Capital Goods is Granted by Ordinance 309

Reducing the rates of import duty will be GRANTED through Ordinance 309 of June 24, 2019, the import tax rate may be fixed at up to 0% (zero) for new capital goods with no equivalent domestic production. 

HIGHLIGHTS of Ordinance 309 of June 24, 2019 

• Exclusively for new goods;
• Its validity lasts for two (2) years;
• For capital goods (CG), and a single product, even though the machine may be part of combination of machines or a functional unit;
• For IT and telecommunications goods (BIT), applicable to parts, parts and components for production, not for sale; 

Presentation of Law suits
• Highlight the descriptive characteristics of the good that makes it essential to the applicant;
• Highlight the specific and technological differences on those manufactured nationally;
• Add documents to prove the differences on those manufactured nationally; 

Determination of National Production Existence / SDIC
• Determination of the national production of existence of well-equivalent will be made through Public Consultation (PC), in addition, through the alternatives:

a) Certificate or statement issued by class entity that represents domestic manufacturers who import pleads;
b) direct consultation to national manufactures or their representative Entities;
c) Consult the database of the National Bank for Social and Economic Development (BNDES) on the national production of the good;
d) SPD's own Register of goods with domestic production;
e) Technical Report; 

Document analysis / SDIC
• Analyzes information and documents referenced to the law suits claims according to (link) Resolution 66;
• See relation INFORMATION (LINK talk to me) that remains most in evidence causing disputes and claim filing.

Analysis of Tariff Classification and Suitability description of the Merchandise / RFB
• Analyses the tax classification and the description proposal;
• Analyses the NCM in TEC corresponds to a (BK) and (BIT);
• Analyses the NCM does not match the TEC to 0% or 2%; 

Public Consultation / ME (link)
• A description of the property, technical memorial or catalog will be published in MDIC's website for a period of 30 days;
• Even if there is some pending information it does not prevent the law suit EX from being published, except for the lack or file erasure;
• Only proposed DESCRIPTIONS / NCM APPROVED by SRF may be published;

 Technical analysis / SDIC
• Issuing opinions  to Ex Tariff Review Committee - Caex, besides the absence of national production, it examines:
a)Guidelines PBM - Brazil Bigger Plan;
b)Policy for the development of production of the sector, which belongs to the person or company requesting;
c)Policy for the development of production of the sector that belongs to the object of the law suit;
d)Absorption of new technologies;
e)Invest on improving the infrastructure;
f)Content of national equipments in the total number/whole of the projects;
g)Complexity of the good, functional unit or combination of machines to be imported;
h)Isonomy with goods produced in Brazil, in compliance with laws, tecnical regulations and safety;
i) Final destination of the goods to be imported; 

Report from - Caex
• Examines the reports prepared by the SDP on the fulfillment of the law requirements in order to grant ex-tariff;
• Examines with the purpose of subsidizing the deliberations of the members of GECEX and of the Council of Ministers of CAMEX;
• Examine the requirements for the granting of Ex and its Recommendations will be brought to the CAMEX for appraisal of GECEX; 

Report from - GECEX
• Examines report of Caex, and it is up to GECEX the REJECTION of the law suit granting the ex-tariff:
a) When proven the unambiguous existence of national production;
b) Where considered that there is no convenience and opportunity in the approval of the EX;
c) When it is understood that the law suit is not convergent with the assumptions contained in the subparagraphs of paragraph V of Article 11 (link) of Resolution 66; 

Resolutions / CAMEX
• CAMEX will forward to GECEX, a proposed Resolution and the final reports of resolution of EXs;
• The Council of Ministers of CAMEX decides the approval or not of the law suit granting ex-tariff; 

Changes - Existing EX
• The wording changes may be requested at any time within the period of validity of the ex-tariff:
a) Provided that the changes do not alter the good;
• The wording change orders should be taught by form (LINK);
• If there is a change of tariff classification (NCM), SRF will review the description and NCM submitted;
• Substantial changes in the wording of Ex where he modifies technical and functional specifications, the applicant submits a new law suit; 

• The product exposed in the PUBLIC CONSULTATION (CP) may be contested by form (link) and should be accompanied by:
a) original catalogs of goods produced nationally;
b) Detailed Description of the good features;
c) specifications that make the national equivalent and the claim of the object;
d) Comparative table between the goods;
e) technical literature;
f) Evidences of previous or clear ability to supply and equivalent supply;
g) Index nacionalização- FINAME code;
h) information as it deems appropriate.
• Generic challenges will not be valid;
• The challenge shall be duly justified and supported by technical data; 

• may be submitted within the period of the ex-tariff, 90-day advance preferably before maturity;
a) In the case of ex-tariff has expired, within two years after the end of the term;
b) Requests for renewals should instructed by form (LINK);
c) Requests for renewals will be subject to public consultation;
d) Renewal does not need further examination by the SRF, assumed that it maintained the same previous wording; 

• Ex-tariff IN FORCE may be REPEALED before the expiration date by:
a) Demand or governments own initiative;
b) On the existence of domestic production;
c) amendments to the aspects that have articles of Resolution 66; 
• The revocation requests should be instructed by form (linK); 

Destaques da Portaria 309 EX Matéria Prima & Produtos de Base Autopeças - Resolução CAMEX 61 Economia de um Ex-Tarifário Modelos de Pleito para Ex-Tarifário Produção Nacional Descrição Técnica Funcional para um Ex-Tarifário Fluxos & Prazos de um Ex-Tarifário Ex-Tarifário em Inglês