TARIFF EXCEPTIONS

Since the origin of the Common External Tariff, different mechanisms of tariff exception have been authorized by Mercosur and used by the member countries under different justifications, among them the size of the economies, the profiles of the productive activities and the degree of international insertion of its associates.

In this scenario, and despite the so-called “community regimes” of exception, of scope and application for all member countries of the Bloc – such as the permanent amendments to the TEC, approved within the scope of the Mercosur Common Market Council –, it is possible to identify the “extrazone” tariff reductions which are implemented individually by each country, as a measure of national economic policy.

Currently, at least six types of tariff exceptions to the import tax are in force in Brazil, each one containing peculiarities and specific requirements.

We are experienced in conducting these processes and have collected several successful cases in obtaining these requests, with special emphasis on the following activities:

• Instruction and collection of data necessary for the submission of claims
• Preparation and follow-up of claims for tariff exceptions
• Presentation of disputes and defenses in public consultation procedure

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