Monthly Changes Digest
August 2025
Tax reform implementation advances with first implementing decree. DUIMP expands to HS chapters 72-83 (metals). Anti-dumping review on Chinese textiles.
Tax reform
Decreto 12.089/2025 — first implementing decree for CBS/IBS
The federal government published the first implementing decree for LC 214/2025, establishing CBS/IBS calculation methodology for imports. Key provisions: CBS/IBS on imports will be calculated on CIF + II (same base as current PIS/COFINS-Importação). Tax-exclusive calculation for IBS confirmed — ending the ICMS "gross-up" for the new tax. EFD-CBS electronic filing format published for testing.
Tariff changes
GECEX Resolution 594 — metals TEC adjustments
- 28 NCM codes adjusted in HS chapters 72-73 (iron and steel)
- Temporary reduction of 4pp on specific steel alloys (7225, 7226) used in automotive manufacturing
- Duration: 12 months (renewable)
- Objective: support automotive supply chain competitiveness ahead of EU-Mercosur
Ex-Tarifário — GECEX Resolution 596
- 112 new concessions — largest batch of the year
- Focus on renewable energy equipment (8502 — wind turbine components, 8541 — solar cells)
- 15 medical imaging equipment concessions (9018, 9022)
- First Ex-Tarifário for EV charging infrastructure (8504.40)
Customs procedures
DUIMP expansion — HS chapters 72-83
- DUIMP (Declaração Única de Importação) now mandatory for metals, base metal articles
- Previous DI (Declaração de Importação) format no longer accepted for these chapters
- DUIMP requires LPCO (Licenciamento, Permissão, Certificado, Outros) integration
- Importers of steel, aluminum, copper must migrate to DUIMP by September 1
Trade defense
Anti-dumping review — Chinese textiles
- SDIC initiates sunset review of anti-dumping duties on Chinese woven fabrics (5407, 5408)
- Current duties: 13.7%–39.4% ad valorem
- Review period: 12 months
- Brazilian textile industry (ABIT) petitioned for continuation
Regulatory changes
- INMETRO — new certification requirements for lithium-ion battery packs (8507.60) for consumer electronics. Effective January 2026.
- IBAMA — updated CTF (Cadastro Técnico Federal) requirements for chemical importers. Electronic filing now mandatory.
- Anatel — Wi-Fi 7 (802.11be) equipment type approval process established. Act 16.284.