1. Vanessa De Lima C.
Mariantonia Mejia C.

3. 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%.

4. TARIFFS
 All tariffs are ad valorem, levied on the c.i.f. value of the
imports.
 Average applied MFN is 11.5%.
 Brazil increased its applied tariffs for chemical products,
footwear, and textiles and clothing.

6. 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.
EXEMPTIONS
Goods imported under the temporary admission regime
Goods and services imported into a free-trade zone or export zone

7.  Tariff Quota: up to 20 products at a time.
Preferences:
 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
Mexico (FTA).
 Guyana via the partial scope agreement under the framework
of LAIA.

8. OTHER CHARGES
AFFECTING IMPORTS
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
services (ICMS)
 Contributions to the social integration programme (PIS)
 Finance social security (COFINS).

9. CONTINGENCY MEASURES
Antidumping
Products affected belong to basic industries such as
plastics, base metals, chemicals, and machinery.
Countervailing duties
Products exported from India: stainless steel bars and PET
film.
Safeguard
On all WTO Members, with the exception of MERCOSUR
members

10. PROHIBITIONS, RESTRICTIONS,
AND LICENSING
 Wines
 Grapes and grape juice
 Toys that replicate firearms
 Weapons and ammunitions
 Endangered animals and plants

11. TECHNICAL REGULATIONS AND
STANDARDS
 The Ministry of Agriculture, Livestock and Supply (MAPA) animal
and plant health.
 SPS: livestock, fruits, vegetables, grains, plants, veterinary drugs,
pesticides.
 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.

13.  The IPI, PIS, COFINS and IC MS are not levied on exports.
 Export Taxes
NCM
Heading
Products Destination Rate Legislation
Situation as at
August 2008
0801.31.00 Cashew nuts,
with shells
Any country 30% CAMEX Resolution No.
31, 20/10/03
Expired on 21/10/2005
2401, 2403 Tobacco and
its substitutes
Paraguay and Uruguay 150% Decree No. 3,646,
30/10/00
Revoked by Decree No.
5,492, 18/07/05
2402.20.00 Cigars South and Central
America and the
Caribbean
150% Decree No. 2,876,
14/12/98
In place

14. Brazil restricts:
 Weapons and military equipment to Iraq, Ivory Coast, Liberia,
Sierra Leone, and Somalia
 Material and technology
Bovine meat/poultry
 Accredited by Ministry of Agriculture  accepted by the EU
safe exporters.
 Exports of certain wood (pine, imbuia, and virola) is subject to
specific rules IBAMA
PROHIBITIONS, RESTRICTIONS,
AND LICENSING

15. EXPORT SUBSIDIES
 NO export subsides to agricultural products.
finance, insurance, and
guarantees
The Export Financing Programme (PROEX)
PROEX Financing
PROEX Equalization
BNDES-EXIM programme
Provides preferential export credits linked to domestic content.

16. PROMOTION AND
MARKETING ASSISTANCE
 Brazilian Trade and Investment Promotion Agency
(APEX-Brasil).
 Charge of attracting foreign investment to Brazil.

18. INCENTIVES AND OTHER
GOVERNMENT ASSISTANCE
 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%.

19. FREE-TRADE ZONES
Eight free-trade zones
 Production operations
Manaus in Amazonas
 Commerce operations
Tabatinga, in Amazonas
Macapa/Santana in Amapá
Brasiléia and Cruzeiro do Sul, in Acre
Boa Vista and Bonfim, in Roraima
Guajará-Mirim, in Rondônia

20. GOVERNMENT PROCUREMENT
 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%
and 16.4%)
 The Ministry of Education (14.5%)
 The Ministry of Health (11.7%)
 The Ministry of Finance (10.1%).

21.  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

22. INTELLECTUAL
PROPERTY RIGHTS
 Brazil is a member of the World Intellectual Property Organization (WIPO)
and a signatory to a number of intellectual property rights (IPRs)
agreements.
Coverage
 Patents
 Industrial designs
 Utility models
 Trade marks
 Geographic indications
 Copyright and related rights
 Computer software
 New plant varieties
 Layout designs of integrated circuits
 Undisclosed Information

23. SERVICES
 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