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
Concessions
• 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;
Disputes
• 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;
Renewals
• 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;
Repeals
• 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);
