Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref. : EIC 413/3

1 February 2024

Dear Sirs,

Commercial Information Circular No. 110/2024

Brazil : Removal of Duty-Free Treatment for Certain Products

The Brazilian Government has removed certain products from a list of capital goods, information technology (IT) and telecommunication (telecom) products that benefit from duty-free treatment under the Ex-Tarifario regime. A summary of the concerned products is set out as follows: -

1. 39 capital goods classified under Southern Common Market (Mercosur¹) Common Classification (NCM) codes 8421.21.00, 8422.40.90, 8431.20.11, 8441.20.00, 8441.80.00, 8451.40.29, 8452.29.10, 8456.11.19, 8460.23.00, 8460.90.90, 8465.10.00, 8465.20.00, 8474.10.00, 8474.20.90, 8474.39.00, 8477.10.11, 8477.10.19, 8477.10.21, 8477.20.10, 8477.59.90, 8479.89.99, 8479.90.90, 8483.40.90, 8504.90.40, 8515.80.90, 9019.20.10, 9027.50.90 and 9031.20.90; and
2. 1,439 capital goods classified under NCM codes 7308.10.00, 7309.00.10, 8207.30.00, 8402.11.00, 8403.10.90, 8405.10.00, 8406.81.00, 8407.21.90, 8408.10.90, 8408.90.90, 8412.21.10, 8412.31.10, 8412.90.80, 8412.90.90, 8413.40.00, 8413.50.90, 8413.60.11, 8413.60.19, 8413.70.10, 8413.70.80, 8413.70.90, 8413.81.00, 8414.40.20, 8414.59.90, 8414.80.12, 8414.80.19, 8414.80.29, 8414.80.31, 8414.80.33, 8414.80.90, 8414.90.39, 8415.82.90, 8415.90.90, 8416.20.10, 8416.30.00, 8417.10.10, 8417.10.20, 8417.10.90, 8417.20.00, 8417.80.90, 8417.90.00, 8418.50.10, 8418.50.90, 8418.61.00, 8418.69.10, 8418.69.99, 8419.20.00, 8419.35.00, 8419.39.00, 8419.40.10, 8419.40.20, 8419.50.10, 8419.50.21, 8419.50.22, 8419.50.90, 8419.60.00, 8419.81.10, 8419.89.19, 8419.89.20, 8419.89.30, 8419.89.40, 8419.89.99, 8419.90.20, 8419.90.40, 8420.10.10, 8420.10.90, 8420.91.00, 8421.19.10, 8421.19.90, 8421.21.00, 8421.29.20, 8421.29.30, 8421.29.90, 8421.39.10, 8421.39.90, 8422.19.00, 8422.20.00, 8422.30.21, 8422.30.29, 8422.40.90, 8422.90.90, 8423.30.11, 8423.30.19, 8423.81.90, 8423.89.00, 8424.20.00, 8424.30.10, 8424.30.90, 8424.41.00, 8424.49.00, 8424.82.29, 8424.90.90, 8425.11.00, 8425.39.10, 8425.39.90, 8425.41.00, 8426.11.00, 8426.12.00, 8426.19.00, 8426.41.90, 8426.49.90, 8426.91.00, 8427.10.11, 8427.10.19, 8427.20.10, 8427.20.90, 8427.90.00, 8428.10.00, 8428.20.90, 8428.32.00, 8428.33.00, 8428.39.10, 8428.39.20, 8428.39.90, 8428.90.90, 8429.20.90, 8430.10.00, 8430.39.90, 8430.41.20, 8430.49.90, 8430.50.00, 8431.10.90, 8431.31.10, 8431.31.90, 8431.39.00, 8431.41.00, 8431.49.10, 8432.29.00, 8432.31.10, 8432.39.10, 8432.39.90, 8432.80.00, 8432.90.00, 8433.20.10, 8433.20.90, 8433.40.00, 8433.52.00, 8433.59.90, 8434.10.00, 8435.10.00, 8436.29.00, 8436.80.00, 8436.91.00, 8436.99.00, 8437.10.00, 8437.80.10, 8437.80.90, 8437.90.00, 8438.10.00, 8438.20.19, 8438.20.90, 8438.40.00, 8438.50.00, 8438.60.00, 8438.80.90, 8439.10.10, 8439.10.30, 8439.10.90, 8439.20.00, 8439.30.20, 8439.30.90, 8439.99.90, 8440.10.90, 8440.90.00, 8441.20.00, 8441.30.10, 8441.30.90, 8441.40.00, 8441.80.00, 8441.90.00, 8442.30.10, 8442.30.90, 8443.11.90, 8443.13.90, 8443.16.00, 8443.19.10, 8443.39.10, 8443.39.90, 8445.11.90, 8445.19.22, 8445.40.19, 8445.90.10, 8445.90.90, 8446.10.90, 8447.12.00, 8447.90.90, 8448.59.10, 8449.00.80, 8450.90.10, 8451.29.90, 8451.40.10, 8451.40.29, 8451.50.90, 8451.80.00, 8451.90.90, 8453.10.90, 8454.30.10, 8454.30.90, 8454.90.90, 8455.21.90, 8455.30.10, 8455.30.90, 8455.90.00, 8456.11.11, 8456.11.19, 8456.30.19, 8456.40.00, 8456.50.00, 8456.90.00, 8457.10.00, 8457.20.10, 8457.30.10, 8457.30.90, 8458.11.99, 8458.19.90, 8458.91.00, 8458.99.00, 8459.21.91, 8459.21.99, 8459.29.00, 8459.31.00, 8459.41.00, 8459.70.00, 8460.12.00, 8460.19.00, 8460.22.00, 8460.23.00, 8460.24.00, 8460.29.00, 8460.31.00, 8460.39.00, 8460.40.11, 8460.90.19, 8460.90.90, 8461.40.99, 8461.50.20, 8461.50.90, 8461.90.90, 8462.11.00, 8462.19.00, 8462.26.00, 8462.29.00, 8462.49.00, 8462.59.00, 8462.61.00, 8462.62.00, 8462.90.00, 8463.10.10, 8463.20.99, 8463.30.00, 8463.90.90, 8464.10.00, 8464.90.19, 8464.90.90, 8465.10.00, 8465.20.00, 8465.91.10, 8465.91.20, 8465.91.90, 8465.92.11, 8465.92.19, 8465.93.10, 8465.94.00, 8465.95.11, 8465.95.91, 8465.99.00, 8466.92.00, 8466.93.19, 8466.93.20, 8466.94.10, 8466.94.20, 8466.94.90, 8467.11.90, 8467.19.00, 8467.81.00, 8467.91.00, 8467.99.00, 8468.20.00, 8472.90.99, 8474.10.00, 8474.20.10, 8474.20.90, 8474.31.00, 8474.32.00, 8474.39.00, 8474.80.10, 8474.80.90, 8475.29.10, 8475.29.90, 8476.21.00, 8476.89.90, 8477.10.11, 8477.10.19, 8477.10.21, 8477.10.29, 8477.10.91, 8477.10.99, 8477.20.10, 8477.20.90, 8477.40.90, 8477.59.11, 8477.59.90, 8477.90.00, 8478.10.90, 8479.10.90, 8479.20.00, 8479.30.00, 8479.40.00, 8479.60.00, 8479.81.90, 8479.82.90, 8479.89.12, 8479.89.91, 8479.89.99, 8479.90.90, 8480.41.00, 8480.49.90, 8480.71.00, 8480.79.90, 8481.10.00, 8481.20.90, 8481.30.00, 8481.40.00, 8481.80.29, 8481.80.92, 8481.80.93, 8481.80.99, 8483.40.10, 8483.40.90, 8483.60.11, 8483.60.90, 8483.90.00, 8485.20.00, 8485.30.00, 8501.34.11, 8501.51.10, 8501.52.10, 8501.52.90, 8501.53.10, 8501.62.00, 8501.64.00, 8502.11.10, 8502.13.19, 8502.31.00, 8502.39.00, 8502.40.90, 8503.00.90, 8504.22.00, 8504.23.00, 8504.34.00, 8504.40.30, 8504.40.50, 8504.40.90, 8504.90.30, 8505.90.90, 8508.60.00, 8508.70.00, 8514.19.00, 8514.20.19, 8514.20.20, 8514.40.00, 8515.19.00, 8515.21.00, 8515.29.00, 8515.31.90, 8515.39.00, 8525.89.13, 8530.10.90, 8530.90.00, 8543.20.00, 8543.30.90, 8601.20.00, 8602.10.00, 8603.10.00, 8604.00.90, 8605.00.10, 8605.00.90, 8607.11.10, 8607.19.90, 8608.00.11, 8608.00.90, 8609.00.00, 8701.10.00, 8709.11.00, 8709.19.00, 8905.10.00, 8905.90.00, 8907.90.00, 9007.10.00, 9011.10.00, 9011.80.90, 9011.90.90, 9012.10.90, 9013.10.90, 9013.20.00, 9014.10.00, 9014.80.10, 9015.10.00, 9015.20.10, 9015.20.90, 9015.90.90, 9018.11.00, 9018.12.90, 9018.19.80, 9018.20.90, 9018.90.91, 9019.10.00, 9019.20.20, 9019.20.90, 9022.14.11, 9022.14.19, 9022.29.90, 9024.10.10, 9024.10.20, 9024.80.29, 9024.80.90, 9027.50.10, 9027.50.30, 9027.90.99, 9028.10.19, 9030.10.10, 9030.32.00, 9030.33.29, 9030.33.90, 9030.39.90, 9030.84.90, 9031.10.00, 9031.20.10, 9031.80.12, 9031.80.20, 9031.80.60, 9031.80.99, 9031.90.10, 9031.90.90, 9032.89.84, 9402.90.10, 9402.90.20, 9406.90.10 and 9406.90.20 and 163 IT and telecom products classified under NCM codes 8443.31.11, 8443.32.31, 8443.99.29, 8443.99.60, 8443.99.90, 8471.49.00, 8471.50.10, 8471.50.30, 8471.50.90, 8471.60.59, 8471.80.00, 8471.90.12, 8471.90.19, 8471.90.90, 8473.30.90, 8473.40.70, 8504.40.40, 8517.62.39, 8517.62.41, 8517.62.49, 8517.62.54, 8517.62.55, 8517.62.62, 8517.62.72, 8517.62.77, 8517.62.94, 8517.62.96, 8517.69.00, 8529.90.20, 8530.10.10, 8531.20.00, 8534.00.39, 8537.10.19, 8537.10.20, 8538.90.10, 8542.39.19, 8543.70.13, 8543.70.19, 9026.10.11, 9028.30.31, 9030.33.19, 9030.40.90, 9030.89.90, 9030.90.90, 9032.89.29, 9032.89.30, 9032.89.82, 9032.89.89, 8471.49.00, 8471.50.20, 8471.70.10, 8473.30.19, 8473.30.41, 8504.40.40, 8517.62.41, 8517.62.49, 8517.62.55, 8517.62.59, 8517.62.72, 8517.62.77, 8517.62.79, 8517.79.00, 8537.10.20, 8538.90.10, 8543.70.99 and 9032.89.82.

2.For details of the Brazilian measures and the products involved, traders are advised to consult their importers in Brazil and/or refer to Appendices 1 and 2 (pdf format) for Brazilian Resolutions Nos. 533/2023 (relevant to item (a) above) and 535/2023 (relevant to item (b) above) (in Portuguese).

ENQUIRIES

3.For enquiries concerning the content of this circular, please contact Miss K Y HO at telephone number 2398 5405.

Yours faithfully,

(Miss Priscilla MOK)
for Director-General of Trade and Industry

¹ The Southern Common Market (Mercosur) includes Argentina, Brazil, Paraguay, Uruguay and Venezuela. Membership of Venezuela has been temporarily suspended since 2 December 2016.

Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.