IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 31 May 2012 | Removal date: 29 Dec 2016
Still in force

Internal taxation of imports

On May 31, 2012, the Government of Brazil announced an increase of the tariff on Industrialized Goods (IPI, for its acronym in Portuguese) applicable to air conditioning systems. Additionally, the Brazilian authorities included microwaves and certain types of motorcycles in this tax regime.
 
According to this decree, as of May 31, 2012, the applicable IPI rate for air conditioning systems will be of 35%, and as of June 4, 2012 the applicable IPI rate for microwaves and these types of motorcycles will also be of 35%.
 
The products subject to the tax increase are classified under the following headings of the MERCOSUR Harmonized System: 8415.10.11, 8415.90.10, 8415.90.20, 8516.50.00, 8711.10.00 and 8711.20.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

439 Other general-purpose machinery & parts
8415 Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
841510 Window or wall types, selfcontained or ìsplitsystemî
841590 Parts
448 Domestic appliances & parts
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; ele
851650 Microwave ovens
499 Other transport equipment & parts
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
871110 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc

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