Skip to main content

As indicated in our earlier posts addressing the import duties on medical devices and other hospital products, Brazil reduced the import tax rate temporarily to 0% on additional products.

Please note that this drop is even more meaningful, because of the ripple effect that this cut would generate in other taxes, such as the Industrialized Product Tax (“IPI”), and social contributions “PIS” and “Cofins”, cutting the price down significantly for the final users who are in pressing need.

This measure intends to facilitate the fight against COVID-19, and the compiled list comprehends the following items:

Product Description – Compiled List
Mercosur’s Tariff Classification
1.             Fructose syrup (levulose) 1702.60.20
2.             Ethyl alcohol with alcohol content, by volume, not less than 70%, unfit for human consumption 2207.20.19
3.             Solution of non-denatured ethyl alcohol, containing, by volume, 80% or more of ethyl alcohol (Ex 001) 2207.10.90
4.             Except for fuel purposes, according to specifications determined by the National Petroleum Agency – ANP (Ex 001) 2207.10.90
5.             Solution of non-denatured ethyl alcohol, containing, by volume, 80% or more of ethyl alcohol (ex 001) 2207.10.90
6.             Non-denatured ethyl alcohol solution, containing 75% ethyl alcohol by volume (Ex 001) 2208.90.00
7.             Pure sodium chloride (Ex 001) 2501.00.90
8.             Medical oxygen (Ex 001) 2804.40.00
9.             Medical carbon dioxide (Ex 001) 2811.21.00
10.          Medical nitrous oxide (Ex 001) 2811.29.90
11.          Zinc sulfate for medical application (Ex 001) 2833.29.70
12.          Calcium carbonate 2836.50.00
13.          Hydrogen peroxide (hydrogen peroxide), even solidified with urea. 2847.00.00
14.          Medical compressed air (Ex 001) 2853.90.90
15.          Glucitol (sorbitol) 2905.44.00
16.          Lauric acid 2915.90.41
17.          Acetaminophen (acetaminophen) 2924.29.13
18.          Chloroquine (Ex 001) 2933.49.90
19.          Chloroquine diphosphate (Ex 002)  2933.49.90
20.          Chloroquine dihydrochloride (Ex 003)  2933.49.90
21.          Hydroxychloroquine sulfate (Ex 004)  2933.49.90
22.          Nucleic acids and their salts 2934.99.34
23.          Vitamin D3 (cholecalciferol) 2936.29.21
24.          Vitamin D2 (ergocalciferol) (Ex 001) 2936.29.29
25.          Azithromycin (Ex 001) 2941.90.59
26.          Immunoglobulin C (IgC) and Immunoglobulin M (IgM) (Ex 001) 3002.12.29
27.          Immunoglobulin C (IgC) and Immunoglobulin M (IgM) (Ex 001) 3002.12.29
28.          Immunoglobulin G, lyophilized or in solution 3002.12.35
29.          Test kits for Covid-19, based on immunological reactions (Ex 029) 3002.15.90
30.          Azithromycin (Ex 001) 3003.20.29
31.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale – Containing Chloroquine (Ex 001) 3003.60.00
32.          Calcium D-Pantothenate – Containing vitamin D3 (cholecalciferol) (Ex 001) 3003.90.15
33.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in form or packings for retail sale – Other – Containing vitamin D2 (ergocalciferol) (Ex 001) 3003.90.19
34.          Paracetamol; bromopride 3003.90.55
35.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in form or packings for retail sale – Other, containing antibiotics – Containing macrolides or their derivatives – Containing Clarithomycin (Ex 002) 3004.20.29
36.          Azithromycin (Ex 001) 3004.20.29
37.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale – Containing Chloroquine (Ex 001) 3004.60.00
38.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in form or packings for retail sale – Other – Containing products of heading 29.33 but not containing products of subdivisions 3003.90.1 to 3003.90.6 – Other – Containing hydroxychloroquine sulfate (Ex 003) 3003.90.79
39.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale – Containing chloroquine diphosphate (Ex 001) 3003.90.79
40.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale – Containing chloroquine dihydrochloride (Ex 002)  3003.90.79
41.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in form or packings for retail sale – Other – Containing zinc sulfate (Ex 001) 3003.90.99
42.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in form or packings for retail sale – Other, containing vitamins or other products of heading 29.36 – Calcium D-Pantothenate – Containing vitamin D3 (cholecalciferol) (Ex 001) 3004.50.50
43.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in form or packings for retail sale – Others – Containing vitamin D2 (ergocalciferol) (Ex 001) 3004.50.90
44.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale – Containing chloroquine diphosphate (Ex 043) 3004.90.69
45.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale – Containing chloroquine dihydrochloride (Ex 044)  3004.90.69
46.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale – Containing hydroxychloroquine sulfate (Ex 045)  3004.90.69
47.          Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in form or packings for retail sale – Others – Containing zinc sulfate (Ex 002) 3004.90.99
48.          Hydrogen peroxide (hydrogen peroxide), packaged for internal or external use as a medicine, including as an antiseptic for the skin. Only covered here if in doses or packages for retail sale (including directly to hospitals) for that use (Ex 021) 3004.90.99
49.          Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes of glycolic acid-lactic acid copolymers 3005.90.12
50.          Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes – Others 3005.90.19
51.          Surgical drapes, non-woven 3005.90.20
52.          Pastes, gauze, bandages, cotton sticks and similar articles, impregnated or coated with pharmaceutical substances or put up in forms or packaging for retail sale for medical use (Ex 001) 3005.90.90
53.          Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages – Others – Flavoring for medicines (Ex 002) 3302.90.90
54.          Other disinfectants in forms or packaging exclusively for direct use in domestic sanitary applications 3808.94.19
55.          Disinfectant – for medical devices (Ex 003) 3808.94.29
56.          Hydrogen peroxide (hydrogen peroxide), packaged as cleaning solutions for surfaces or appliances (Ex 002) 3808.94.29
57.          Antiseptic gel, based on 70% ethyl alcohol, containing, among others, humectants, thickener and pH regulator, suitable for hand hygiene 3808.94.29
58.          Test kits for COVID-19, based on the polymerase chain reaction (PCR) nucleic acid test (Ex 001) 3822.00.90
59.          Others (Acrylic polymers in primary forms, In the forms provided for in Note 6 a) to this Chapter, in water) 3906.90.19
60.          Carboxypolymethylene, powder 3906.90.43
61.          Xanthan gum 3913.90.20
62.          Polyurethane sheets, sheets, films, strips and sheets, except item 3921.13.10 (Ex 001) 3921.13.90
63.          Articles of apparel and clothing accessories of protection, made of plastic 3926.20.00
64.          Protective gloves, made of plastic 3926.20.00
65.          Laboratory and pharmaceutical articles 3926.90.40
66.          Plastic clip for individual protection mask, suitable for attaching the tie rod to the user’s head 3926.90.90
67.          Plastic nasal clip, suitable for individual protection mask 3926.90.90
68.          Protective masks, made of plastic 3926.90.90
69.          Cushions made of foam plastic, with velcro straps, integrated arm protectors and headrest, body straps, lift sheets, handshakes and face masks, of the types used for positioning patients during medical procedures 3926.90.90
70.          Sterile single-use curtains and plastic covers, of the type used to protect the sterile field in the operating rooms 3926.90.90
71.          Sterile decanters made of polystyrene plastics, each of the types used to transfer aseptic products or medicines to or from sterile bags, sterile flasks or sterile glass containers 3926.90.90
72.          Molded plastic containers, with clips to hold the guidewires during surgical procedures 3926.90.90
73.          Surgical articles, made of plastic 3926.90.90
74.          Natural rubber latex, even pre-vulcanized 4001.10.00
75.          Vulcanized rubber threads, except covered with silicone (Ex 001) 4007.00.19
76.          Gloves, mittens and mitts, for surgery 4015.11.00
77.          Gloves, mittens and mitts, others 4015.19.00
78.          Paper sheets (Ex 001) 4818.90.90
79.          Bicomponents, from different melting points 5503.20.10
80.          Wadding of textile materials and articles thereof, others 5601.22.99
81.          False polypropylene synthetic filament fabric, used in the manufacture of protective masks. (Ex 001) 5603.11.30
82.          False fabrics, whether or not impregnated, coated, covered or laminated, of polypropylene, weighing more than 150 g / m² (Ex 001) 5603.14.30
83.          False fabrics, whether or not impregnated, coated, covered or laminated, of polypropylene, weighing more than 25 g / m², but not exceeding 70 g / m² (Ex 001) 5603.12.40
84.          False fabrics, whether or not impregnated, coated, covered or laminated, of polypropylene, weighing more than 70 g / m², but not exceeding 150 g / m² (Ex 001) 5603.13.40
85.          False synthetic filament fabric from other polymers, used in the manufacture of protective masks (Ex 001) 5603.11.90
86.          Nylon cord with elastane, with a diameter of 2.8mm, used for the manufacture of protective masks. (Ex 001) 5607.50.11
87.          Flat fabrics, with multiple warp or weft, felted or not, even impregnated or coated, for the manufacture of protective masks (Ex 001) 5911.90.00
88.          Protective mesh gloves, impregnated or covered with plastic or rubber (Ex 001) 6116.10.00
89.          Protective clothing made of false fabric, even impregnated, coated, covered or stratified, with fabrics 6210.10.00
90.          Covers, protective coats and similar articles, for male use, impregnated fabrics, coated, covered or stratified, with plastic or other materials, or rubberized fabrics 6210.20.00
91.          Covers, protective coats and similar articles, for female use, impregnated fabrics, coated, covered or stratified, with plastic or other materials, or rubberized fabrics 6210.30.00
92.          Other men’s clothing, of impregnated fabrics, coated, covered or stratified, with plastic or other materials, or rubberized fabrics 6210.40.00
93.          Other women’s clothing, of impregnated fabrics, coated, covered or stratified, with plastic or other materials, or rubberized fabrics 6210.50.00
94.          Textile protective gloves, except knitted (Ex 001) 6216.00.00
95.          Protective masks, surgical masks, protective caps, disposable covers, disposable hospital supplies, foot protectors, made of false fabrics 6307.90.10
96.          Cold compresses consisting of instant, endothermic chemical reaction cold compresses, instantaneous, combined with an external textile coating 6307.90.90
97.          Eye compresses, each consisting of a fabric cover filled with silica or gel beads, with or without a velcro strip 6307.90.90
98.          Facial masks for single use, made of fabrics 6307.90.90
99.          Textile gel pads, each with removable fabric sleeves, with form of hearts, circles or quadrants 6307.90.90
100.       Hot packaging of single-use textile material (exothermic chemical reaction) 6307.90.90
101.       Cotton laparotomy sponges 6307.90.90
102.       Textile safety or patient protection straps, with hook and loop fasteners or stair lock 6307.90.90
103.       Textile single pressure cuff sleeves 6307.90.90
104.       Gauze sponges woven from cotton in square or rectangular sizes 6307.90.90
105.       Beanies of synthetic or artificial fibers 6505.00.22
106.       Galvanized steel wire, with transversal dimensions of 0.5 x 3.0mm, with polymer coating (polyethylene and polypropylene), used for the manufacture of protective masks. (Ex 001) 7217.20.90
107.       For medical gases (Ex 001) 7311.00.00
108.       Nasal clip and metal clamps in iron or steel, suitable for individual protection mask 7326.20.00
109.       Stainless steel support with 2 or 3 joints, with support hook, for breathing circuits. (Ex 004) 7326.90.90
110.       Reservoir (tank) for storing medical gases (Ex 001) 7611.00.00
111.       Aluminium containers for compressed or liquefied gas – For medical gases (Ex 001) 7613.00.00
112.       Metal support with 2 or 3 joints, with hook for support, for breathing circuits. (Ex 001) 7616.99.00
113.       Surgical vacuum pumps, equipped with a bactericidal filter (Ex 049) 8414.10.00
114.       Medical piston compressors, oil oil, for supplying medical air (Ex 003) 8414.80.31
115.       Medical screw compressors, oil-free, for supplying medical air (Ex 002) 8414.80.32
116.       Medical centrifugal compressors, maximum flow less than 22,000 m3 / h, oil oil, for supplying medical compressed air (Ex 001) 8414.80.33
117.       Medical-surgical or laboratory sterilizers 8419.20.00
118.       Disposable mask packaging machine, composed of film selection stations, transport and unload station by manual rail, PLC system control system, with a capacity for packaging up to 250 pieces of masks per minute. (Ex 881) 8422.40.90
119.       Semi-automatic machine for the production of disposable masks, consisting of mask printing station, manual loading ultrasound welding station, loading track transport station and unloading manual, with PLC control system, with ability to produce up to 75 masks per minute. (Ex 002) 8449.00.80
120.       SBC motherboard (single board computer), with RAM and Compact Flash (Ex 001) 8473.30.41
121.       Touch screen controller board with SAW (Surface Acoustic Wave) technology (Ex 004) 8473.30.49
122.       Touch screen panel with SAW (Surface Acoustic Wave) technology (Ex 024) 8473.30.99
123.       Combination of machines for the automatic manufacture of respiratory protection masks 175 mm x 95 mm, consisting of a mask-forming unit and an ultrasonic welding unit for the elastic ear band, with a production capacity of 50 pieces at 100 per minute. (Ex 314) 8479.89.99
124.       Blind power inductor up to 10 μH, with a tolerance of ± 10%, with heating current up to 28 A to increase the temperature by 40 degrees Celsius, for use in pulmonary ventilators. (Ex 001) 8479.89.99
125.       Proportional solenoid valves, for use in ventilators (Ex 075) 8481.20.90
126.       On / Off Solenoid Valve (Ex 037) 8481.80.92
127.       7.2 ° stepper motor, with 1.67W power, direct current (Ex 001) 8501.10.19
128.       Switching power supply with input voltage from 90 to 264 V and power of 110W, compatible with EN / IEC / UL 60601-1. (Ex 001) 8504.40.21
129.       Lead Acid Battery (Ex 001) 8507.20.10
130.       Pack 6 lithium-ion battery, with 11.4 V voltage and 4000 mAh capacity (Ex 002) 8507.60.00

 

131.       Lithium battery with cable, composed of lithium cells, with power between 130W and 170W (Ex 003) 8507.60.00

 

132.       Other devices for heat treatment of materials by induction or dielectric loss (RT-PCR equipment) (Ex 011) 8514.40.00
133.       Ultrasonic welding machines, for the manufacture of respiratory protection masks, with a production capacity above 45 pieces per minute and with a frequency of 50/60 Hz, which may contain cutting functions. (Ex 131) 8515.80.90
134.       Industrial-class microSD memory card with a capacity of up to 2GBytes (Ex 005) 8523.51.10
135.       17 “LCD monitor with 4: 3 aspect ratio and with resistive touch screen (Ex 014) 8528.52.20
136.       12.1 “TFT LCD Display (Ex 032) 8529.90.20
137.       Facial controllers with temperature reading. (Ex 210) 8543.70.99
138.       5.7-inch display (Ex 001) 8548.90.90
139.       Protective spectacles and goggles 9004.90.20
140.       Safety visors 9004.90.90
141.       Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments – syringes, with or without needles – of plastics – of a capacity not exceeding 2 cm³ – 9018.31.11
142.       Tubular metal needles of Chromium-nickel alloy needles and three-sided bissels of an external diameter of not less than 1.6 mm of the kind used with blood bags 9018.32.12
143.       Other Needles 9018.39.10
144.       Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments – syringes, with or without needles – of plastics – Others 9018.31.19
145.       Tubular metal needles – Others 9018.32.19
146.       Needles for sutures – For sutures 9018.32.20
147.       Arterial embolectomy catheters of poly(vinyl chloride) 9018.39.22
148.       Thermodilution catheters of poly(vinyl chloride) 9018.39.23
149.       Peripheral intravenous catheters, of polyurethane or of ethylene tetrafluoroethylene copolymers (ETFE) 9018.39.24
150.       Sounds, catheters and cannulae – Others 9018.39.29
151.       Monitors for measurements of continuous cardiac output, minimally invasive, by blood pressure; providing at least the following parameters: cardiac output (CD), cardiac index (CI), stroke volume (VS), indexed stroke volume (VSI), stroke volume variation (SVV) (Ex 088) 9018.19.80
152.       Hemogasometer, application for automatic analysis of PH, PCO2 and PO2 (Ex 087) 9018.19.80
153.       Other instruments and devices for blood transfusions or intravenous injections 9018.90.10
154.       Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments – syringes, with or without needles – Others 9018.31.90
155.       Micro gas mixer, for use in pulmonary ventilators (Ex 030) 9019.20.10
156.       Article for arteriovenous fistula, composed of a needle, a butterfly mounting surface, a plastic tube with a connector and a clamp 9018.39.91
157.       Oxygen therapy apparatus 9019.20.10
158.       Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments – Others 9018.39.99
159.       Laryngeal tube, made of plastic, suitable for routine anesthetic or surgical procedures, with spontaneous and / or controlled ventilation 9018.39.99
160.       Printed circuit board, for resuscitation breathing apparatus (Ex 001) 9019.20.30

 

161.       Airflow or oxygen sensor, for resuscitation breathing apparatus (Ex 002) 9019.20.30

 

162.       Artificial respiration apparatus 9019.20.30
163.       Appliances known as ‘iron lungs’ 9019.20.40
164.       Extracorporeal membrane oxygenation (OMEC) (Ex 010) 9018.90.99
165.       Intubation kits (Ex 011)   9018.90.99
166.       Medical ventilators (artificial respiration devices) (Ex 018) 9019.20.90
167.       Gas masks 9020.00.10
168.       Other Breathing Appliance and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters – others 9020.00.90
169.       Clinical thermometers 9025.11.10
170.       Digital thermometers or infrared thermometers (Ex 005) 9025.19.90
171.       Flow sensor for air or oxygen (Ex 001) 9026.10.19

 

172.       Air and oxygen flow meter, with temperature and atmospheric pressure compensation in the range 0 to 300 l / min, with standard 22 mm inlet and outlet connection, with integrated LCD display for monitoring flow, pressure and temperature (Ex 002) 9026.10.19

 

173.       Low and ultra-low-pressure sensors, for use in pulmonary ventilators (Ex 001) 9026.20.90
174.       Oxygen concentration measurement cell (Ex 165) 9027.10.00
175.       Sterile pressure transducers for single use, with operating pressure from -50 to + 300mm Hg (Ex 002) 9026.20.90
176.       Instruments and devices used in clinical laboratories for in vitro diagnostics (Ex 481) 9027.80.99
177.       Paramagnetic O2 sensor (Ex 020) 9027.90.99
178.       Thermal reference sources (blackbody) for infrared (Ex 463) 9031.49.90
179.       Lung compliance simulator with resistance for adult to pediatric ranges, composed of bellows integrated with active springs or pistons, to monitor ventilatory volumes and pressures (Ex 1000) 9031.80.99
180.       Pulmonary compliance simulator with resistance for adult to pediatric ranges, composed of bellows integrated with active springs or pistons, to monitor ventilatory volumes and pressures (Ex 039) 9031.80.99

Source: Brazilian Federal Register

These reductions have been occurring almost weekly, responding to the urgency for said products. In the first wave, goods of greater pressure were liberalized, such as protective masks and various respiratory devices. However, in the two subsequent measures, it was possible to observe a greater variation of products, ranging from protective gloves to vitamins.

The government will be continuously evaluating additional liberalizations, so interested parties should follow us on LinkedIn, Facebook and Twitter for new announcements and updates.

If your entity identifies further products that the Brazilian government should add to the list, please contact us at partners@sideraconsult.com. More information available at https://sideraconsult.com/ and the Brazilian Federal Register[1].

 

First Publication: http://www.in.gov.br/web/dou/-/resolucao-n-17-de-17-de-marco-de-2020-248564246. 
Second Publication: http://www.in.gov.br/en/web/dou/-/resolucao-n-22-de-25-de-marco-de-2020-249807290 
Third Publication: http://www.in.gov.br/en/web/dou/-/resolucao-n-28-de-1-de-abril-de-2020-251062799
Close Menu
Social Media Auto Publish Powered By : XYZScripts.com