The government of Brazil eliminated the import duties on 277 capital goods enclosed in 21 eight-digit tariff lines. In addition, it also terminated the temporary import tariff exemption set on 26 products.



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Official Gazette. Diário Oficial da União. Órgão: Ministério da Economia/Câmara de Comércio Exterior/Comitê-Executivo de Gestão. Resoluçao GECEX Nº 212 de 21 de junho de 2021. Avaialble at:

WTO. (26 July 2013). Trade Policy Review, Report by the Secretariat, Brazil. Report prepared for the sixth Trade Policy Review of Brazil. Document WT/TPR/S/283/Rev., p. 53, para. 3.38. Available at:

WTO Tariff Download facility, (retrieved on 15/09/2020)

Inception date: 30 Jun 2021 | Removal date: 30 Apr 2022

Import tariff

On 21 June 2021, the Executive Committee of the Brazilian Foreign Trade Chamber (Gecex) issued Resolution No. 212 temporarily eliminating the import tariffs on 251 capital goods. Furthermore, 26 additional ex-tarifários were added to previous regulations also leading to the elimination of duties (please, see related state acts). In total, the changes introduced affected 21 eight-digit tariff lines.

According to the WTO database, previously applicable duties ranged between 7% and 14% 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 regulations is linked (please, see related state acts). 

Resolution No. 212 was published in the Official Gazette on 23 June 2021 but the new import tariffs applied as of 30 June 2021. The measure has a temporary validity until 31 December 2021.


On 21 December 2021, the Executive Committee of the Brazilian Foreign Trade Chamber (Gecex) adopted Resolution No. 291 extending the validity of Resolution No. 14 until 30 April 2022. Consequently, this measure is also extended until 30 April 2022.

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 Gecex Resolution No. 213 that reduces the tariff on IT and telecommunications products (see related state act). Both resolutions produced 359 ex-tarifários.

Inception date: 30 Jun 2021 | Removal date: open ended

Import tariff

Resolution No. 212 issued by the Executive Committee of the Brazilian Foreign Trade Chamber (Gecex) on 21 June 2021, eliminated from the ex-tarifário regime 26 capital goods enclosed in 19 eight-digits tariff lines. The change introduced lead to an increase in the import duties applicable to the affected products.

According to the information available in the WTO database, the new applicable duties increased from 0% to values ranging between 3.5% and 16.2% depending on the product. 

Resolution No. 212 was published on the Official Gazette on 23 June 2021 and the new import tariffs applied as of 30 June 2021.