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The Complete Guide on Ex-Tariff in Foreign Trade

In a dynamic universe such as foreign trade, understanding the opportunities that are available is essential for companies seeking efficiency and competitiveness. In this comprehensive guide, we explore from the basics to the nuances of the recent GECEX Resolution No. 512, providing valuable insights to guide your business strategy.

What is Ex-Tariff?

The Ex-Tariff is a strategic tool that offers a temporary reduction in Import Tax rates for capital goods (BK) and IT and telecommunications goods (BIT). This measure aims to stimulate investments in specific sectors, promoting modernization and innovation in productive activities.

How does the Ex-Tariff Work?

The Ex-tariff benefit petition involves a request process, in which interested companies present arguments that justify the tariff reduction. The competent authorities' careful analysis takes into account the effective contribution of these assets to the country's economic and technological development.

Who Can Use the Ex-Tariff?

Companies of all segments and sizes can benefit from the Ex-Tariff, as long as they are willing to invest in goods that contribute to technological advancement and improvement of national production. 

However, it is important to highlight that companies that intend to claim the benefit must comply with some requirements, such as non-national similarity, proving that there is no manufacturing in Brazil of products similar to the one they intend to import; and the effective gain in technology and innovation from the acquisition of the asset.

What is the Strategic Importance of the Ex-Tariff for the Country?

The Ex-Tariff plays a crucial role in promoting the competitiveness of national industry. By encouraging the import of advanced technologies and equipment, it contributes to increasing the level of productivity and expanding the innovation capacity of Brazilian companies. In addition to adding jobs and income generation.

What Changes with GECEX Resolution No. 512?

GECEX Resolution No 512 brought special updates to the Ex-Tariff, impacting deadlines and conditions for granting benefits. 

Two of the most important changes were: the specific indication of non-application of the benefit (such as for used goods, integrated systems and consumer goods); and the need to present a detailed investment project, which contains information such as the usage schedule and productivity gains that justify the creation of the exception.

Staying up to date with these changes is crucial to taking advantage of import opportunities strategically and efficiently.

How to Import Using the Ex-Tariff Regime

A resolução GECEX N° 512 detalha as condições para concessão do benefício, mas, resumidamente, os passos seriam: 

  • Identification of national non-similarity; 
  • Preparation of a technical justification that explains the importance of the asset in productivity, technological innovation and contribution to economic development; 
  • Request to the government, by submitting a request with the mandatory information listed in the Resolution; 
  • Analysis by the responsible body and publication of the exception in the Official Gazette; It is, 

After importing the good, registration of the Import Declaration highlighting the concession of the Ex-Tariff, thus guaranteeing exemption from Import Tax according to the previously established conditions.

How important is it to have a specialized consultancy?

Understanding how to import under the Ex-Tariff regime requires a specialized approach. A consultancy specialized in foreign trade offers support from the preparation of the request to the actual import, ensuring that your company makes the most of the benefits of this regime. 

Our experts will guide your company at each stage of the process, ensuring that you achieve tariff reductions assertively and in compliance with current regulations.

The information above is already a good way to start your analysis regarding the opportunity to import while reducing costs. However, due to the complexity of the procedures, it is important to have experienced and qualified help to benefit from what this regime offers. Count on us to guide you towards international success.

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