Brazilian importers can take advantage of tax incentives through the agreements signed by Brazil with other countries and economic blocs.
Tariff preferences only cover the Import Tax and do not apply to any other applicable import duties.
To secure a tariff preference for goods exported to Brazil, three conditions must be met:
i) a bilateral or multilateral agreement or treaty must be in effect between the country of origin and Brazil;
ii) the product must be covered under the respective agreement or treaty;
iii) the product must meet the minimum requirements of origin provided for under the agreement or treaty to ensure designation as an originating product in the exporting country, avoiding, in this way, characterization as a back-to-back operation.
IMPORTANT: The tax incentive is effectively formalized during the customs clearance process, at which time the importer is required to present the certificate of origin issued by the authorized agency in the exporting country to customs authorities. The certificate must include the legal bases for invoking the applicable trade agreement. Failure to present the certificate of origin results in forfeiture of the respective preferences, subjecting the importer to the regular applicable import duties.
The principal trade agreements to which Brazil is party include the Economic Complementation Agreement (ECA), signed within the scope of the Latin American Integration Association (ALADI).
There are two sources that provide the terms and conditions of the agreements currently in effect for Brazil:
Items: medications, cosmetic/beauty products, perfumes, personal hygiene products, foodstuffs, cleaning/disinfectant products, medical products, in vitro diagnostic products.
Regulatory Agency: National Health Surveillance Agency (Agência Nacional de Vigilância Sanitária – ANVISA).
Items: plants, plant products and byproducts, and agricultural materials.
Regulatory Agency: Department of Plant Health (Departamento de Sanidade Vegetal – DSV) of the Ministry of Agriculture, Livestock, and Food Supply (MAPA).
Items: Animal products.
Regulatory Agency: Federal Inspection Service (Serviço de Inspeção Federal – SIF) of the Ministry of Agriculture, Livestock, and Food Supply (MAPA).
IMPORTANT: the import and export of live animal species, products and subproducts derived from Brazilian wildlife and exotic wildlife are controlled by the Brazilian Institute for the Environment and Renewable Natural Resources (Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis – IBAMA)
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