How to Export to Brazil - Sprint Lazio

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• 25% on long-range navigation; • 10% on cabotage; and • 40% on lake and river navigation. Brazil – Ministry of External Relations The AFRMM is not levied upon the freight of goods originating in Mercosur member countries and those included in international agreements signed by Brazil, which may contain specific clauses on the exemption of this tax, such as those with ALADI and Andean Community countries. These exceptions are applicable upon the presentation of the Certificate of Origin. III.6.8. Fee on the use of Siscomex The fee charged for the use of Siscomex, as the name indicates, aims to cover the costs in the utilization of the Integrated Foreign Trade System by the importer to register their Import Declaration. The value of the fee varies according to the number of NCM classifications that are recorded on the DI, as indicated on the table in article 13 of the SRF NI n° 680/06. The minimum fee is R$ 40.00 (around US$ 18.00). On average, the sum that is charged is around R$ 50.00 (US$ 22.00) for each Import Declaration. III.6.9. Trade defense Trade defense measures are those aiming to protect the domestic industry and may be applied as a result of unfair practices (dumping and subsidies) or due to difficulties encountered by certain national industries in the face of import peaks (safeguarding). The World Trade Organization agreements make provision for the need of investigation in such cases. The right to defense is assured to the interested parties and they have to prove the existence of the practice in question, the damage and proof of cause. The defense made has to be based on facts and pertinent evidence. In Brazil, the agency responsible for analyzing the pertinence and merit of requests to initiate investigations into dumping, subsidies and safeguards, with a view to defending domestic production, is the Department of Commercial Defense (DECOM), which is part of the Foreign Trade Secretariat (SECEX). It is important to note that, although trade defense measures are addressed in this section, only safeguards have a fiscal nature. How to export to Brazil 65
Brazil – Ministry of External Relations III.6.9.1. Anti-dumping The practice of dumping comprises the introduction of goods into the domestic market, including drawback modalities, at prices lower than the normal value. The antidumping right consists in a sum that is equal or lower than the detected dumping margin applied and it is charged with the sole purpose of neutralizing the damaging effects of the imports that were object of dumping practices. The antidumping right can be calculated by applying the ad valorem or specific rates, whether fixed or variable, or by a combination of both. In the case of the ad valorem rate, it is applied over the customs value of the goods. III.6.9.2. Compensatory measures Countervailing measures may apply to compensate a subsidy granted, directly or indirectly, in the exporting country, be it to the manufacture, the Export or transportation of any goods, whose export to Brazil may cause damage to the domestic industry. Countervailing duty consists in a sum that is equal to or lower than the subsidy found to exist and it is levied with the purpose of neutralizing the damage caused by the subsidy. The countervailing duty is calculated by applying the ad valorem or specific rates, whether fixed or variable, or by a combination of both. In the case of the ad valorem rate, the duty is levied over the customs value of the goods. III.6.9.3. Safeguards Safeguard measures may also be applied to a product if it is found that the imports of a product have increased in such numbers, whether in absolute terms or in relation to the national production, and in such conditions that may cause or threaten to cause serious damage to the domestic industry of similar goods or of those that may be considered direct competitors. Safeguard measures are imposed to the extent necessary so as to prevent or repair serious damage and to facilitate the adjustment of the national industry. The following course of action may be taken either by the increase of the Import Tax (II), by an addition to the TEC, in the form of an ad valorem rate, by a specific rate or a combination of both or by quantitative restrictions. Safeguard measures are not imposed on products originating in developing countries when their corresponding quota in the product’s imports does not exceed 3%, provided the share of the group of developing countries is not jointly in excess of 9% of the imports of the product in question. 66 How to export to Brazil
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TABLE OF CONTENTS Brazil - Ministry
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INTRODUCTION Brazil - Ministry of E
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Brazil General information Brazil -
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