Tax on Control and Inspection of Chemical Products
In Portuguese Tax on Control and Inspection of Chemical Products is named Taxa de Controle e Fiscalização de Produtos Químicos.
All chemical products which can be used in the production of narcotic or psychoactive substances or that determine physical or psychological dependence are subjected to control and verification in the production process, storage, commercialization, acquisition, donation, transportation, distribution, importation, exportation, recycling and usage.
Natural and legal entities that perform any of the activities mentioned above have to pay the tax to the Federal Police Department. Public institutions of education, research and health, federal, state and municipal public administration institutions and private assistance, philanthropic and non-profit entities are exempt from the tax.
There are three different costs for the tax on control and verification of chemical products.
- BRL 500.00 for the issue of the registry certificate; the copy of the registry certificate; and alteration on the registry.
- BRL 1000.00 for the issue of an operating license certificate; copy of the operating license certificate and renovation of the operating license
- BRL 50.00 for the issue of a special authorization or copy of the special authorization.