Brazil: Extension of the Brazilian Drawback System
Description
Regulation of the Integrated Drawback System by unifying the existing rules on import drawback and drawback "verde-amarelo". The Integrated Drawback regime consists in the suspension of import tariffs and indirect taxes on the local or import purchase of inputs to be used in the manufacturing of export products. The new measure also covers the purchases of goods to be used in breeding, cultivation or extraction activities connected with the product to be exported, benefiting the agri-business sector. It also explicits that the system is applicable to local or imported goods incorporated in intermediate products used in the production of exported goods. This benefit is subject to the verification that these products were exported (Reported on April 27th 2010).
On July 28th 2010, the Article nº 7 of the “Medida Provisória nº 497” enlarged the scope of the Brazilian drawback regime (“drawback isenção”).
On 17 December 2010 the government published a Joint Decision ( "Portaria N.3" by the Secretary of Foreign Trade and the Secretary of Federal Customs ) to make public the detailed procedures to be followed by interested parties to be able to apply for the benefits established by "Medida Provisória N.467", of 27 July 2010.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | No |
| Is there any evidence that alternatives to the proposed measure were considered? | No |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | No |
| Was such evidence identified? | No |
| Is such evidence publicly available? | No |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | No |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | No |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | No |
| Did the government state its intention to review the measure within one year of implementation? | No |
Date Discovered: 29/07/2010
Implemented: Yes
Date of inception: 28 Jul 2010
GTA Evaluation: Amber
Source:
Portaria conjunta nº 467 publicada no DOU nº58 de 25/03/2010 - http://www.desenvolvimento.gov.br/sitio/interna/noticia.php?area=5¬ic...
Medida Provisória nº 497 - https://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2010/Mpv/497.htm
"Portaria conjunta N.3" of 17 december 2010 - http://www.in.gov.br/imprensa/visualiza/index.jsp?jornal=1&pagina=50&dat...
Government Response: The government issued the measure
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