How to Export to Brazil - Sprint Lazio

Brazil – Ministry of External Relations
III.7.2. Latin American Integration Association (ALADI)
Established by the Montevideo Treaty, on 12 of August 1980, its creation gave continuity
to the process of Latin American integration, initiated in 1960 by the former Latin
American Free Trade Association – ALALC.
It brings together Latin American countries, classified in three categories, according
to their relative economic development, for the purposes of enjoying tariff preferences.
Therefore, the lower the degree of relative development, the higher the margin of
preference accrued; in turn, the higher the degree of relative development, the lower
the margin granted.
• Countries with lower relative development: Bolivia, Ecuador and Paraguay.
• Countries with intermediate relative development: Chile, Colombia, Peru, Uruguay
and Venezuela.
• Countries with higher relative development: Argentina, Brazil and Mexico.
The benefits (reduction in Import Tax rate) are also granted by means of margins of
preference applicable to Import Tax and negotiated in agreements signed between
ALADI member countries, which may be bilateral or multilateral (the so-called
Economic Complementation Agreements).
Products negotiated in the agreements are indicated in the respective Customs
Nomenclature classification for ALADI – NALADI/SH. These advantages can only be
enjoyed by the Brazilian importer upon presenting the Certificate of Origin issued by
an accredited agency of a Member Country to the agreement
III.7.3. Andean countries
Brazil has several agreements with Andean countries. It is important that the exporter
look up in these agreements whether their product is favored by tariff preferences in
Brazil.
It must again be stressed that these tax breaks will be formally granted to the Brazilian
importer, during the process of customs clearance, upon presentation of the Certificate
of Origin by an accredited agency of a party to the agreement.
The Economic Complementation Agreements that exist between Brazil and Andean
countries are:
• ACE 36: Mercosur – Bolivia.
• ACE 58: Mercosur – Peru.
• ACE 59: Mercosur – Colombia and Ecuador (originally signed with Venezuela).
How to export to Brazil 69