Ex-Tarifário: reduced duty for capital goods
A capital or IT good with no Brazilian equivalent can clear at close to zero import duty, but only a Brazilian company or association can file for it, and the current list exists nowhere as a single reliable download.
The short answer
Ex-Tarifário reduces the import duty, in practice usually to 0%, for a capital good (Bens de Capital, BK) or an IT/telecom good (Bens de Informática e Telecomunicações, BIT) that has no domestic equivalent. The catch is access: only a Brazilian company or trade association can file, so a foreign supplier needs a Brazilian counterparty in place before the mechanism is available at all, and checking whether a specific Ex currently applies to your code takes more than a single database lookup.
The legal basis
Resolução Gecex 512 of 16 August 2023 is the governing norm, in its compiled version on MDIC. Resolução Gecex 760, from July 2025, unified how renewal applications are filed. Resolução Gecex 853 of 6 February 2026 added temporary grants running 120 days for goods where the base TEC rate is already 0%. The current list of active Ex codes sits in the Anexo Único of Resolução Gecex 780/2025, as amended by later resolutions individually; BK/BIT Ex codes themselves sit inside the annexes of Resolução Gecex 272/2021 (Anexo II and Anexo VI).
How it works
| Parameter | Content |
|---|---|
| Who files | Brazilian companies and trade associations only, via SEI at MDIC |
| Scope | Capital goods and IT/telecom goods with no domestic equivalent |
| Blocking criterion | At least one national supplier of a good performing the same essential function |
| Rate | Set case by case in the granting resolution; in practice usually 0% |
| Term | Set individually in the granting resolution |
| Public consultation | 30 calendar days for a new grant or a change; 20 days for a renewal |
| Applicant's reply to an objection | 10 working days |
| Renewal filing | 180 days before the current Ex expires |
| Change to an existing Ex | Can be requested at any time |
Because a foreign supplier cannot file, a local entity or a Brazilian partner willing to file is a precondition of accessing the reduced rate, not a step that can be arranged once the goods are already moving.
Activity on the list
At the 240th Gecex meeting, 27 August 2026, 553 new BK/BIT positions were added at zero import duty, per MDIC's own news release. Recent grant and change examples from the same period: Resoluções Gecex 902, 913, 914 and 915 (12 June 2026), and 887 (7 May 2026). A specific example relevant to the pumps category: Ex 070 for NCM 8413.70.10, submersible electric pumps, introduced by Resolução Gecex 943/2026 (DOU 6 August 2026), valid to 30 July 2028, after the earlier Ex 063 for the same code was revoked by Resolução Gecex 932/2026 (DOU 3 July 2026).
How to check a specific Ex, since no single current list exists
MDIC does not publish a single consolidated current-list file. The most current view sits in a Power BI dashboard, which did not load during research for this page. The downloadable spreadsheet at gov.br, "Ex-tarifários vigentes.xlsx," is outdated, last updated 3 July 2025 and still carrying 2022-era validity dates; do not rely on it for a current answer. The former MDIC page dedicated to Ex-Tarifário strategy returned a 404 error as of 7 September 2026. The working method is to verify a specific position directly against the Diário Oficial da União (in.gov.br), or to use a specialist search tool and spot-check its results against the DOU; one such tool's results matched the DOU on the specific codes checked while preparing this page, though its coverage was not verified beyond those spot checks.
Effect on landed cost
For the pumps and compressors category specifically, recomputed 23 September 2026: 1.52 to 1.66 times CIF at the standard duty rate, against 1.37 to 1.41 times CIF once Ex-Tarifário zeroes the import duty for a qualifying code, at São Paulo's 18% ICMS rate. See pumps and compressors for the code-by-code detail this range is built from.
A related mechanism: LETEC
The Lista Brasileira de Exceções à TEC, LETEC, is a separate mechanism from Ex-Tarifário, though it serves a similar purpose for a narrower case: Brazil can hold up to 100 NCM codes on the list at once, with up to 20 changes permitted every six months, reviewed in January and July windows, under Decisão CMC 26/15 as updated by Decisão CMC 11/21, running until December 2028. Filing goes through the gov.br service "Apresentar Pleitos de Alterações do Imposto de Importação," and needs an e-CNPJ. LETEC is implemented through Anexo V of Resolução Gecex 272/2021; the zero-duty rate for crackers and plain biscuits, NCM 1905.90.20, covered on confectionery, runs through this mechanism specifically, under Resolução Gecex 709/2025.
Sources
- Governing norm: Resolução Gecex 512/2023, compiled text, gov.br/mdic.
- Renewal and temporary-grant amendments: Resoluções Gecex 760/2025 and 853/2026.
- Current list and examples: Resolução Gecex 780/2025 and its amending resolutions; Gecex 240th meeting news release, 27 August 2026, gov.br/mdic; Resoluções Gecex 902, 913, 914, 915 and 887, cited by number and date.
- Ex 070 and Ex 063 for 8413.70.10: Resoluções Gecex 943/2026 and 932/2026, in.gov.br (DOU), confirmed 23 September 2026.
- How to check a current Ex: gov.br "Ex-tarifários vigentes.xlsx" (outdated, last updated 3 July 2025); a specialist search tool, spot-checked against the DOU rather than fully verified.
- LETEC: Decisão CMC 26/15 and 11/21; Resolução Gecex 272/2021 Anexo V; Resolução Gecex 709/2025 for the crackers example.
Rates verified 23 September 2026. Gecex amends these lists frequently; check a specific Ex against the DOU directly rather than any downloadable spreadsheet before pricing a shipment against it.
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Frequently asked questions
What is Ex-Tarifario?
A mechanism that reduces the import duty on capital goods (BK) and IT and telecommunications goods (BIT) that have no domestic equivalent. The reduced rate is set case by case in the resolution that grants each Ex; in practice it usually runs to 0%, though the governing norm sets no universal percentage.
Can I, as a foreign supplier, file for an Ex-Tarifario reduction?
No. Only Brazilian companies and trade associations can file, through SEI at MDIC. A local entity or partner is a precondition of access to the reduced rate, not a detail to arrange afterward.
How do I check whether a current Ex-Tarifario applies to my product?
There is no single reliable current-list download. MDIC keeps its list in a Power BI view that did not load during research for this page, and the downloadable spreadsheet on gov.br, "Ex-tarifários vigentes.xlsx," was last updated 3 July 2025 with 2022-era validity dates, so do not rely on it. Check individual positions against the Diário Oficial da União (in.gov.br) directly, or against a specialist search tool cross-checked spot by spot against the DOU.
How much does an Ex-Tarifario actually save on landed cost?
For the pumps and compressors category, recomputed 23 September 2026: landed cost runs 1.52 to 1.66 times CIF at the standard duty, and 1.37 to 1.41 times CIF once Ex-Tarifário zeroes the import duty for a qualifying code. The specific saving depends on the base duty rate for your code and the terms of the resolution granting the Ex.
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