Global Trade Alert

On 28 March 2016, the Brazilian Foreign Trade Council (Camex) issued Resolution no. 27 decreasing the import tariff on specific vehicles for a certain purpose from 35% to 0%. The goods are classified under the following Mercosur Common Nomenclature (NCM): 8704.90.00.
 
List of Exceptions to the Common External Tariff
The tariff codes were included in the List of Exceptions to the Common External Tariff (LETEC) of Mercosur, which is a mechanism that allows member states of Mercosur to apply customs duties that are lower or higher than otherwise listed in the Mercosur Common External Tariff schedule.

However, the tariffs shall not surpass the ceilings given by the WTO. Mercosur Decision CMC no. 26/15 gives Brazil the right to maintain a list of 100 codes based on the Mercosur Common Nomenclature until 31 December 2021.
Affected trade partners are identified based on the UN Comtrade's import data from 2014.

Update
On 25 October 2018, the Brazilian Foreign Trade Council has adopted Resolution 82 revoking 124 resolutions including this one.