IRS will require proof of insurance in the gray channel | SEGS


Normative Instruction RFB No. 2072 of March 17, 2022, published by the Federal Revenue Service, amends IN SRF No. 680/2006 which provides for import customs clearance, and IN RFB No. 1702/2017 which regulates export customs clearance carried out by means of a Single Export Declaration (DU-E). The amendments aim to improve and modernize procedures for importing and exporting goods.

In relation to importation, if there is a suspicion of customs fraud and serious irregularities, the goods will be directed to the gray parameterization channel, where the tax analysis process is carried out by the intelligence sector of the Federal Revenue Service. In order to optimize the document verification in the instruction of the Import Declaration (DI), the importer will be required to present the supporting documents on the value of the goods. If the fiscal regularity of the goods is not proven, it will be permanently withheld by Customs.

The documents required are: commercial correspondence, price quotations, proof of formalization of contractual commitments and responsibilities, the pro forma invoice, or equivalent documents, proof of payments and guarantees, accounting records, and transport and insurance related to the commercial operation.

The proof of insurance mentioned in the new standard was not included in the previous IN SRF No. 680/2006. However, importers and their customs brokers must be careful with taking out insurance and proving it before the Federal Revenue.

As international import transport insurance is not mandatory, the proof must only be presented if the insurance is obviously taken out. The proof will serve to identify the value of the insured goods, and there cannot be any discrepancy between the value on the commercial invoice and the insured amount of the policy. The premium (insurance cost) is one of the components of the customs value on which the taxes payable are calculated.

If the insurance is contracted directly by the importer, a copy of the policy must be presented, mentioning the rate or cost of the insurance. If the insurance is contracted through a policy by stipulation of cargo agents and customs brokers, it will be necessary to present the policy or the insurance certificate or the annotation containing the insured amount and the premium charged. These documents are only legally recognized if issued and signed by the insurer.

It happens that many cargo agents and customs brokers work irregularly and surcharge the cost of insurance and charge customers higher amounts than those charged by insurers, keeping the difference as if it were profit. The rules for insurance intermediation are established in Resolution No. 434/2021 of the National Council of Private Insurance (CNSP) and in the Specific Clause of Stipulation of Transport Insurance No. 315. Among them, it is stated that the Stipulating Person is expressly prohibited from charging its customers any amounts related to insurance, in addition to those specified by the insurer.

The insurance surcharge practiced by the cargo agent or customs broker with the connivance of the insurance broker becomes material proof of the irregularity and constitutes a crime. For this infraction, the fine varies between R$ 5 thousand and R$ 1 million, as provided for in CNSP Resolution No. 243 of 2011.

With the advent of IN RFB nº 2.072/22, the crossing of information between the Federal Revenue and the Superintendence of Private Insurance (Susep) will be an experiment that can also be used in other transport insurance operations contracted by stipulation.

Aparecido Rocha – insurance reviewer

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