The Brazilian government time after time releases new lists of products included on the Ex-tarifário regime. This articles explain who makes this decision, why and also provides the most recent lists published of the products comprised.
The regime of Ex-tarifário stimulates investments in production with the temporary reduction of import duties for capital goods and information and telecommunication goods that are not produced domestically. The system's main objectives are:
- increase the technological innovation, job creation and income
- have special role in the adaptation and improvement of the nation's infrastructure
- stimulate investment to supply the domestic consumer goods market.
The requests for import duty reductions over BK and BIT are analyzed by the Production Development Secretariat of the Ministry of Development, Industry and Foreign Trade. They must be delivered in two copies to the General Protocol of this Ministry and be delivered electronically to sdp.extarifário @ mdic.gov.br.
It is up to the Comitê de Análise de Ex-tarifários, the Review Committee of Ex-tariff (Caex), to verify the non-existence of domestic production of goods registered in Ex-tarifário. They are also responsible for analyzing the objectives and the investments involved in goods allowed in the regime.
General Protocol address:
Esplanada dos Ministérios, Bloco J
Brasília (DF), CEP 70.053-900.
Import Duty Reduction
In October 2013, the publication of the Official Gazette of Brazil included two new Camex resolutions that reduced the import tax rates for 110 Ex-tarifários, the Resolution 88 and the Resolution 89. These 110 products are linked with global investment projects of 449.959 million USD that will be from the following economic sectors:
- food (19,48%)
- logistic (15,83%)
- mining (12,08%)
- plastics (10%)
- agribusiness (8,26%)
- capital goods (7,41%)
- metallurgy (7,05%)
- construction (5,13%).
The value related to direct investments in imported machinery and equipment is 133 million USD. The products with reduced import tax rates come mainly from Germany (29.34%), Japan (18.19%), Italy (16.23%), the USA (11.73%) and Switzerland (9.98%).
Resolution 88: For Information and Telecommunications Goods
The Information and Telecommunications Goods are also known as BIT in Brazil. They had their import tax reduced from a 16% rate to 2% rate through the Camex Resolution 88. The document informed that this rate should be charged over:
|9032.89.29||Ex 006: Management units of the alternative piston engine of spark ignition in accordance with the specifications of the Camex Resolution number 88.|
Resolution 89: For Capital Goods
Also named as BK, the Capital Goods had also their import tax rate diminished by the Camex Resolution number 89. Now, instead of the 14% import tax rate, the products determined by Resolution 89 will have a 2% rate. Products like the ones listed below are included in these new reductions, the rest of them can be seen in the Resolution.
|8408.90.90||Ex 016: Stationary diesel engines.|
|8414.80.31||Ex 002 and Ex 003: Equipment and devices for machines of effluent neutralization.|
| 8419.81.90 ||Ex 028: Professional grill for sandwich preparation.|
| 8419.89.99 || Ex 135: Equipment for the production of lead oxide. |
| 8419.89.99 || Ex 136: Thermal mixers and dryers used for fragile solids or for high-viscosity products. |
| 8422.30.29 || Ex 260: Automatic filling machines of liquid and viscous pasty products into plastics bags. |
| 8422.40.90 || Ex 446: Equipment and devices for stacking and packaging frozen products like "waffles". |
|8422.40.90|| Ex 447: Horizontal automatic filling machines for sachets packaging. |
| 8422.40.90 || Ex 448: Forming machines for folding boxes. |
|8426.20.00|| Ex 052: Tower cranes with rotation crown. |
|8426.41.90|| Ex 025: Self propelled cranes. |
|8427.10.90|| Ex 078: Electric order pickers. |
|8428.10.00|| Ex 003: Industrial elevators. |
|8428.33.00|| Ex 033: Equipment and devices for handling aluminium profiles. |
|8428.39.90|| Ex 090: Equipment and devices for the transportation of goods inside cardboard boxes. |
|8477.80.90||Ex 278: Automatic welding and cutting machines.|
|8479.89.99||Ex 707: Analyzing equipment of moisture content and defects in wood veneers.|
|8479.89.99|| Ex 708: Automatic piston rings assembly machines. |
|8479.89.99||Ex 709:Three-dimensional rapid prototyping machines.|
|8480.60.00||Ex 016: Galvanized steel corrugated models.|
|8514.30.90||Ex 006: Ultraviolet (UV) ovens for wood panels.|
|8514.40.00||Ex 003: Induction heaters for heat treatment of rolling mill.|
|8515.21.00||Ex 124: Equipment and devices for machines to weld concrete reinforcing.|
|8515.39.00||Ex 005: Equipment and devices for welding machines.|
|8515.39.00||EX 006: Inverter power source for MIG-MAG welding.|
|8604.00.90||Ex 049 and Ex-050: Railway platforms of total adherence.|
|8709.19.00||Ex 029: Self-propelled vehicles for small distances used to transport blocks and sections of hull and marine structures.|
|9024.80.29||Ex 010: Automatic machines for testing physical, mechanical and optical properties in papers.|
|9024.80.90||Ex 024: Equipment and devices for testing the mechanical properties of many types of products subjected to high pressure over the water.|
|9027.50.20||Ex 066: Portable sources of light.|
|9027.80.99||Ex 194: Automated equipment for rapid detection of bacteria, fungi and micro-bacteria in clinical samples of blood through hardware and software.|
|9027.80.99||Ex 195 and Ex 196: Equipment for in vitro detection of micro-bacteria in clinical samples.|
|9031.49.90||Ex 200: Automatic crankshaft measuring machines.|
|9031.80.99||Ex 469: Ground vibration test equipment for aircraft.|
|9406.00.92||Ex 003: Hermetic transference isolators.|