Brazil GECEX Resolution 794: Ex-Tarifário revocation for capital-goods, IT/telecom and mining-machinery lines

Mechanism

Ex-Tarifário is Brazil's standing mechanism (Decreto 11.428/2023 art. 6º IV; Mercosur CMC Decisão 08/2021) for temporarily suspending or reducing the import duty — typically to 0% — on capital-goods and IT/telecom tariff lines that lack an equivalent domestic manufacturer. Resolution 794/2025 revokes six such line-item exemptions previously granted under three base annexes:

• Annex I of Resolução Gecex 322/2022 (Capital Goods): NCM

8418.99.00 Ex 048 (refrigeration-equipment parts); NCM 8450.90.10 Ex 029, Ex 032, Ex 033 (industrial washing-machinery parts); NCM 8464.10.00 Ex 059 (stone/ceramics machine-tools).

• Annex II of Resolução Gecex 323/2022 (IT/Telecommunications): NCM

9032.89.82 Ex 043 (automatic regulating/controlling instruments).

• Annex III of Resolução Gecex 311/2022 (Capital Goods — mining):

NCM 8430.41.20 Ex 015, Ex 025, Ex 050 (boring/sinking machinery for mining).

Unlike the same-cluster Resolution 809/2025 (24 October 2025, filed separately) which rebalances lines between an old and a new Ex-Tarifário annex, Resolution 794 is a pure revocation — the six lines lose the reduced-duty benefit outright and revert to the standard Mercosur TEC rate, with no offsetting liberalising leg. It is part of a recurring GECEX monthly Ex-Tarifário maintenance cycle (see also Resolutions 808, 809, 811, 812, 815, 816 issued the following month).

Downstream implications

• Importers of the six affected line items — spanning mining-boring

machinery, industrial washing-machinery parts, refrigeration parts, stone/ceramics machine-tools and one IT/telecom control-instrument line — face a landed-cost increase (full TEC rate replaces the 0% Ex-Tarifário rate) on shipments from 25 November 2025 onward.

• Applies on an MFN (all-trading-partner) basis rather than targeting

specific countries; GTA's country coding (Australia, Austria, Belgium flagged as directly affected) reflects historical exporters of these specific machinery lines to Brazil, not a discriminatory measure.

• Narrow in scope relative to sibling Resolution 808 (capital goods,

437 lines removed) and 809 (IT/telecom, 219-line rebalancing) — this is a six-line, no-offset revocation.

Open questions

• Exact standard TEC ad-valorem rate each line reverts to was not

retrieved (would require the DOU annex PDF); the queue/GTA record and corroborating legal-database summary (LegisWeb) do not state the post-reversion percentage, so severity is anchored on the disclosed line-item/NCM count rather than a duty-rate delta.

• Direct re-fetch of the in.gov.br DOU page returned repeated

connection timeouts from this environment during filing; the primary URL and resolution content were independently corroborated via the official gov.br/MDIC Gecex-resolutions listing page and a Brazilian legal database (LegisWeb) before filing — worth a follow-up direct verification if in.gov.br access recovers.