Ex-tariff — reduction of the Import Tax for capital and IT goods with no domestic equivalent
The ex-tariff is the temporary reduction of the Import Tax (II) rate — as a rule to 0% — for capital goods (BK) and information technology and telecommunications goods (BIT) with no equivalent domestic production, granted case by case by GECEX under GECEX Resolution 512/2023. The benefit attaches to the good (NCM code + description), not to the company — any importer may use it (erga omnes effect) — and it survives the Tax Reform in full, since the II remains outside the IBS/CBS merger (Constitutional Amendment 132/2023).
How it works
The ex-tariff is a specific exception to the Common External Tariff (TEC): for a specific NCM code and a specific good description, the Import Tax is reduced — as a rule to 0% — for a fixed term. The name reflects the mechanics: it is a “tariff exception”, an “ex” from the full tariff, created to make cheaper the entry of machinery and equipment that Brazilian industry needs but does not manufacture.
The regime reaches two classes of new goods: the BK — capital goods and the BIT — information technology and telecommunications goods. And it has clear boundaries: GECEX Res. 512/2023 prohibits the grant for used goods, consumer goods, integrated systems and auto parts (art. 2, §2). The claim is free of charge and runs exclusively through the SEI system of the MDIC, with an average analysis term of approximately 180 days reported by the ministry itself.
The point that most confuses: the benefit attaches to the good, not to the company. Once published in the Official Gazette, the ex applies to any importer that brings in a good matching the description — the erga omnes effect. It is not an individual license, but a rate reduction that becomes part of the tariff structure of that item while it is in force.
The proof of the absence of equivalent domestic production
The decisive criterion for the grant is the absence of equivalent domestic production (art. 14 of GECEX Res. 512/2023). The key concept of this analysis is the “essential function”, defined in the sole paragraph of art. 14 of Res. 512/2023 itself: the “end-purpose activity of the equipment necessary to the productive process”, excluding monitoring resources, maintenance conveniences, interoperabilities, operating cost, finishing and other auxiliary characteristics.
In other words: what distinguishes (or not) the imported good from the domestic one is the central function it performs — not add-ons. If a domestic manufacturer delivers a good that fulfills the same essential function, equivalence tends to be recognized and the claim denied. GECEX Res. 760/2025 tightened this test by swapping the “and” for “or”: now an actual sale or a technical-commercial proposal is enough to sustain equivalent production. A frequent warning: the definition of “essential function” was not created by Res. 853/2026 — it was already in the text of 512/2023 (Res. 853 only added art. 8-A, an exceptional window).
Impact for companies
The benefit goes beyond the Import Tax itself. Because the II enters the base of the IPI on imports (National Tax Code, art. 47, I) and of the ICMS on imports (Complementary Law 87/1996, art. 13, V), zeroing it also reduces these taxes at clearance, in a cascade effect (only the PIS/COFINS on imports does not change). There is no single saving percentage: it depends on the NCM and on the rate in force in the TEC/Siscomex Consultation. After the realignment of GECEX Res. 852/2026, the full BK/BIT tariff began to operate in tiers of 7.2%, 12.6% and 20% — which made the ex-tariff more valuable, not obsolete.
For the timing of the right, the REsp 1.174.811/SP matters (STJ, 1st Panel, 2014): the grant has an eminently declaratory nature and its effects extend to clearance when the claim was filed before the import — hence the golden rule of filing the ex before shipping. In current use, an impeccable description and classification are part of the protection: a good divergent from the description of the ex loses the benefit, and an NCM error may give rise to the 1% fine (CARF Precedent 161).
Ex-tariff and the Tax Reform
The ex-tariff does not end with the Tax Reform. The Import Tax remains outside the IBS/CBS merger: Constitutional Amendment 132/2023 keeps the II as an autonomous federal tax (Constitution, art. 153, I). More than surviving, the regime gains a multiplier effect: Complementary Law 214/2025 (arts. 69-71) includes the II in the IBS/CBS base on imports, so zeroing it through an ex also reduces the base of the new taxes. The milestone to monitor is the Mercosur ceiling (CMC Decision 08/21), which authorizes the reduced BK/BIT rate until 12/31/2028. The full guide — claim, deadlines, case law and the 2026 realignment — is in the cluster Ex-tariff: what it is, how to obtain it and what changes in 2026.
Frequently asked questions about the ex-tariff
What is an ex-tariff?
The ex-tariff is the temporary reduction of the Import Tax rate — as a rule to 0% — for capital goods (BK) and information technology and telecommunications goods (BIT) with no equivalent domestic production, granted case by case by GECEX under GECEX Resolution 512/2023. It is a specific exception to the Common External Tariff and attaches to the good, not to the company (erga omnes effect).
Will the ex-tariff end with the Tax Reform?
No. The Import Tax was left outside the IBS/CBS merger (Constitutional Amendment 132/2023 keeps the II as an autonomous federal tax, Constitution art. 153, I), so the regime remains active and with grants published in 2026. The realignment of GECEX Res. 852/2026 raised the full BK/BIT tariff — which made the ex-tariff more valuable, not extinct. The milestone to monitor is the Mercosur ceiling (CMC Decision 08/21), until 12/31/2028.
Does the ex-tariff apply to used machinery?
No. GECEX Resolution 512/2023 prohibits the grant for used goods, consumer goods, integrated systems and auto parts (art. 2, §2). The regime reaches only new capital and information technology and telecommunications goods, with no equivalent domestic production.