Brazil Resolução Gecex nº 824/2025 — Ex-Tarifário IT/Telecom-Goods Duty-Relief Rebalancing (301 products)

Mechanism

Brazil operates a standing "ex-tarifário" regime: temporary (typically 2-year) reductions of the import duty — often to 0% — on capital-goods (BK) and IT/telecom-goods (BIT) tariff lines for which no equivalent domestic production exists. The regime is administered through periodic GECEX resolutions that add newly-approved exemptions and retire expired or successfully-domesticated ones. Resolução nº 824/2025 is the IT/telecom counterpart to the same-day capital-goods rebalancing in Resolução nº 823/2025 (see 2025-12-04-brazil-gecex-823-ex-tarifario-capital-goods-review):

• It excludes a batch of ex-tarifário codes from Annex I of the base

Resolução nº 323/2022, meaning those specific NCM/ex-number combinations lose their temporary duty relief and revert to Brazil's standard Mercosur Common External Tariff (TEC) rate.

• It adds a new batch of ex-tarifário codes to the Anexo Único of Resolução

nº 781/2025 (the current "active exemptions" register for IT/telecom goods), granting duty relief to a different set of products — spanning printing equipment, data-processing machines, telecommunications apparatus, network/fibre-optic components and mobile-phone components — with most new exemptions valid through 30 November 2027 (some to 30 June 2027 or 31 March 2026).

GTA's count of 301 affected products spans both the exclusion and inclusion sides of this rebalancing — it is not a uniform tariff hike on IT/telecom imports, but a routine net reshuffle of which products qualify for relief at any given time, consistent with Brazil's recurring GECEX administrative cycle (see also Resolução nº 780/781 of August 2025 and nº 814 of October 2025).

Downstream implications

• Importers of products dropped from the exemption annex face a step-up to

the standard TEC rate on their next shipment — a real cost increase for companies that had built sourcing plans around the ex-tarifário relief, even though the mechanism itself is administrative housekeeping rather than a new protectionist initiative.

• The offsetting inclusions extend duty relief on a different set of

IT/telecom lines through late 2027, continuing Brazil's policy of not taxing imported computing/telecom hardware that lacks a domestic substitute — relevant alongside Brazil's broader Nova Indústria Brasil (NIB) industrial-policy programme, which aims to grow domestic electronics/telecom manufacturing capacity over time.

• Because this is a recurring GECEX administrative cycle, it is a useful

proxy indicator: shrinking exemption-inclusion counts across successive BIT resolutions would signal Brazil judging more IT/telecom categories "domestically served," while growing counts would signal continued reliance on imported computing/telecom hardware.

Open questions

• Full unredacted list of which of the 301 NCM/ex-number combinations were

excluded (duty relief lost) versus included (duty relief newly granted) — the aggregate GTA count does not net these apart; the full annexes are DOU attachments requiring page-level retrieval.

• Whether the excluded ex-tarifário items were retired because equivalent

domestic Brazilian production has scaled up (the regime's intended trigger) or for other administrative reasons (sunset expiry, applicant non-renewal).