international capital and foreign exchange market regulation title 1 chapter 8 coding of operations section general provisions the codes relative to nature described in this constitute classification code referred paragraph article 23 law no 4 131 september 3 1962 2 any incorrect will make parties liable penalties prescribed legislation as well other administrative sanctions imposed by central bank brazil existence classify possibility keep recordings at sisbacen does not elide responsibility involved with regard observing legal specific norms procedures defined or government bodies entities financial transfers from countries for purpose returning values that were used their originally indicated objective unduly transferred must be a classified under same operation which return is linked using group 49 b