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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 Annex VI carries 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.
Resolution 852 realigns roughly 1,249 NCM codes on these exception lists toward their bound TEC level. Secondary legal reporting (LegisWeb summary of the published text) describes a 7.2% floor applied to codes previously taxed below it, with other affected codes moving to higher tiers (12.6%, 20%, and further rates depending on product classification — machinery, electronics, textiles, vehicles, medical and optical equipment). The resolution states it enters into force on the date of its publication (5 February 2026) and expressly preserves the existing tax treatment for aeronautical-sector products (Art. 2). 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 (Argentina, Australia, Austria, among others) reflects trade-flow exposure to Brazil's IT/telecom and capital-goods imports, not a country-targeted measure.
severity: 2, severity_basis: mixed. Anchor: the primary MDIC listing confirms the resolution and its Annex-VI scope but does not itself state line counts or rate figures; those numbers (≈1,249 NCM codes; a 7.2% floor rate with several higher brackets up to 20%) come from secondary legal reporting (LegisWeb) reproducing the published text, not yet independently confirmed against the DOU original (in.gov.br returned a connection error on direct probe — see Open questions). Severity is set at 2 rather than 1 because the product-line count (~1,249) is roughly 4.5x the scope of the comparable May-2025 GECEX 726 realignment (274 lines, severity 1), but kept below 3 because the disclosed floor rate (7.2%) is a modest, largely technical schedule-maintenance adjustment rather than a punitive tariff increase.
applied-tariff changes effective immediately on publication — importers relying on prior LEBIT/BK rates on any affected code need to re-check classification before clearing goods.
Brazil's TEC exception-list schedules (see 726, 731, 732, 745, 746, 748 in this register) — schedule maintenance rather than a discrete policy shift.
(in.gov.br/web/dou/-/resolucao-gecex-n-852-de-4-de-fevereiro-de-2026-685397607) returned a connection error on probe from this environment; the primary citation above uses the MDIC listing page instead. A future pass with DOU access should confirm the exact rate schedule and product-line count against the original text (and check the noted retificação published under the DOU stub 697093582) and populate a magnitude: block once a primary URL for the specific figures is confirmed.