[Free translation]
In recent years importing companies collected the additional 1% of COFINS-import, applicable to imports of certain products.
With the issue of MP 774/2017 this tax requirement was abolished, and since July 7, 2012 the additional 1% is no longer due by taxpayers.
However, MP 794/2017, which revoked MP 774/2017, reinstituted the additional COFINS-import (1%), which implies, of course, an increase in the importer's tax burden.
As it is a tax increase, said amendment (social contribution anchored in section IV, article 195 of the CF) could only occur after 90 days, that is after November 6, 2017, observing the nonagesimal precedence provided in the constitutional article.
In addition, there are arguments to defend that there is no current standard in the current legal system, providing for the collection of the additional 1% of Cofins in the importation of products. This is because the repristination ("resuscitation" of an extinct norm) is prohibited in the Brazilian legal system.
Thus, there are good grounds to argue that such a requirement could only have been made after 90 days of publication of MP 794/2017, as well as to avoid collecting the additional 1% of Cofins until new legislation validly reintroduces this obligation.
