Today, the Official Gazette published Decree of the National Executive Branch No. 838/2025 (URL omitted), which introduces an improvement to the customs guarantee regime set forth in Article 455 of the Customs Code.
This Article establishes the various types of guarantees that may be offered to the customs authorities in support of operations. These include: cash deposits, public debt securities, bank guarantees, surety insurance, real guarantees with special privilege, guarantees issued by the National Treasury, and, under subsection (h), any other form authorized by regulation.
In this regard, Regulatory Decree No. 1001/82 has authorized—pursuant to the aforementioned subsection—“a document signed by the interested party” as a sufficient guarantee before the customs authority.
Decree No. 838/2025 is issued within the framework of this provision, incorporating a more accessible alternative for foreign trade operators by expanding the scope of the “document signed by the interested party” as a valid guarantee for import and export operations, whether definitive or suspensive. In other words, the guarantee modality that could previously be used only in definitive export consignments for consumption may now be used for the aforementioned operations, with the exception of the following special cases: temporary importation of vessels or aircraft for private use arriving under their own power; temporary importation or temporary exportation of livestock driven on the hoof; and temporary importation of goods belonging to non-resident persons intended for display or use in exhibitions, fairs, congresses, sporting competitions, among other cases.
Furthermore, the Decree repeals the obligation to constitute cash deposits, representing a significant reduction in costs and a simplification of procedures for participants in international trade.
This measure seeks to harmonize the regime, expedite operations, and provide instruments that facilitate compliance with obligations without undermining customs control or the protection of fiscal interests, thereby aligning with the objectives of modernization and efficiency of the customs service.