In this Revenue auction Both individuals and legal entities with a Digital Certificate can participate. Check out this article.
THE Federal Revenue auction started on May 24, 2021 from 8 am to 6 pm and will run until June 1. The auction contains electronic items that were seized.
To access the list of all the goods that will be auctioned, see the notice on the website Federal Revenue auction, which is available on the website itself Federal Revenue website.
Items being auctioned include beverages, electronic products, vehicles, and computer items.
As for electronic products, only individuals or legal entities that have a digital certificate will be able to participate in the auction.
THE Federal Revenue Service notice from Fortaleza that will carry out the auction is number 317900/001/2021.

See how the Federal Revenue Auction will work
The products are in 48 batches that are in the inspection of the Pinto Martins International Airport, the Revenue of Fortaleza (Mucuripe), also in the Ceará ports (Pecém), in the port of São Luís do Maranhão.
Also at the Federal Revenue Office in Juazeiro do Norte, Ceará. And also at the Federal Revenue Office in Teresina do Piauí.
See auction location and dates
For those interested, they can visit the lots, between May 24th and May 28th. All times and addresses are available in the notice of Federal Revenue Auction, in item 3.
The auction itself will take place on June 2, 2021, at 10 am. However, the auction rules only allow participation by individuals and legal entities who have submitted bids during the bid submission period.

Criteria for participating in the auction
According to information on the Federal Revenue Service's own website, the Electronic Auction is the system used by the country's Federal Revenue Service to organize its electronic auctions of seized products.
Any citizen can access the notices of Revenue auctions via the internet. Just go to the “Consult auctions” option.
Those who are interested in the Revenue auction, they need to enter the Federal Revenue website through e-CAC Portal.
It is of fundamental importance that interested parties have a valid Digital Certificate, so that they can use it on the portal, to have access to Federal Revenue auction.
All goods from Federal Revenue auction follow the procedure and are regulated in accordance with the ordinance MF Ordinance No. 548/2009 and also the RFB Ordinance No. 2,206/2010.
So that you can use and have access to the system Federal Revenue auction, you will need to use the browser “Internet Explorer 10.0” or a version higher than that.
Or you can use Google Chrome 27 or higher. Or finally you can use Firefox 3.0 or higher.