Access the Normative Instruction nº 844
REPETRO
Sector Info
Argentera OIL & GAS
The Repetro Special Customs Regimen allows the import of goods for oil and natural gas prospecting and exploration activities listed in a Federal Revenue Service Office Act with the suspension of taxes for temporary entry with economic use.
Details
REPETRO is Brazil’s special customs regime designed specifically for the oil and gas industry. It allows companies to import or export equipment and materials used in the exploration, development, and production of petroleum and natural gas with suspension or deferral of federal taxes.
It is defined in Brazil’s Regulamento Aduaneiro (Decree nº 6.759/2009) as a special regime for goods used in research and extraction of oil and gas.
REPETRO has evolved into two main branches:
Repetro (original): temporary importation of goods for exploration and production (valid until 2020).
Repetro-Sped: expanded regime covering temporary importation, definitive importation with tax suspension, and industrialization (valid until 2040).
The regime was extended to 31 December 2040 by Law 13.586/2017 and Decree 9.128/2017.
Goods allowed under Repetro
- Vessels to be used in oil and natural gas prospecting and production and those used for support and storage in these activities.
- Machinery, devices, instruments, tools, and equipment to be used in oil and natural gas prospecting and production.
- Oil and natural gas drilling and production platforms as well as those used for support to these activities.
- Automobiles assembled as machinery, devices, instruments, tools, and equipment to be used in oil and natural gas prospecting and production.
- Structures to support Platforms.
Advantages of Repetro
- Suspension of federal taxes.
- Exempt from LI (Import License) except for a few cases.
- The goods under Repetro can be shared, by the same beneficiary, with another contract specified in the qualification ADE.
- Notification of shared use of accessories is not required when these are used with the related asset.
- Full suspension of the Import Tax Regime.
Documentation
Relevant documents, files and information for a better understanding of Repetro and it´s advantages.
For companies that want to enter and be successful in the booming Brazilian Oil & Gas market and need expert advice and support, Argentera is the go-to choice.
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