How to Export to Brazil - Sprint Lazio

Brazil – Ministry of External Relations
3) the product must satisfy the criteria of origin required by the agreement or treaty,
for the purpose of characterizing it as effectively originating in the exporting country,
thus preventing triangular trade.
It is important to stress that tariff preferences relate only to the Import Tax and do not
imply breaks in the other taxes imposed on imports.
The numerical expression of the tariff preference, that is, the difference between ordinary
and special treatment, is called “margin of preference”. Thus, for example, if the
product is favored by a margin of preference of 20% and the ordinary import tax rate
is 10%, the importer may withdraw the goods from customs by paying only 8%.
The main agreements signed by Brazil have as counterparts other South American
countries and are described below.
III.7.1. Mercosur
Created in 1991, with the signature of the Treaty of Asunción, Mercosur comprises
Brazil, Argentina, Uruguay, Paraguay and, more recently, Venezuela. It was founded
not only as an agreement on tariffs, but also as an ambitious project to ultimately
create an integrated economic environment among its members.
Mercosur is based on the reciprocity of rights and obligations between the Member
States and makes provision for:
a) The free circulation of goods, services and production factors between the countries,
through the removal of import tariffs, non-tariff restrictions and any other measure
of equivalent effect;
b) The establishment of a Common External Tariff (TEC) and the adoption of a common
trade policy in relation to third countries;
c) The coordination of macroeconomic and sector policies among the Member States
with a view to ensuring adequate conditions of competition; and
d) The commitment of the member countries to harmonize their laws in pertinent
areas, so as to strengthen the integration process.
The process of trade liberalization in Mercosur is based on the Agreement of Economic
Complementation 18 (ACE 18), which encompasses the entire tariff universe of member
countries.
In order to take advantage of the agreement’s tariff preferences, the importer has to
produce, at customs clearance, the Certificate of Origin of one of the Member Countries,
issued by an accredited agency in the exporting country.
Exporting to Brazil, within the Mercosur environment, is always a good option, due to
the geographic proximity, the language affinity and the huge consumer potential of
the Brazilian population.
68 How to export to Brazil