What is Ex-Tarifário?

Ex-Tarifário is a Brazilian government mechanism that temporarily reduces import duty (II) to 0-2% for capital goods and IT/telecom equipment that have no equivalent produced domestically. It is one of the most powerful — and most underused — tools for reducing import costs to Brazil.

How much can Ex-Tarifário save?

The savings are substantial. Without Ex-Tarifário, capital goods face 14% import duty and IT equipment faces 16%. With it, duty drops to 0%.

The impact goes beyond the duty itself. Because Brazil's taxes cascade, eliminating II at the top of the chain reduces every subsequent tax calculated on a base that includes II. The total landed cost reduction is typically around 22%.

Which products qualify?

Ex-Tarifário covers two categories:

• BK (Bens de Capital) — Capital goods: industrial machinery, production lines, laboratory equipment, specialized vehicles, construction equipment. Most products in HS chapters 84, 85, 87, and 90.
• BIT (Bens de Informatica e Telecomunicacoes) — IT and telecom equipment: servers, networking gear, specialized electronics, telecom infrastructure.

The key requirement: there must be no equivalent product manufactured in Brazil. MDIC (Ministry of Development, Industry, and Trade) evaluates each application individually.

The application process

1. Application via MDIC portal — The Brazilian importer submits a detailed technical description of the product, explaining why no domestic equivalent exists. The description must be specific enough to identify the exact product but generic enough to cover variations.
2. Public consultation — MDIC publishes the request for 30 days. Brazilian manufacturers can contest the claim by proving they produce an equivalent product.
3. SDIC technical analysis — SDIC (Secretariat of Industrial Development and Commerce), under MDIC, evaluates whether a domestic equivalent truly exists. If no valid contest is filed, SDIC recommends approval.
4. GECEX publication — GECEX (Executive Committee of Foreign Trade), under CAMEX, publishes the approved Ex-Tarifário via periodic resolutions. Each is assigned to a specific NCM code with a detailed product description. Valid for 2 years, renewable.

Average processing time: 3-5 months from application to publication.

What foreign exporters should know

As a foreign exporter, you cannot apply for Ex-Tarifário directly — only Brazilian companies with CNPJ and RADAR can submit applications. However:

• Check if your product already has Ex-Tarifário. Many NCM codes already have active exemptions. Search our database →
• Use it as a sales argument. Telling a Brazilian buyer "your product has Ex-Tarifário — duty is zero" is a powerful deal-closer.
• Help your buyer apply. You know your product's technical specifications better than anyone. Provide the detailed technical description that your buyer needs for the MDIC application.
• It's complementary to EU-Mercosur. The EU-Mercosur agreement will gradually reduce tariffs over 10-15 years. Ex-Tarifário provides immediate 0% duty for qualifying products during the transition period.

Ex-Tarifário vs. EU-Mercosur agreement

For EU exporters selling capital goods: use Ex-Tarifário now for immediate 0% duty, while the EU-Mercosur phase-in catches up over the next decade.