Brazil's Foreign Trade Chamber executive committee (GECEX) issued Resolution No. 732, dated 20 May 2025 and published in the Diário Oficial da União on 21 May 2025, amending Annexes II and VI of Resolução Gecex nº 272/2021 — the instrument that adapted Brazil's Common Mercosur Nomenclature (NCM) and Common External Tariff (TEC) to the 2022 Harmonized System revision. The amendment recomposes the TEC toward its full bound level for products on the IT/telecom (LEBIT) and capital-goods (BK) special-tariff exception lists, while carving out roughly 925 NCM codes across some 585 six-digit HS subheadings from the recomposition; secondary reporting describes the net effect as duty cuts on select data-processing and telephone equipment paired with duty increases across the broader excepted product set. Global Trade Alert classifies the measure as a "Red" (trade-restrictive) import-tariff intervention.

Analyst notesShow

Mechanism

Resolução Gecex nº 272, de 19 de novembro de 2021 adapted Brazil's NCM/TEC schedule to the WCO's SH-2022 (Harmonized System 2022) nomenclature revision. Its Annexes II and VI carry Brazil's "LEBIT" (Lista de Exceção à TEC para Bens de Informática e Telecomunicações) and "BK" (bens de capital, capital goods) special-tariff exception lists — schedules where the applied TEC diverges from the Mercosur common rate, typically to protect or support domestic IT/telecom and capital-goods manufacturing under Brazil's ex-tarifário-adjacent regime.

Resolution 732 recomposes these exception-list rates, moving roughly 925 NCM codes (585 six-digit HS subheadings) between duty tiers: reporting describes duty reductions on certain data-processing machines and telephone equipment alongside duty increases across the bulk of the affected code set. Because the amendment operates at the tariff-schedule (erga omnes, MFN-applied) level rather than against a named counterparty, it is filed with an empty target_countries list; GTA's "affected countries" tagging (Australia, Austria, Belgium, China, Germany, Indonesia, among Brazil's top IT/telecom/capital-goods trading partners) reflects trade-flow exposure, not a country-targeted measure.

Downstream implications

Roughly 585 HS-6 subheadings across IT/telecom and capital-goods lines

see applied-tariff changes with immediate effect — importers relying on the prior LEBIT/BK rates on any of the ~925 affected NCM codes need to re-check classification before clearing goods.

Continues a pattern of frequent, narrow GECEX resolutions (see 731, 745,

746, 748) recalibrating Brazil's exception-list tariff schedules through 2025 — a maintenance cadence rather than a single policy shift.

Open questions

The exact split between duty-increase and duty-decrease codes, and the

specific ad-valorem rates applied per subheading, requires the full DOU text (Edição, Seção 1) or the NCM/TEC line-item annex, which was not accessible from this research pass.

Sources

Primary: Ministério do Desenvolvimento, Indústria, Comércio e Serviços (MDIC) — Resoluções Gecex sobre Alterações Tarifárias (lists Resolução Gecex nº 732, de 20 de maio de 2025, altera os Anexos II e VI da Resolução Gecex nº 272/2021)

Secondary: Global Trade Alert state act 91893

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Mechanism

Downstream implications

Roughly 585 HS-6 subheadings across IT/telecom and capital-goods lines

see applied-tariff changes with immediate effect — importers relying on the prior LEBIT/BK rates on any of the ~925 affected NCM codes need to re-check classification before clearing goods.

Continues a pattern of frequent, narrow GECEX resolutions (see 731, 745,

746, 748) recalibrating Brazil's exception-list tariff schedules through 2025 — a maintenance cadence rather than a single policy shift.