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Brazil Extends Lower Duties, Announces New Procedures for IT and Capital Goods

The Brazilian government has extended through 31 December 2021 the duty-free treatment provided to a range of items under the special Ex-Tarifario programme for capital goods and information technology and telecommunications products. Separately, Brazilian authorities have issued new administrative procedures to analyse requests to add new items to the Ex-Tarifario list.

As a rule of thumb, items may only be incorporated into the Ex-Tarifario list if there is no equivalent domestic production for such items. Among other things, requests must identify a specific tariff line; suggest a description for the Ex-Tarifario item in accordance with certain parameters; be accompanied by original catalogues and the proforma invoice of the imported good, as well as technical literature; and contain descriptive information detailing the characteristics of the product.

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