Brazil GECEX Resolution 746: Ex-Tarifário duty grants and revocations for IT/telecommunications goods

Mechanism

Resolução Gecex nº 323, de 4 de abril de 2022 is the base instrument governing Brazil's Ex-Tarifário regime for the information-technology and telecommunications-goods segment (the IT/telecom counterpart to Resolução Gecex nº 322/2022, which covers general capital goods and was itself amended the same week by companion Resolution 745 filed separately in this register). Under this regime, GECEX periodically grants temporary duty reductions (typically to 0%) on specific NCM tariff-line/Ex-code combinations following committee determination that no equivalent domestic production exists, while also revoking or excluding codes that no longer qualify. Resolution 746 is one instance of GECEX's routine, high-frequency Ex-Tarifário rebalancing cycle for the IT/telecom annex — the same family as companion resolutions 745, 782, 809, 824 filed elsewhere in this register across 2025-26 (Resolution 782, filed 2025-08-28, later revoked a portion of this same IT/telecom annex).

The Diário Oficial da União gazette page hosting the full resolution text (NCM/Ex-code-level detail, https://www.in.gov.br/en/web/dou/-/resolucao-gecex-n-746-de-3-de-julho-de-2025-640224177) was unreachable from this collection pipeline (connection reset on repeated probes); the amendment's existence, exact resolution number, signing date (3 July 2025) and legal subject (amending Resolução Gecex nº 323/2022) are confirmed via MDIC's own official resolutions index, which directly names and links the DOU citation, plus secondary legal-commentary corroboration.

Downstream implications

• Marginal, product-line-specific reduction in landed costs for importers of

qualifying IT/telecom-goods lines into Brazil for the remainder of 2025 (new grants revoke 31 December 2025 absent renewal), offset by a smaller set of lines reverting to standard MFN duty — GTA flags Austria, Belgium and Canada among the most-exposed trading partners by historical trade volume in the affected lines.

• Part of GECEX's routine, high-frequency Ex-Tarifário rebalancing cycle for

the IT/telecom annex rather than a standalone strategic policy shift; the same annex was rebalanced again by Resolutions 782, 809 and 824 later in 2025.

Open questions

• Exact NCM/Ex-code line items added, republished, or revoked by this

resolution — not confirmed pending access to the full DOU text.

• Whether the 5 items GTA describes as tariff increases reflect genuine

rate hikes or simply revocations of prior duty-free Ex-Tarifário grants reverting lines to the standard MFN rate.