On 25/11/2013, SEFAZ Resolution No. 687/2013 was published in the Official Gazette of the State of Rio de Janeiro. The Resolution provides for the exemption of ICMS on the import of equipment connected with the supply of services for the intervention and containment of offshore oil and gas spills, which cannot be found in the local market. The exemption also covers the importation of spare parts and pieces relating to the relevant equipment.
For purposes of the exemption, a certificate confirming the lack of local production must be issued by the appropriate federal agency or representative entity of the machinery and equipment sector.