IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Sep 2020 | Removal date: 31 Dec 2021

Import tariff

On 25 August 2020, the Brazilian Foreign Trade Chamber (Camex) issued Resolution No. 78 eliminating the import tariffs on 165 capital goods enclosed in 100 eight-digits tariff lines. Furthermore, 30 additional ex-trifários were added to previous regulations (please, see related state acts). 

According to the WTO database, previous applicable duties ranged between 3.5% and 16.2% depending on the product. 

The list of capital goods announced in the new regulation is added to the list adopted in February via Resolution Nº 14, hence the application period of these legislations are linked (please, see related state acts). 

Resolution No. 78 entered into force on 1 September 2020 and applies until 31 December 2021.


Ex-tarifário regime
The tariffs were reduced under Brazil's ex-tarifário regime, which allows temporary customs duty exceptions under the Mercosur Common External Tariff on capital and IT goods. Such an exception can be invoked in case the good in question has no domestically produced equivalent. The goal of this is to restructure Brazil's industrial park and infrastructure services (see WTO Trade Policy Review).

The measure was additionally introduced simultaneously with Camex Resolution No. 79 that reduces the tariff on IT and telecommunications products (see related state act). Both resolutions produce 217 ex-tarifários.

 
Update
On 22 October 2020, the Executive Committee of the Brazilian Foreign Trade Chamber (Gecex) issued Resolution No. 106 removing from the list of capital goods exempted from import tariff ex-tarifários 437 classified under tariff line NCM 8457.10.00. The new regulation entered into force on 1 November 2020.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

422 Tanks, reservoirs & containers of iron, steel or aluminium
7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment.
730900 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment.
429 Other fabricated metal products
8207 Interchangeable tools for hand tools, whether or not power operated, or for machinetools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or e
820730 Tools for pressing, stamping or punching
431 Engines & turbines & parts
8408 Compressionignition internal combustion piston engines (diesel or semidiesel engines).
840890 Other engines
432 Pumps, compressors, hydraulic & pneumatic power engines; parts
8412 Other engines and motors.
841221 Linear acting (cylinders)
841229 Other
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
841350 Other reciprocating positive displacement pumps
841360 Other rotary positive displacement pumps
841370 Other centrifugal pumps
841381 Pumps
841391 Of pumps
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841480 Other
841490 Parts
8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressurereducing valves and thermostatically controlled valves.
848110 Pressurereducing valves
848120 Valves for oleohydraulic or pneumatic transmissions
848190 Parts
433 Bearings, gears, gearing & driving elements; parts
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including
848340 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
848360 Clutches and shaft couplings (including universal joints)
848390 Toothed wheels, chain sprockets and other transmission elements presented separately; parts
434 Ovens & furnace burners & parts
8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
851410 Resistance heated furnaces and ovens
851420 Furnaces and ovens functioning by induction or dielectric loss
435 Lifting & handling equipment & parts
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
842539 Other
8426 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.
842619 Other
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
842810 Lifts and skip hoists
842839 Other
842890 Other machinery
8431 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.
843120 Of machinery of heading 84.27
439 Other general-purpose machinery & parts
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842121 For filtering or purifying water
842129 Other
842199 Other
8422 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers;
842220 Machinery for cleaning or drying bottles or other containers
842230 Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
842240 Other packing or wrapping machinery (including heatshrink wrapping machinery)
8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
842320 Scales for continuous weighing of goods on conveyors
8424 Mechanical appliances (whether or not handoperated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machi
842430 Steam or sand blasting machines and similar jet projecting machines
842489 Other
441 Agricultural or forestry machinery & parts
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers.
843280 Other machinery
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
843340 Straw or fodder balers, including pickup balers
8436 Other agricultural, horticultural, forestry, poultrykeeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
843610 Machinery for preparing animal feeding stuffs
843680 Other machinery
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farmtype machinery.
843710 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
442 Machine-tools & parts
8456 Machinetools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro discharge, electrochemical, electron beam, ionicbeam or plasma arc processes; waterjet cutting machines.
845610 Operated by laser or other light or photon beam processes
8457 Machining centres, unit construction machines (single station) and multistation transfer machines, for working metal.
845710 Machining centres
8458 Lathes (including turning centres) for removing metal.
845811 Numerically controlled
845891 Numerically controlled
8460 Machinetools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of headin
846021 Numerically controlled
846090 Other
8462 Machinetools (including presses) for working metal by forging, hammering or diestamping; machinetools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or met
846210 Forging or diestamping machines (including presses) and hammers
846221 Numerically controlled
846239 Other
846291 Hydraulic presses
846299 Other
8465 Machinetools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.
846510 Machines which can carry out different types of machining operations without tool change between such operations
8467 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or nonelectric motor.
846711 Rotary type (including combined rotarypercussion)
8515 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and appar
851590 Parts
443 Machinery for metallurgy & parts
8455 Metalrolling mills and rolls therefor.
845590 Other parts
444 Machinery for mining, quarrying & construction; parts
8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pileextractors; snowploughs and snow blowers.
843069 Other
8431 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.
843143 Parts for boring or sinking machinery of subheading 8430.41 or 8430.49
8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels,
847410 Sorting, screening, separating or washing machines
445 Machinery for food, beverage & tobacco processing; parts
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting
841981 For making hot drinks or for cooking or heating food
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farmtype machinery.
843790 Parts
8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
843810 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
843820 Machinery for the manufacture of confectionery, cocoa or chocolate
843850 Machinery for the preparation of meat or poultry
843880 Other machinery
449 Other special-purpose machinery & parts
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
844120 Machines for making bags, sacks or envelopes
844130 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding
844140 Machines for moulding articles in paper pulp, paper or paperboard
844180 Other machinery
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
847710 Injectionmoulding machines
847720 Extruders
847790 Parts
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
847950 Industrial robots, not elsewhere specified or included
847982 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines
847989 Other
847990 Parts
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
848060 Moulds for mineral materials
848071 Injection or compression types
848079 Other
451 Office & accounting machinery and its accessories
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coinsorting machines, coincounting or wrapping machines, pencilsharpening machines, perforating or stapling machines).
847290 Other
461 Electric motors, generators & transformers; parts
8501 Electric motors and generators (excluding generating sets).
850151 Of an output not exceeding 750 W
8503 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
850300 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
8504 Electrical transformers, static converters (for example, rectifiers) and inductors.
850440 Static converters
850490 Parts
481 Medical & surgical equipment & orthopaedic appliances
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sighttesting instruments.
901819 Other
901850 Other ophthalmic instruments and appliances
9019 Mechanotherapy appliances; massage apparatus; psychological aptitudetesting apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
901910 Mechanotherapy appliances; massage apparatus; psychological aptitudetesting apparatus
9022 Apparatus based on the use of Xrays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, Xray tubes and other Xray generators, high tension generators,
902214 Other, for medical, surgical or veterinary uses
482 Instruments & control equipment, except optical instruments
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).
902480 Other machines and appliances
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or
902710 Gas or smoke analysis apparatus
902730 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)
902750 Other instruments and apparatus using optical radiations (UV, visible, IR)
902780 Other instruments and apparatus
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.
903120 Test benches
903180 Other instruments, appliances and machines
483 Optical instruments & photographic equipment; parts thereof
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
901320 Lasers, other than laser diodes

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