G/SCM/Q2/BRA/61  
 
27 March 2024 
(24-2630) Page: 1/2 
Committee on Subsidies and Countervailing Measures  Original: English  
 
  
SUBSIDIES  
REPLIES TO QUESTIONS1 POSED BY THE UNITED KINGDOM REGARDING  
THE NEW AND FULL NOTIFICATION OF BRAZIL2  
The following communication, dated and received on 2 5 March 2024, is being circulated at the 
request of the delegation of Brazil . 
 
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Question 1  
Capacity building and competitiveness enhancement in Information and Communication 
Technology and related fields  
Could Brazil please provide further information on the eligibility criteria for the scheme, 
including whether foreign enterprises operating in Brazil are able to qualify?  
Reply : 
The basic criteria for the Brazilian program are established in articles 11 and 16 -A of Law 8248/91,  
and articles 2 and 5 of Law 13969/19. They apply to both national and foreign companies. Therefore, 
there are no restrictions for foreign companies.  
 
Question 2  
Could Brazil please clarify what are the 'related fields' that are eligible for support under 
the scheme?  
Reply : 
The Brazilian program is applicable, in general, to  Information and Communication Technologies 
(ICT) under  the terms outlined by Law 8248/91 and Law 13969/19,  and their amendments. However, 
the term "related  fields" was used to refer to ICT applicable to other  sectors such as healthcare or 
industrial automation.  
 
Question 3  
Productive Development Policy  
 
Could Brazil please clarify which enterprises are eligible for the "reduction to zero of 
contribution for the PIS/Pasep and Cofins tax rates on the sale or importation of aircraft 
classified under heading  88.02 of Tipi"? Would foreign enterprises operating in Brazil also 
be eligible to apply?  
 
1 G/SCM/Q2/BRA/58  
2 G/SCM/N/401/BRA  G/SCM/Q2/BRA/61  
 
- 2 - 
 
  Reply : 
Brazilian law that exempts aircrafts, as well as  their parts and components, from PIS/Pase p and 
Cofins  tax rates does not mention any requirement regarding the  nationality of the company 
benefiting from the  exemption. Furthermore, unlike the corresponding  exemption for vessels, there 
is no need  for prior registration.  
 
Question 4  
Rota 2030 Prog ramme - Mobility and Logistics  
Could Brazil please clarify whether foreign enterprises operating in Brazil can apply for 
the scheme?  
Reply : 
The Rota 2030 Programme has no restriction on the  participation of foreign enterprises operating in  
Brazil.  
 
Question 5  
Could Brazil please provide information on the number of enterprises which benefited 
from the scheme during FY 2020/21 and FY 2021/22?  
The notification states that the scheme would end in December 2023.  
Reply : 
In 2020, 69 enterprises qualified  to these tax benefits. In 2021, this number  increased to 79.  
 
Question 6  
Could Brazil please confirm whether the scheme has now ended, or are payments under 
the scheme expected to still to be made during 2024?  
Reply : 
Since December 1st, 2023, the Rota 203 0 Programme no  longer accepts applications. Previously 
qualified  enterprises still have to annually prove they fulfil  the commitments made to qualify for 
benefits. The  obligation to comply with the mandatory requirements  for importing and selling 
vehicles in Brazil, as per  Chapter I of Law No 13755/2018, which established the  Rota 2030 
Programme, remains in force in 2024.  
 
Question 7  
National Programme for Financing the Enlargement and Modernization of the National 
Fishing Fleet - PROFROTA Pesqueir a 
The notification states that the total amount provided under the scheme during the 
reporting period was BRL  0.00.  
Could Brazil please provide information on the total or annual budget allocation for the 
scheme?  
Reply : 
PROFROTA Pesqueira has not been in operation since  2015. Its annual budget allocation was 
established  only for the years 2005 to 2015. These budget  allocations are not in force anymore. New 
budget  allocations might be established in case the programme  is resumed.  
 
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