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Legal Terms

Art.2°, XII - Term of Guard

The period during which the international shipment released, with tax credits, must be kept at the disposal of the recipient for the measures, at the latter's expense, that allow delivery of the consignment:
20 (twenty) days from the release of the consignment

Art. 50. 2°

The requirements must be met within 30 (thirty) days, counting from the date of its registration with Siscomex Remessa. After the expiration of the custody term or the expiry of the term for compliance with the tax requirement, without manifestation by the interested party, the shipment must be returned to the country of origin.

*Fonte: Instrução Normativa RFB n° 1737, de 15 de setembro de 2017