RULES OF ORIGIN
Brazil does not apply non-preferential rules of origin
MERCOSUR origin is determined using general or
specific rules (foodstuffs, pharmaceuticals, textiles,
steel, telecommunications, and informatics products)
There are general and specific LAIA rules of origin.
Non-originating materials are used in the production of a
good The c.i.f. value of inputs from third countries does
not exceed 50% of the f.o.b.
Less developed countries this percentage is 60%.
All tariffs are ad valorem, levied on the c.i.f. value of the
Average applied MFN is 11.5%.
Brazil increased its applied tariffs for chemical products,
footwear, and textiles and clothing.
STRUCTURE OF TARIFF SCHEDULE
1. Total number of tariff lines 9,765
2. Non-ad valorem tariffs (% of all tariff lines) 0.0
3. Non-ad valorem with no AVEs (% of all tariff lines) 0.0
4. Tariff quotas (% of all tariff lines) 0.1
5. Duty-free tariff lines (% of all tariff lines) 8.3
6. Dutiable lines average tariff rate (%) 12.5
7. Domestic tariff "peaks" (% of all tariff lines)a 4.3
8. International tariff "peaks" (% of all tariff lines)b 26.3
9. Bound tariff lines (% of all tariff lines) 100.0
BINDINGS tariff is 30.2%, which comprises an average of 35.2% for
agricultural goods and 29.6% for non-agricultural goods.
CONCESSIONS obtained through the "Ex Tarifário" mechanism.
Goods imported under the temporary admission regime
Goods and services imported into a free-trade zone or export zone
Tariff Quota: up to 20 products at a time.
Andean Community(Colombia, Ecuador, and Venezuela)
Cuba, Peru via preferential agreements.
Suriname via a partial scope agreement.
Extends tariff preferences to imports from Bolivia, Chile, and
Guyana via the partial scope agreement under the framework
Internal taxes are levied on imports:
The industrial products tax (IPI)
The tax on the circulation of merchandise and on the
supply of interstate transportation and communication
Contributions to the social integration programme (PIS)
Finance social security (COFINS).
Products affected belong to basic industries such as
plastics, base metals, chemicals, and machinery.
Products exported from India: stainless steel bars and PET
On all WTO Members, with the exception of MERCOSUR
Grapes and grape juice
Toys that replicate firearms
Weapons and ammunitions
Endangered animals and plants
TECHNICAL REGULATIONS AND
The Ministry of Agriculture, Livestock and Supply (MAPA) animal
and plant health.
SPS: livestock, fruits, vegetables, grains, plants, veterinary drugs,
The Brazilian Health Surveillance Agency (ANVISA) protect human
health Products imported and locally produced foodstuffs,
tobacco, cosmetics, pesticides, and pharmaceutical products.
Brazil prohibits (imports, exports, and domestic commercialization):
Meat and other products from bovines fed with hormones.
Substances, natural or artificial, with anabolic characteristics.
The IPI, PIS, COFINS and IC MS are not levied on exports.
Products Destination Rate Legislation
Situation as at
0801.31.00 Cashew nuts,
Any country 30% CAMEX Resolution No.
Expired on 21/10/2005
2401, 2403 Tobacco and
Paraguay and Uruguay 150% Decree No. 3,646,
Revoked by Decree No.
2402.20.00 Cigars South and Central
America and the
150% Decree No. 2,876,
Weapons and military equipment to Iraq, Ivory Coast, Liberia,
Sierra Leone, and Somalia
Material and technology
Accredited by Ministry of Agriculture accepted by the EU
Exports of certain wood (pine, imbuia, and virola) is subject to
specific rules IBAMA
NO export subsides to agricultural products.
finance, insurance, and
The Export Financing Programme (PROEX)
Provides preferential export credits linked to domestic content.
Brazilian Trade and Investment Promotion Agency
Charge of attracting foreign investment to Brazil.
INCENTIVES AND OTHER
Provide subsidies for the development of particular
regions, and for research and development.
Brazil provides incentives and government assistance
both at the federal and at the state level.
Incentives programmes represented some 0.39%.
Eight free-trade zones
Manaus in Amazonas
Tabatinga, in Amazonas
Macapa/Santana in Amapá
Brasiléia and Cruzeiro do Sul, in Acre
Boa Vista and Bonfim, in Roraima
Guajará-Mirim, in Rondônia
Brazil procurement is decentralized at three levels
(federal, state and municipal).
Government procurement totalled R$22.2 billion.
The Ministries of Defence and of Transport expenditure (17%
The Ministry of Education (14.5%)
The Ministry of Health (11.7%)
The Ministry of Finance (10.1%).
Brazil is NOT a party to the WTO Plurilateral
Agreement on Government Procurement (GPA).
The Brazilian government may not make a distinction
between domestic and foreign-owned companies during
the tendering process
Brazil is a member of the World Intellectual Property Organization (WIPO)
and a signatory to a number of intellectual property rights (IPRs)
Copyright and related rights
New plant varieties
Layout designs of integrated circuits
Brazil scheduled horizontal market access limitations on
the movement of natural persons, investment,
commercial presence, and subsidies.
MERCOSUR Protocol of Montevideo on Trade in Services
establishes a programme for the liberalization of
intra-trade in services