Regimes especiais de importação e "ex-tarifários"o caso do Brasil

Resumo

One important difficulty for the achievement of a common trade policy in Mercosur is the difference between the import tariffs charged by the countries members and those established by the bloc’s Common External Tariff (CET), which is generated by the existence of special regimes of imports. The purpose of this paper is to characterize the main non-preferential special regimes of imports in use in Brazil, in 2003, and the “ex-tarifários” for capital goods. The analysis includes the identification of imported products, the tariff revenue loss and the importance of the benefited sectors and regions. The imports under the special regimes – Duty Drawback Regime (drawback), Free Zone of Manaus (FZM), Automotive, Regime Aduaneiro especial de Entreposto Industrial sob Controle Informativo (Recof) and others – totalized US$ 14 billion (29,1% of total imports), in 2003, and were responsible to a tariff revenue reduction of US$ 1.3 billion. The imports under the “ex-tarifários” were estimated in US$ 1 billion and its tariff revenue loss, US$ 107 million. The exports associated to drawback corresponded to 30% of total Brazilian exports. The FZM added value were approximately 50% of the Amazonas State GDP. The participation of the automotive sector in the industry GDP was 2% and the “ex-tarifarios” represented 8% of the capital goods imports.

Ficha do documento

Tipo

Estudo

Ano

2006

Instituição

Instituto de Pesquisa Econômica Aplicada (Ipea)

Fonte

Repositório do Ipea

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.ipea.gov.br:11058/2190

Licença

Licença Comum

Abrangência

Brasil; 2003

Palavras-chave

Regimes não preferenciais de importaçãoImposto de importaçãoTarifa Externa Comum (TEC)Ex-tarifários