Ex-Tarifário in Brazil: Zero Import Duty on Capital Goods with No Local Equivalent
Short answer. The ex-tarifário is a Brazilian regime that temporarily reduces the Import Duty (II) to 0% on capital goods (BK) and IT/telecom goods (BIT) that have no equivalent produced in Brazil. On machinery that would otherwise carry an II of 14–20%, zeroing the duty is one of the largest single savings a foreign investor can capture on an import. It is granted per product by GECEX/CAMEX, tied to a specific NCM code and description, and valid for a fixed term. This brief explains what qualifies, how to apply, and how it interacts with the rest of the import-tax stack.
What the ex-tarifário is
Brazil sets its Import Duty through the Mercosur Common External Tariff. For capital goods and IT/telecom equipment, that duty is meaningful — often 14% to 20%. The ex-tarifário (“outside the tariff”) is a temporary exception: when a company needs to import a machine or system that is not manufactured in Brazil, it can apply to have the II on that specific product reduced to 0% for a defined period.
The logic is industrial policy: if the equipment cannot be sourced locally, taxing its import only raises the cost of modernizing Brazilian production. So the government waives the duty — but only where there is genuinely no domestic equivalent. [Source: GECEX/CAMEX — MDIC]
What qualifies
Three conditions have to line up:
- The right category. The goods must be classified as capital goods (BK) or informatics/telecom goods (BIT) under the relevant NCM codes. Consumer goods and raw materials do not qualify.
- No national equivalent. There must be no equivalent product manufactured in Brazil. This is the crux of the whole regime — and the point domestic manufacturers can contest.
- A specific product. The benefit attaches to a precise technical description (“destaque”) under an NCM code, not to a broad category. Two similar machines can be treated differently.
How the application works
The request is filed electronically and reviewed by GECEX (the Executive Management Committee of foreign trade) within CAMEX, under the Ministry of Development, Industry, Trade and Services (MDIC). The process, now integrated into Brazil’s modernized import framework (the Novo Processo de Importação), runs roughly like this:
- The applicant submits the product, its NCM classification, technical specs, and evidence that it is not produced in Brazil.
- There is a window in which domestic manufacturers can object, by demonstrating that they make an equivalent product. A valid objection can sink the request.
- If approved, the ex-tarifário is published in the Diário Oficial (Official Gazette) as a resolution, listing the NCM, the product description, and the validity period.
Because the grant is tied to a published resolution and a fixed term, importers usually plan purchases around the window and confirm the ex is still in force at the time of clearance. [Source: GECEX/CAMEX — MDIC]
What it does — and does not — reduce
The ex-tarifário zeroes the Import Duty (II) only. It does not automatically eliminate the other layers of the import-tax stack:
- IPI, PIS/COFINS-Importação, and — during the reform transition — the new IBS/CBS on imports still apply under their own rules.
- ICMS is a state tax with its own, separate reductions (state agreements), independent of the ex-tarifário.
Even so, because the II is often the single largest federal rate on capital goods, removing it on a multi-million-real machinery import produces savings that dwarf the cost of preparing the application.
Ex-tarifário vs. drawback — two different tools
Foreign companies often confuse the two duty-relief regimes. They solve different problems:
- Ex-tarifário helps you import capital goods for your own use (machinery, equipment, systems) that Brazil does not produce — the relief is on the II of that permanent import.
- Drawback suspends or refunds taxes on inputs that will be processed and re-exported — it is an export-incentive regime, not a capital-goods regime.
If you are equipping a plant, ex-tarifário is your lever; if you are importing components to turn into exports, drawback is.
A timely note: EU–Mercosur
The EU–Mercosur agreement will, over its phase-in, reduce Mercosur tariffs on a wide range of goods including many capital goods — which will narrow, but not immediately erase, the gap the ex-tarifário fills. Until those reductions take full effect, the ex-tarifário remains the faster, product-specific route to zero duty on equipment with no Brazilian equivalent. Treat the two as complementary and check which gives the better rate for your specific NCM at import time.
Practical takeaway
- Check for a national equivalent first. If Brazil makes it, the ex-tarifário is not available — plan around the full II instead.
- Get the NCM and technical description exactly right. The benefit attaches to a precise product, and misclassification voids it.
- Mind the validity window. Time your import so clearance falls while the published resolution is in force.
- Stack it correctly. The ex reduces the II; budget for IPI, PIS/COFINS-Import, IBS/CBS and ICMS separately.
- Make sure you can import at all. The benefit is worthless without a habilitated importer — see RADAR and Siscomex.
FAQ
What is the ex-tarifário in Brazil? A temporary regime that reduces the Import Duty (II) to 0% on capital goods (BK) and IT/telecom goods (BIT) that have no equivalent manufactured in Brazil, granted per product by GECEX/CAMEX for a fixed period.
How much can the ex-tarifário save? It removes the II, which on capital goods is often 14–20% of the customs value. On a large machinery import that is a very substantial saving, though the other import taxes still apply.
Does the ex-tarifário eliminate all import taxes? No. It reduces only the federal Import Duty. IPI, PIS/COFINS-Importação, the new IBS/CBS on imports, and state ICMS follow their own rules.
Who approves an ex-tarifário request? GECEX, the executive committee for foreign trade within CAMEX, under the Ministry of Development, Industry, Trade and Services. Approved requests are published as resolutions in the Official Gazette.
Can a domestic manufacturer block an ex-tarifário? Yes. During the review there is a window in which a Brazilian producer can object by showing it makes an equivalent product, which can defeat the request.
📚 Related: Import Taxes in Brazil and Drawback and Special Customs Regimes.
Sources
Official sources reviewed for this brief: the foreign-trade rules of the Câmara de Comércio Exterior (CAMEX) and its Executive Management Committee (GECEX) within the Ministério do Desenvolvimento, Indústria, Comércio e Serviços (MDIC), which grant and publish ex-tarifário resolutions. The broader import-tax treatment is covered in the linked brief. This is general information, not tax or legal advice; confirm the current resolution and its validity for your product before importing.