The Repetro is a special customs regimen of import and export of goods destined to the activities of research and of the culture of oil deposit and natural gas. The regimen obeys the dispositions of the Law n. 9.430/06, of the decree n. 3.451/02 and of the normative instructions of the RFB n. 1.415/2017 and n. 1.743/17.

After the implementation of the provisory measure n. 795, of 17/08/17 the regimen suffered many significant changes that demanded the edition of a new Normative Instruction (IN RFB n. 1.743/2017, of 26/9/2017) and the new Repetro starts to be called Repetro-Sped.


The REPETRO allows the use of specially created customs treatments, such as a concession of the Special Regime of Temporary Admission, for foreign goods; The Drawback suspension allowing import raw materials, semi-elaborated and finished products for the production, in the country, of goods for the oil industry, so that these products are exported and also the possibility of export operation with ficta exit of the Country, of goods manufactured here, and sold to the foreign-based company for the oil industry in Brazil.


Most of the equipment used in the oil exploration phase comes from abroad and this regime has tax incentives to encourage the entry of strategic goods, stimulation the national market for foreign suppliers and making Brazilian companies attractive to foreign investors.

As implementation modalities of REPETRO presented have the objective of suspending the incidence of taxes due on importation. Such taxes remain subject to their demandability suspended for the period of use of the regimen and may be effectively enforced in the event of certain situations foreseen by the regulative rule.

This regimen also allows for the possibility of goods being transferred to another custom special regime as well as shared usage of the goods by the same beneficiary.

Most recent changes

The following are in main changes introduced by IN RFB 1.743/2017:

Inclusion of a new modality of application of the regimen: an importation of goods for permanent permanence on the Country with suspension of payment of federal taxes imposed on importation.

Adoption of the Sped for its accounting control in substitution of the current computerized system used to control the Repetro.

Repetro-Sped starts to contemplate the control of temporary admissions to the economic usage with proportional payment.

Disclosure of the list of goods that can be definitively imported and goods that can be temporarily admitted in Repetro-Sped.

Exemption from qualification for companies that accept goods temporarily for economic application with proportional payment of federal taxes.

Sealing of the qualification to legal entities opting for the National Simple, for Presumed or Arbitrated Profit.


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