  • Verification competence:  delegated to RFB units having jurisdiction over the importer’s parent company


  • Self-regulation: may be allowed for the importer (via import declarations), buyer or consignee, under certain conditions, and before the RFB initiates a procedure regarding the proof of origin
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