Brazil Resolução Gecex nº 846/2026 — Tariff-Rate Quota and Import Duty Modification for 15 Products

Mechanism

Resolução Gecex nº 846/2026 is a periodic technical amendment to Resolução Gecex nº 272/2021, the instrument that adapted Brazil's Common Mercosur Nomenclature (NCM) and Common External Tariff (TEC) schedules to the 2022 Harmonized System revision (SH-2022). Gecex uses this recurring TRQ-maintenance mechanism — the same series as Resoluções 799/2025, 815/2025, 821/2025 and 844/2025 — to grant, withdraw or resize duty-free import quotas on narrow, supply-constrained input categories, and periodically to true up tariff treatment on individual chemical product lines.

The resolution bundles three distinct changes:

• Ten new temporary TRQs: established for ten products under Annex IV, giving

downstream Brazilian buyers duty-free or reduced-duty access up to the quota volume.

• Two quota reductions: in-quota volumes cut for atrazine (NCM 2933.69.13, an

agricultural herbicide input) and a liquid food preparation product (NCM 2106.x), tightening the duty-free ceiling on these lines.

• Three tariff increases: import tariffs raised for acetic acid, acrylonitrile, and a

third L-series primary chemical, reverting these lines from preferential TRQ treatment to the standard Mercosur TEC rate.

Global Trade Alert flags Canada, China and France among the principal affected trading partners for the products covered.

Downstream implications

• Narrow relief for Brazilian downstream buyers via the ten new TRQ lines (product

categories not fully disclosed in the freely-accessible summaries).

• Modest cost increase for importers of atrazine and the liquid-food-preparation product

via reduced quota volumes, and for acetic acid, acrylonitrile and the third affected chemical via the reverted tariff increase.

• Consistent with Brazil's routine (multiple-times-per-year) TRQ housekeeping cadence under

the Gecex 272/2021 framework — no signal of a broader protectionist or liberalising shift.

Open questions

• Exact NCM codes and TEC rates for the ten new TRQ products and the third tariff-increase

chemical ("L-band primary...") were not independently verified; both the LegisWeb summary and the GTA state-act page truncate the full annex text behind a registration wall.

• Whether the tariff increases on acetic acid and acrylonitrile reflect a specific

domestic-industry petition or a routine Mercosur-nomenclature harmonisation cleanup.