Ex-tariffWhich is?
The ex-tariff is a differentiated tax treatment, with a temporary reduction in the Import Tax (II) rate of capital goods (BK) and computer and telecommunication goods (BIT), the rate is reduced and may in some cases be ZERO %.
This benefit applies to machines and equipment that are not manufactured in Brazil, and in the new regulation approved in 2019, if the imported product is of a lower price than the national market.
CSA Comex analyzes the application and feasibility of this benefit for its import. As well as, it carries out the routing and monitoring of the processes of new requests for concession, renewal, alteration and revocation of the ex-tariff for the import of goods.
Ex-tariffFor whom?
The ex-tariff regime applies to all companies when the good to be imported is not produced nationally, or the price of the imported good is lower than the national market (in accordance with current legislation), as well as being a capital good, information technology and telecommunications, their parts, components and parts.
Ex-tariffBenefits
Competitive advantage
Investments in machines and equipment that improve the company's productivity.
Investment in technology and innovation
Reduced acquisition value making investment in new technologies viable, through the direct reduction of the Import Tax.
ICMS IPI reduction
Reduces the ICMS IPI on the acquired goods, when the Import Tax is a condition for the calculation basis for the purpose of calculating and paying the ICMS.
