Certain auto parts that are not manufactured in Brazil can be imported with import tax reduced to 2%. This tax benefit is regulated by GECEX Resolution No. 284, of December 21, 2021, and the importer must be granted with a special authorization with SISCOMEX.
The current regulation expressly condition the benefit to imports of those auto parts without national production that are based on the Free Trade Agreement between Brazil and Argentina (although it applies to imports from any country) to the specific purpose of manufacturing cars in Brazil. The list of these auto parts is the result of negotiations between manufacturers and users in the automotive sector, and it is included in Annex I of this Resolution.
However, in relation to the auto parts listed in Appendix II, which would be auto parts without equivalent national production that are classified as capital goods or IT and telecommunications goods, there was no mention of whether the tariff reduction would be conditioned to any purpose.
The Consultation Solution No. 3, of February 9, 2024, by the Brazilian Internal Revenue Service clarified that the 2% import tax rate applies to these goods even if they are destined for the aftermarket, providing legal certainty to the Brazilian automotive sector.
