April 2026

EU-Mercosur agreement signed

On April 14, 2026, the European Union and Mercosur (Brazil, Argentina, Uruguay, Paraguay) signed the trade agreement in Brussels after 25 years of negotiations. This is the largest trade deal in terms of population coverage (700+ million people) and tariff lines affected.

Key provisions for importers

• Tariff elimination timeline: 91% of EU exports to Mercosur will see tariffs eliminated over 10–15 years. 65% of tariff lines liberalized immediately or within 4 years.
• Provisional application: the trade pillar enters provisional application on May 1, 2026 — this means tariff reductions begin immediately, without waiting for ratification by all 27 EU member states.
• Machinery (HS 84): 93% of EU machinery exports to Brazil get tariff elimination within 10 years. Many start with immediate 20–30% preference margins.
• Chemicals (HS 28-38): full liberalization within 10 years for most products. Immediate 2–4pp tariff reductions on key inputs.
• Automotive (HS 87): tariff-rate quotas (TRQs) for EU vehicles — 50,000 units at reduced rates, increasing annually.
• Wine and spirits: tariff elimination over 10–12 years. EU Geographic Indications (Champagne, Prosecco, etc.) protected in Brazil.
• Public procurement: EU companies can now bid on Brazilian federal and state procurement contracts above the threshold — a market worth R$ 700+ billion annually.

Ex-Tarifário: 142 new exemptions

Resolução GECEX 637/2026 (published April 22) granted Ex-Tarifário exemptions for 142 products — 108 BK (capital goods) and 34 BIT (IT/telecom goods). This reduces the II rate to 0% for these specific products.

Highlights by sector

• Mining equipment: 18 NCMs — tunnel boring machines, conveyor systems, ore crushers
• Food processing: 14 NCMs — industrial pasteurizers, filling machines, automated packaging lines
• Renewable energy: 12 NCMs — wind turbine components, solar tracking systems, battery storage modules
• Medical equipment: 11 NCMs — MRI components, linear accelerators, surgical robots
• Data center: 9 BIT exemptions — cooling systems, high-density server racks, fiber optic switching equipment
• Automotive manufacturing: 8 NCMs — robotic welding cells, press stamping tools, EV battery assembly equipment

Full list searchable in our Ex-Tarifário database. If your product was granted an exemption, the zero-duty rate applies immediately upon publication.

ANVISA: medical device deadline extension

Resolução ANVISA 1.034/2026 extended the deadline for Class III and IV medical device manufacturers to comply with the new RDC 751/2022 requirements:

• Class III (high risk): compliance deadline extended from March 2026 to September 2026
• Class IV (highest risk): compliance deadline extended from March 2026 to December 2026
• What changed: RDC 751/2022 introduced new clinical evidence requirements, UDI (Unique Device Identification) labeling, and post-market surveillance obligations
• Who's affected: foreign manufacturers of implants, IVD reagents, imaging systems, and life-support equipment

The extension gives manufacturers 6–9 additional months to prepare documentation. ANVISA cited the volume of products requiring recertification and the limited capacity of Brazilian certification bodies as reasons for the delay.

CBS/IBS: first quarterly filing

April 30 was the deadline for the first CBS/IBS quarterly declaration covering Q1 2026 (January–March). Key observations from the first filing period:

• Filing rate: Receita Federal reported 78% on-time filing rate among registered importers — lower than the 95%+ rate for existing PIS/COFINS declarations
• Common issues: incorrect CBS/IBS calculation base (should be CIF × rate, same as PIS/COFINS import), and missing CBS/IBS line items on DUIMP declarations
• No penalties for Q1: Receita Federal confirmed that late filings for Q1 2026 will not incur penalties, recognizing the learning curve
• Reminder: CBS (0.9%) and IBS (0.1%) are additional to PIS/COFINS import rates in 2026. They are not offsets or substitutes until 2027.

Other updates

• MAPA: Japan pork protocol — MAPA approved 3 additional Japanese pork processing plants for export to Brazil, bringing the total to 11.
• INMETRO: updated the toy certification standard (Portaria 563) to align with ISO 8124:2024. Effective for imports after October 1, 2026.
• Siscomex: DUIMP now covers approximately 60% of all Brazilian imports by value. Full migration expected by Q4 2026.
• Trade defense: GECEX initiated anti-dumping investigation on polyester staple fiber from India and Indonesia (HS 5503.20). Importers of textile inputs should monitor.