The tariff exception (“Ex-Tarifário” or “Ex-Tariff”) is an import duty benefit under which a differentiated rate is applied to specific goods which are proven to not have a national equivalent in Brazil. To this effect, the Federal Government temporarily reduces the import duty rates to up to 0% so as to boost the domestic market’s supply of cutting-edge capital goods, and computer and telecommunication goods, which are usually subject to rates between 14% and 16%.
Source WTS
