The notification by Brazil to the WTO under Article 63.2 of TRIPS states:
'The Decree-Law establishes general rules concerning imports of goods, such as import tax; customs control of vehicles and goods; customs procedures.'
Available Texts:
Portuguese
Decreto-Lei n.° 37 de 18 de Novembro de 1966 6 dispõe sobre o Imposto de Importação, reorganiza os serviços aduaneiros e dá outras providências