Decree 41/2026 regulated how advance rulings work in foreign trade. In short, importers and exporters can request official rulings in advance on the tariff classification, value and origin of goods, before carrying out the operation.
How it works
For tariff classification and value, the procedure is handled by the customs service, under ARCA. When origin is in question, it moves to the Secretariat of Industry and Commerce. In both cases there is a maximum 30-day term to respond; if there is no reply, the company may proceed with the operation under the conditions it proposed, possibly against a guarantee.
Why it matters
Having a definition in advance provides legal certainty and avoids delays and surprises at the border. The measure also complies with the WTO Trade Facilitation Agreement.
Correct tariff classification is decisive for your operation's costs and restrictions. From our Tariff Classification Center we advise you to classify your goods correctly and make the most of this mechanism.