Brazil linear reduction of import duty benefits: Is the ex-tariff covered?
Date of publication: February 3, 2026
Context and purpose of the content
In January 2026, an operational issue gained prominence following the enactment of Supplementary Law 224/2025 and its regulation by RFB Normative Instruction 2.305/2025: Does the so-called linear reduction (generally set at 10%), applicable to federal tax incentives and benefits, also extend to benefits related to the Import Duty (II) — particularly the Ex-Tariff regime?
This text consolidates the key elements for the correct application of the linear reduction, identifies which Import Duty benefits were effectively brought within its scope, and presents the technical conclusion regarding the treatment of the Ex-Tariff, in line with administrative practice and the parameters adopted in Thomson Reuters – TR Product publications.
Linear reduction: Application parameters
Calculation basis and methodology
For Import Duty purposes, the standard normative benchmark is the rate established under the Common External Tariff (CET/TEC). Based on this framework: exemption or zero rate: in practical terms, collection corresponds to 10% of the CET/TEC rate; and reduced rate: the duty is recalculated according to the following methodology: (90% × reduced rate) + (10% × CET/TEC rate)
It is important to emphasize that the controversy does not lie in the calculation methodology itself, but rather in the objective definition of which Import Duty benefits are effectively subject to the linear reduction.
Scope delimitation: which Import Duty benefits are subject to the linear reduction?
Under Supplementary Law 224/2025, the linear reduction applies exclusively to benefits classified as tax expenditures, provided that they are expressly identified in the Tax Expenditure Statement (Demonstrativo de Gastos Tributários – DGT) included in the 2026 Annual Budget Law (LOA 2026), and not protected by specific statutory exceptions.
From an operational standpoint, the DGT attached to LOA 2026 constitutes the normative filter for identifying Import Duty benefits subject to the linear reduction.
Ex-tariff: Legal and tax framework
Nature of the regime
The Ex-Tariff is not listed in the LOA 2026 DGT as an Import Duty tax expenditure. Moreover, it represents a tariff instrument applied within the CET/TEC–Mercosur framework, deriving from decisions and mechanisms inherent to the regional bloc, rather than a domestic tax incentive unilaterally granted by the Brazilian State.
From this perspective, the Ex-Tariff does not qualify as a tax benefit subject to automatic reduction under a general tax expenditure limitation rule. Its submission to the linear reduction would require an express legal provision, either through its inclusion in the relevant DGT or by specific reference in the legislation establishing the reduction itself.
Operational conclusion
In the absence of an express provision, the Ex-Tariff is not subject to the linear reduction set forth in Supplementary Law 224/2025.
Siscomex Import Notice 009/2026
This understanding was corroborated by Siscomex Import Notice 009/2026, dated January 21, 2026, which: identified three specific Import Duty classifications effectively covered by the linear reduction; and indicated the respective legal grounds and system parametrizations to be observed in import systems (Siscomex and the Single Window / Portal Único).
The notice reinforces the view that application of the linear reduction must be restrictive and strictly tied to the hypotheses expressly identified by the tax administration.
Conclusion
The core issue is not the recalculation of all reduced rates, but rather the identification of which Import Duty benefits are legally subject to the linear reduction.
The applicable criterion is the Tax Expenditure Statement (DGT) of LOA 2026 (Table XI – Import Duty). As the Ex‑Tariff is linked to the TEC/CET–Mercosur framework and is not classified as a tax expenditure under the DGT, the conclusion is that the linear reduction does not apply to this regime and should be limited to the cases provided for in Siscomex Import Notice 009/2026.
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