IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 27 Apr 2010 | Removal date: open ended

Tax-based export incentive

On 27 April 2010, Brazil's drawback system for export goods was renewed and extended by Joint Ordinance (Portaria Conjunta) no. 467/2010.
 
The drawback system already existed before 2008 and includes various modules. The system applies to exporters who in turn receive a possibility to defer the payment of various taxes on goods that they used in the manufacturing process. Exporters may defer the import tax (II), federal excise tax (IPI), Social Integration Program contribution (PIS), and Contribution for Social Security Financing (COFINS). If a Brazilian company's final good is exported, this deferment may is turned into an exemption. Therefore exporers are effectively exempted from the payment of the stated taxes.
 
The Joint Ordinance no. 467/2010 regulates a new drawback module called Integrated Drawback Suspension. Three aspects in this Joint Ordinance are new to the drawback system:

  1. Tax suspension applies to the acquisition of goods used in the manufacturing of intermediary products, i.e., which are later supplied to the exporter, can be purchased in the domestic market. Previously, tax suspensions for intermediary goods were only granted in case the good was imported.
  2. Tax suspension applies to the acquisition of goods for use in repair, breeding, cultivation, or extraction activities of a product which will be exported.
  3. The tax suspension limit was extended up to 5 years for inputs used in the production of capital goods.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

011 Cereals
1001 Wheat and meslin.
100119 Other
100199 Other
1005 Maize (corn).
100510 Seed
100590 Other
012 Vegetables
0807 Melons (including watermelons) and papaws (papayas), fresh.
080711 Watermelons
080719 Other
1209 Seeds, fruit and spores, of a kind used for sowing.
120991 Vegetable seeds
013 Fruits & nuts
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
080121 In shell
080131 In shell
0802 Other nuts, fresh or dried, whether or not shelled or peeled.
080211 In shell
0806 Grapes, fresh or dried.
080610 Fresh
0807 Melons (including watermelons) and papaws (papayas), fresh.
080720 Papaws (papayas)
0808 Apples, pears and quinces, fresh.
080810 Apples
0810 Other fruit, fresh.
081090 Other
014 Oilseeds & oleaginous fruits
1201 Soya beans, whether or not broken.
120190 Other
1207 Other oil seeds and oleaginous fruits, whether or not broken.
120729 Other
015 Edible roots & tubers with high starch or inulin content
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
071430 Yams (Dioscorea spp.)
016 Stimulant, spice & aromatic crops
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
090111 Not decaffeinated
0902 Tea, whether or not flavoured.
090220 Other green tea (not fermented)
090240 Other black tea (fermented) and other partly fermented tea
0903 Maté.
090300 Maté.
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
090411 Neither crushed nor ground
090421 Dried, neither crushed nor ground
0907 Cloves (whole fruit, cloves and stems).
090710 Neither crushed nor ground
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
091011 Neither crushed nor ground
019 Forage; natural rubber; living plants; raw vegetable materials
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
060110 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
0602 Other live plants (including their roots), cuttings and slips; mushroom spawn.
060210 Unrooted cuttings and slips
1209 Seeds, fruit and spores, of a kind used for sowing.
120929 Other
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
121190 Other
021 Live animals
0101 Live horses, asses, mules and hinnies.
010121 Purebred breeding animals
0102 Live bovine animals.
010221 Purebred breeding animals
010229 Other
010290 Other
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
010511 Fowls of the species Gallus domesticus
023 Eggs of hens or other birds in shell, fresh
0407 Birds' eggs, in shell, fresh, preserved or cooked.
040711 Of fowls of the species Gallus domesticus
040721 Of fowls of the species Gallus domesticus
029 Other animal products
0409 Natural honey.
040900 Natural honey.
032 Non-wood forest products
1301 Lac; natural gums, resins, gumresins and oleoresins (for example, balsams).
130190 Other
1404 Vegetable products not elsewhere specified or included.
140490 Other
041 Fish, live, not for human consumption
0301 Live fish.
030111 Freshwater
042 Fish live, fresh or chilled for human consumption
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
030234 Bigeye tunas (Thunnus obesus)
030245 Jack and horse mackerel (Trachurus spp.)
030247 Swordfish (Xiphias gladius)
030289 Other
049 Other aquatic plants & animals
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
051199 Other
211 Meat & meat products
0201 Meat of bovine animals, fresh or chilled.
020120 Other cuts with bone in
020130 Boneless
0202 Meat of bovine animals, frozen.
020220 Other cuts with bone in
020230 Boneless
0203 Meat of swine, fresh, chilled or frozen.
020319 Other
020321 Carcasses and halfcarcasses
020322 Hams, shoulders and cuts thereof, with bone in
020329 Other
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
020500 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
020610 Of bovine animals, fresh or chilled
020621 Tongues
020622 Livers
020629 Other
020641 Livers
020649 Other
0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
020711 Not cut in pieces, fresh or chilled
020712 Not cut in pieces, frozen
020713 Cuts and offal, fresh or chilled
020714 Cuts and offal, frozen
020725 Not cut in pieces, frozen
020726 Cuts and offal, fresh or chilled
020727 Cuts and offal, frozen
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
021012 Bellies (streaky) and cuts thereof
021019 Other
021020 Meat of bovine animals
021099 Other
0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
050400 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
160100 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
1602 Other prepared or preserved meat, meat offal or blood.
160231 Of turkeys
160232 Of fowls of the species Gallus domesticus
160239 Other
160241 Hams and cuts thereof
160242 Shoulders and cuts thereof
160249 Other, including mixtures
160250 Of bovine animals
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
160300 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
212 Prepared & preserved fish, crustaceans, molluscs
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
030343 Skipjack or stripbellied bonito
030357 Swordfish (Xiphias gladius)
030389 Other
030390 Livers and roes
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
030431 Tilapias (Oreochromis spp.)
030489 Other
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
030559 Other
030571 Shark fins
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling
030611 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
030612 Lobsters (Homarus spp.)
030617 Other shrimps and prawns
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumpt
030759 Other
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
160413 Sardines, sardinella and brisling or sprats
160414 Tunas, skipjack and bonito (Sarda spp.)
160415 Mackerel
160420 Other prepared or preserved fish
214 Prepared & preserved fruits & nuts
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
080122 Shelled
080132 Shelled
0803 Bananas, including plantains, fresh or dried.
080390 Other
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
080420 Figs
080430 Pineapples
080440 Avocados
080450 Guavas, mangoes and mangosteens
0805 Citrus fruit, fresh or dried.
080510 Oranges
080520 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
080550 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
081190 Other
1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
120242 Shelled, whether or not broken
215 Animal fats
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
020910 Of pigs
216 Vegetable oils
1507 Soyabean oil and its fractions, whether or not refined, but not chemically modified.
150710 Crude oil, whether or not degummed
150790 Other
1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified.
150810 Crude oil
1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
151110 Crude oil
151190 Other
1512 Sunflowerseed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified.
151211 Crude oil
151229 Other
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
151499 Other
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
151521 Crude oil
151590 Other
1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
151620 Vegetable fats and oils and their fractions
217 Margarine & similar preparations
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
151710 Margarine, excluding liquid margarine
218 Cotton linters
1404 Vegetable products not elsewhere specified or included.
140420 Cotton linters
219 Oil-cake; flours & meals of oil seeds; vegetable waxes; etc.
1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
152110 Vegetable waxes
221 Processed liquid milk, cream & whey
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
040120 Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
222 Other dairy products
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter.
040210 In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %
040221 Not containing added sugar or other sweetening matter
040229 Other
040291 Not containing added sugar or other sweetening matter
040299 Other
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
040390 Other
0405 Butter and other fats and oils derived from milk; dairy spreads.
040510 Butter
0406 Cheese and curd.
040610 Fresh (unripened or uncured) cheese, including whey cheese, and curd
040630 Processed cheese, not grated or powdered
040690 Other cheese
231 Grain mill products
1006 Rice.
100620 Husked (brown) rice
100630 Semimilled or wholly milled rice, whether or not polished or glazed
100640 Broken rice
1102 Cereal flours other than of wheat or meslin.
110220 Maize (corn) flour
110290 Other
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
110423 Of maize (corn)
232 Starches & starch products; sugars & sugar syrups n.e.c.
1108 Starches; inulin.
110812 Maize (corn) starch
110814 Manioc (cassava) starch
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
170211 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
170290 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
235 Sugar & molasses
1701 Cane or beet sugar and chemically pure sucrose, in solid form.
170112 Beet sugar
170113 Cane sugar specified in Subheading Note 2 to this Chapter
170114 Other cane sugar
170191 Containing added flavouring or colouring matter
170199 Other
1703 Molasses resulting from the extraction or refining of sugar.
170310 Cane molasses
170390 Other
236 Cocoa, chocolate & sugar confectionery
1704 Sugar confectionery (including white chocolate), not containing cocoa.
170410 Chewing gum, whether or not sugarcoated
170490 Other
1803 Cocoa paste, whether or not defatted.
180310 Not defatted
180320 Wholly or partly defatted
1804 Cocoa butter, fat and oil.
180400 Cocoa butter, fat and oil.
1805 Cocoa powder, not containing added sugar or other sweetening matter.
180500 Cocoa powder, not containing added sugar or other sweetening matter.
1806 Chocolate and other food preparations containing cocoa.
180631 Filled
180632 Not filled
180690 Other
239 Food products n.e.c.
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
040819 Other
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
090112 Decaffeinated
090121 Not decaffeinated
090122 Decaffeinated
090190 Other
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
090422 Crushed or ground
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
091012 Crushed or ground
091099 Other
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
130219 Other
130220 Pectic substances, pectinates and pectates
345 Miscellaneous basic chemical products
1518 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of
151800 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of
1520 Glycerol, crude; glycerol waters and glycerol lyes.
152000 Glycerol, crude; glycerol waters and glycerol lyes.
391 Wastes from food & tobacco industry
0506 Bones and horncores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
050690 Other
0507 Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
050790 Other
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
051000 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

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