WT/DS497/1, G/L/1119  
G/TRIMS/D/41, G/SCM/D108/1  
 
9 July 2015  
(15-3545)  Page: 1/11  
  Original: English  
 
 BRAZIL – CERTAIN MEASURES CONCERNING TAXATION AND CHARGES 
REQUEST FOR CONSULTATIONS BY JAPAN 
The following communication, dated 2 July 2015, from the delegation of Japan to the delegation of 
Brazil and to the Chairperson of the Dispute Settl ement Body, is circulated in accordance with 
Article 4.4 of the DSU.  
_______________ 
  My authorities have instructed me to request cons ultations with the Government of the Federative 
Republic of Brazil ("Brazil"), pursuant to Articles 1 and 4 of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes  (the DSU), Article XXII:1 of the General 
Agreement on Tariffs and Trade 1994  (the GATT 1994), Article 8 of the Agreement on Trade-
Related Investment Measures  (the TRIMs Agreement) and Articles 4 and 30 of the Agreement on 
Subsidies and Countervailing Measures  (the SCM Agreement) with respect to certain measures 
concerning taxation and charges which appear to be inconsistent with Brazil's obligations under 
several provisions of the covered agreements. 
 Such measures affect several economic sectors and, in some cases, they apply horizontally to all goods or to broad categories of goods. These measures, taken as a whole and individually, 
increase the effective level of protection of the domestic industry in Brazil by providing preferences 
and support to producers, investors and exporters in Brazil, by inter alia  (1) imposing a higher tax 
burden on imported goods than on domestically produced goods, (2) conditioning tax advantages 
to certain expenditures in Brazil, including on domestically produced goods, and (3) providing 
export contingent subsidies.  
Whereas some of the specific measures at is sue have existed for some years, the overall 
framework of tax advantages to producers, investors and exporters in Brazil, in relation to taxation, has been markedly strengthened in rece nt years with the adoption of new specific tax 
schemes and the revision or completion of exis ting ones, thus following a consistent pattern. 
 
This request for consultations focuses on the following matters:  
1. MEASURES IN THE AUTOMOTIVE SECTOR 
 Brazil's Programa de Incentivo à Inovação Tecnológica e Adensamento da Cadeia Produtiva de 
Veículos Automotores  ("Incentive Programme for Technological Innovation and Consolidation of 
the Automotive Vehicle Supply Chain") or "INOVA R-Auto" is a programme that lowers taxes on 
domestic automobiles.  
Brazil administers a tax on industrial products known as the IPI ( i.e., Imposto sobre Productos 
Industrializados ). In September 2011, Brazil raised the IPI tax rates applicable to automobiles by 
30%, and in 2012, it introduced the new tax advantage scheme named INOVAR-Auto along with 
the increased IPI tax rates. INOVAR-Auto provides the advantage of lower IPI tax rates with 
respect to automobiles covered by the programme that are manufactured or imported by companies with INOVAR-Auto accreditation ( habilitacões ). INOVAR-Auto accreditation ( habilitacão ) 
is granted, under certain conditions, for companies that manufacture automobiles in Brazil; for 
companies that obtain official approval from the relevant Brazilian authorities for their plans to invest in production facilities or industrial projects in Brazil; and for companies that market WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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  automobiles in Brazil without manufacturing activiti es. To be accredited, depending on the type of 
accreditation, companies must satisfy a set of requirements, including certain domestic production requirements (in the case of companies that manufacture automobiles in Brazil), domestic research and development (R&D) spending re quirements, domestic engineering spending 
requirements, and/or domestic regulatory requirements.   
 Once accredited, companies can obtain IPI tax cred its which can be used, under certain conditions, 
to offset the IPI otherwise due on the domestic sale of automobiles covered by the programme.  
IPI tax credits can be used to offset up to 30 percentage points of the IPI tax due on the sale of automobiles.  Any remaining tax credits can be used to offset up to 30 percentage points of the IPI 
due on the importation of automobiles imported by the company, but only up to a specific number 
of automobiles. 
 The IPI tax credits used to offset the IPI are linked  to the level of certain expenditures in Brazil, 
including ( inter alia ) on so called strategic inputs (i.e., raw materials and automotive components), 
tooling ( ferramentaria ), research and development, and capaci ty-building of automotive suppliers.  
Moreover, Brazil recently introduced certain additional criteria designed to further encourage the 
use of locally produced auto parts in manufacturing automobiles.  
 In addition, automobiles imported by accredited companies from a limited number of WTO Members (i.e. Mercosur countries and Mexico) benefit from a special automatic reduction in the 
applicable IPI tax rate.  For automobiles import ed from other WTO Members, the IPI tax rate 
reduction is only available for a limited number of automobiles.    
Without necessarily being exhaustive, Japan under stands that INOVAR-Auto and related measures 
are established and administered through the following legal instruments in particular:   
 Lei n°12,546 of 14 December 2011; 
 Lei n° 12,715 of 17 September 2012; 
 Lei n° 12,844 of 19 July 2013; 
 Lei n° 12,996 of 18 June 2014; 
 Decreto  n° 7,819 of 3 October 2012; 
 Decreto  n° 8,015 of 17 May 2013; 
 Decreto  n° 8,294 of 12 August 2014; 
 Portaria MCTI  n° 296 of 1 April 2013; 
 Portaria MDIC  n° 106 of 11 April 2013; 
 Portaria MDIC  n° 113 of 15 April 2013; 
 Portaria Interministerial MCTI/MDIC n° 772 of 12 August 2013; 
 Portaria MDIC  n° 280 of 4 September 2013; 
 Portaria MDIC  n° 297 of 30 September 2013; 
 Portaria MDIC  n° 257 of 23 September 2014; 
 Portaria MDIC n° 318 of 26 December 2014; 
 Convênio ICMS 38 of 22 May 2013;  
 accreditations ( habilitações ) granted pursuant to INOVAR-Auto; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed above. 
 
Japan is concerned that both the INOVAR-Auto accreditation conditions and the conditions for receiving and using IPI tax credits – coupled with the increased IPI tax rates – operate in a manner that favours domestic-origin automobiles an d auto parts over like imported products, and 
that discriminates against automobiles and auto parts originating in foreign countries.  In addition, WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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  the INOVAR-Auto accreditation conditions and the conditions for receiving and using IPI tax credits 
provide subsidies contingent on the use of domestic over imported auto parts.  INOVAR-Auto also reduces IPI tax rates in a manner that favours automobiles imported from certain WTO Members over those from others and that discriminates against the latter. 
 
In light of these facts, Japan is concerned that INOVAR-Auto and Brazil's IPI tax regime, as well as each of their constituent measures individually and/or in combination, both as such and as applied, 
are inconsistent with Brazil's obligations under th e following provisions of the covered agreements: 
 
 Article I:1 of the GATT 1994; 
 Article III:2 of the GATT 1994; 
 Article III:4 of the GATT 1994; 
 Article III:5 of the GATT 1994; 
 Article 2.1 of the TRIMs Agreement, separate ly and in conjunction with Article 2.2 and 
the Illustrative List in the Annex to the TRIMs Agreement; and 
 Articles 3.1(b) and 3.2 of the SCM Agreement. 
 
Article 4.2 of the SCM Agreement requires that requests for consultations under Article 4.1 of the 
SCM Agreement include a statement of available ev idence with regard to the existence of and 
nature of the subsidy in question. The available evidence is listed in Annex A to this request.   
2. MEASURES RELATING TO INFORMAT ION AND COMMUNICATION TECHNOLOGY, 
AUTOMATION AND RELATED GOODS 
 
a. Measures 
 In an effort to develop its information and communication technology (ICT), automation and 
related sectors, the Brazilian government has established several programmes that provide 
economic incentives, including but not necessarily limited to exemption from and/or reduction in taxes, duties, contributions and charges, to dome stic entities engaged in the production, import, 
and export of goods and services in these sectors. Since 1991, Brazil has implemented a 
comprehensive system of certain tax advantages embodied in and applied through the following 
programmes : (1) the Informatics Programme, created under the Lei de Informatica
1 ("Informatics 
Law"), decreed in 1991 and later amended in 2001; (2) Programa de Inclusão Digital2 ("Digital 
Inclusion Programme"), 2005; (3) Programa de Incentivos ao Setor de Semicondutores , PADIS3 
(Programme of Incentives for the Semiconductors Sector"), 2007; and (4) Programa de Apoio ao 
Desenvolvimento Tecnológico da Indústria de Equipamentos para TV Digital , PATVD4 ("Programme 
of Support to the Technological Developments of the Industry of Digital TV Equipment"), 2007. 
 Only those companies that engage in manufacturing activities in Brazil and comply with the Processo Produtivo Básico  ("PPB", translated as Basic Production Processes) requirement may 
enjoy the advantages available under the aforementioned programmes for a given product. The 
PPB is a set of standards for the performance of certain manufacturing steps in Brazil issued by the executive branch for "the minimum set of operations in the manufacturing facility, which 
characterizes the effective industrialization of a product".
5   
 
i. Informatics Programme 
 
Brazil's Informatics Programme is set up and implemented through the Informatics Law6 and 
related legal instruments.  The programme reduces the Industrial Products Tax (or IPI) obligation for companies that develop or produce information technology and automation goods and services, 
and also invest in information technology research and development activities in Brazil. To benefit 
                                               
1 Lei nº 8,248 of 23 October 1991, as amended by Lei nº 10,176 of 11 January 2001. 
2 Lei nº 11,196 of 21 November 2005. 
3 Lei nº 11,484 of 31 May 2007. 
4 Lei nº 11,484 of 31 May 2007. 
5 Lei nº 8,387 of 30 December 1991. 
6 Lei nº 8,248 of 23 October 1991. WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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  from the tax advantages under the Informatics Programme, companies must be qualified, or 
"accredited" ( habilitadas ), by means of an administrative decision ( Portaria ) granted by relevant 
ministries. They must also demonstrate that they produce relevant products in Brazil in accordance with the terms of the PPBs. 
 
For accredited companies, the Informatics Programme reduces IPI tax obligations otherwise due on the sale of the manufactured products. The Informatics Programme also provides for a tax 
credit against IPI tax obligations for raw materials, intermediate products, and packing materials 
used in manufacturing the relevant products. In addition, products that are considered as "developed" in Brazil benefit from greater tax advantages.  
Without necessarily being exhaustive, Japan understands that the Informatics Law is established 
and administered through the following legal instruments in particular:  
 Lei n° 8,248 of 23 October 1991; 
 Lei n° 10,176 of 11 January 2001; 
 Lei n° 13, 023 of 8 August 2014; 
 Decreto  n° 5,906 of 26 September 2006; 
 Decreto  n° 6,759 of 5 February2009 (final and tr ansitional provisions), as amended by 
subsequent acts; 
 Decreto  n° 7,212 of 15 June 2010 (especially Chapter VI, Section II); 
 Portaria Interministerial MDIC/MCTI nº 177 of 18 October 2002; 
 Portaria MCT  n° 950 of 12 December 2006; 
 Portaria Interministerial MCTI/MDIC/MF nº 148 of 19 March 2007; 
 Portaria Interministerial MCTI/MDIC nº 685 of 25 October 2007; 
 Portaria Interministerial MDIC/MCT nº 170 of 4 August 2010; 
 Portaria MDIC  n° 267 of 30 August 2013; 
 Portaria SDP/MDIC  n° 1 of 18 September 2013; 
 Portaria MCT  n° 1,309 of 19 December 2013; 
 Portaria Interministerial MCTI/MDIC nº 202 of 13 February 2014; 
 Portarias adopting PPBs pursuant to the provisions of the above mentioned instruments 
 accreditations ( habilitações ) granted pursuant to the Informatics Programme; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed 
above. 
 
ii. Digital Inclusion Programme 
 
Under the provisions of Lei n° 11,196 (21 November 2005), as amended, and associated 
regulations, the so-called "Digital Inclusion Programme" exempts producers of "digital products" (such as computers, routers, smartphones an d other hardware) from payment of PIS/PASEP
7 and 
COFINS8 contributions otherwise due on sales of goods and services. In particular, contributions to 
PIS/PASEP and COFINS on the gross revenue of retail sales are reduced to zero. This reduction is applicable to products including: digital processing units, portable digital automatic machines for 
data processing that weigh less than 3.5 Kg, automatic data processing machines, keyboards and 
mouses, modems, portable automatic data processing machines, portable telephones, and customer's terminal equipment (digital routers). The Digital Inclusion Programme requires that the 
                                               
7 PIS/PASEP is a regime that collects contributions to fund insurance for employees of private companies 
(Programa de Integração Social , or PIS) and civil servants ( Programa de Formação do Patrimônio do Servidor 
Público , or PASEP). 
8 COFINS, the Contribution for Social Security Financin g, requires contributions to fund social security. WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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  goods in question be produced in Brazil in accordance with PPBs in order to benefit from the tax 
advantages.   Without necessarily being exhaustive, Japan understands that the Digital Inclusion Programme is 
established and administered through the following legal instruments in particular: 
 
 Lei n° 11,196 of 21 November 2005; 
 Decreto  n° 5,602 of 6 December 2005; 
 Portaria MC nº 87 of 10 April 2013; 
 Portaria STE n° 2 of 26 August 2013; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed 
above. 
 
iii. PADIS and PATVD 
 Both PADIS and PATVD were established by Lei n° 11,484 (31 May 2007). These programmes are 
implemented through a number of related regulations and instructions.  Companies active in the 
manufacture in Brazil of semiconductors and related goods, information displays or equipment for digital televisions are eligible for tax advantages. In order to benefit under the both programmes, companies must be qualified, or "accredited" ( habilitadas ), by the relevant ministries. For the 
accredited companies, both PADIS and PATVD elim inate certain taxes and charges, including the 
IPI tax and contributions to PIS/PASEP, COFINS, PIS/PASEP- Importação , COFINS- Importação
9 due 
on the domestic sale or importation of machines, appliances, instruments and equipment as well 
as software and supplies to be used for the development and production activities of the products 
mentioned above. In addition, PADIS and PATV D exempt the accredited companies from the 
payment of PIS/PASEP, COFINS and IPI upon the sale of the above-mentioned products.  
 
Manufacturing pursuant to PPBs and/or other criteria defined by relevant ministries is required in order to benefit from at least some of the advantages. These requirements and criteria include certain domestic production requirements as well as other criteria that would require and/or 
encourage the use of domestically sourced components. The beneficiaries of these programmes 
must invest annually in research and development, etc., certain minimum amounts of money calculated based on their gross sales of the relevant products.  
 
Without necessarily being exhaustive, Japan understands that PADIS is established and administered through the following legal instruments in particular: 
 
 Lei n° 11,484 of 31 May 2007; 
 Decreto  n° 6,233 of 11 October 2007; 
 Instrução Normativa  RFB nº 852 of 13 June 2008; 
 Decreto  n° 7,212 of 15 June 2010 (especially Chapter VI, Section III); 
 Decreto  n° 6,759 of 5 February 2009 (especially Livro III, Title II, Chapter VII, Section 
VII), as amended by subsequent acts; 
 accreditations ( habilitações ) granted pursuant to the PADIS programme; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed 
above. 
Without necessarily being exhaustive, Japan understands that PATVD is established and 
administered through the following legal instruments in particular:  
 Lei n° 11,484 of 31 May 2007; 
                                               
9 PIS/PASEP Importação  and COFINS Importação  impose contribution requir ements to the respective 
funds on imports of goods and services. WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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   Decreto  n° 6,234 of 11 October 2007; 
 Instrução Normativa  RFB nº 853 of 13 June 2008; 
 Decreto  n° 7,212 of 15 June 2010 (especially Chapter VI, Section IV); 
 Decreto  n° 6,759 of 5 February 2009 (especially Livro III, Title II, Chapter VII, Section 
VIII); 
 accreditations ( habilitações ) granted pursuant to the PATVD programme; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed 
above. 
 
b. Legal Basis 
 
Japan is concerned that the Informatics Progra mme, the Digital Inclusion Programme, PADIS and 
PATVD operate to reduce tax liability in a manner that favours domestic-origin information and 
communication technology, automation and related pr oducts over like imported products, and that 
discriminates against information and communication technology, automation and related products originating in foreign countries.  In addition, the exemptions or reductions of taxes granted by the 
Informatics Programmes, the Digital Inclusion Programme, PADIS and PATVD constitute subsidies 
contingent on the use of domestic over imported goods.  In light of these facts, Japan considers that the Informatics Programme, the Digital Inclusion 
Programme, PADIS and PATVD, both as such and as applied, are respectively inconsistent with 
Brazil's obligations under the following provisions of the covered agreements:  
 Article I:1 of the GATT 1994; 
 Article II:1(b) of the GATT 1994; 
 Article III:2 of the GATT 1994; 
 Article III:4 of the GATT 1994; 
 Article III:5 of the GATT 1994; 
 Article 2.1 of the TRIMs Agreement, separate ly and in conjunction with Article 2.2 and 
the Illustrative List in the Annex to the TRIMs Agreement; and 
 Articles 3.1 (b) and 3.2 of the SCM Agreement. 
 
Article 4.2 of the SCM Agreement requires that requests for consultations under Article 4.1 of the 
SCM Agreement include a statement of available ev idence with regard to the existence of and 
nature of the subsidy in question. The available ev idence is listed in Anne x B to this request.  
 
 
3. MEASURES PROVIDING TAX ADVANTAGES TO EXPORTERS  
a. RECAP 
 
RECAP is Brazil's "Special Regime for the Purchase of Capital Goods for Exporting Enterprises" (Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras ), established under 
Lei n° 11,196 of 25 November 2005 and Decreto  n° 5,649 of 29 December 2005, and 
implemented through a number of related regulati ons. Under this programme, Brazil suspends the 
application of several taxes and charges including PIS/PASEP, COFINS, PIS/PASEP- Importação  and 
COFINS- Importação  for "predominantly exporting companies",
10 generally including companies 
that obtained at least 50 percent of their gross turnover from exports in the preceding calendar 
year as well as companies that did not meet such a 50 percent export threshold but commit to do so over the next three years, as regards the dome stic purchase or importation by such companies 
of machinery, tools, instruments and other equipm ent. The suspension ultimately becomes a zero 
rate when certain conditions are met.  
                                               
10 Lei nº 11,196 of 25 November 2005. WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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In order to benefit from RECAP, "predominantly exporting companies" must obtain "accreditation" (habilitação ) from the Secretariat of the Federal Revenue in the Ministry of Finance ( Secretaria da 
Receita Federal of the Ministério de Fazenda ). They may enjoy the benefits under RECAP on 
condition that they undertake to maintain for the following two or three years (as the case may 
be) a level of exports equal to or higher than 50 percent of their annual gross turnover and then 
fulfil those undertakings. 
 
Without necessarily being exhaustive, Japan understands that RECAP is established and administered through the following legal instruments in particular:  
 Lei n° 11,196 of 25 November 2005; 
 Lei n° 12,715 of 17 September 2012; 
 Decreto  n° 5,649 of 29 December 2005; 
 Decreto  n° 5,789 of 25 May 2006; 
 Decreto  n° 6,759 of 5 February 2009 (especia lly Livro III, Title II, Chapter VII, 
Section IV; 
 Instrução normativa SRF  n° 605 of 4 January 2006; 
 accreditations ( habilitações ) granted pursuant to the RECAP programme; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed 
above. 
 
The RECAP programme, as established and administered by the above-mentioned instruments and 
also as applied by the relevant Brazilian authorities, is inconsistent with Brazil's obligations under 
Articles 3.1(a) and 3.2 of the SCM Agreement.  
Article 4.2 of the SCM Agreement requires that requests for consultations under Article 4.1 of the 
SCM Agreement include a statement of available ev idence with regard to the existence of and 
nature of the subsidy in question. The available ev idence is listed in Anne x C to this request.  
 
 
b. Export Contingent Subsidies Concer ning the Purchase of Raw Materials, 
Intermediate Goods and Packaging Materials 
 
Brazil also provides IPI, PIS/PASEP, COFINS, PIS/PASEP- Importação  and COFINS- Importação  tax 
suspensions and exemptions for predominantly export ing entities with regard to their purchases of 
raw materials, intermediate good s and packaging materials. Under Lei n° 10,637 (30 December 
2002), as amended, and Lei n° 10,865 (30 April 2004), as amended, Brazil suspends the 
application of IPI, PIS/PASEP, PIS/PASEP- Importação , COFINS and COFINS- Importação  for the 
benefit of those entities that received at least 50 percent of their gross turnover from exports in 
the preceding year. The suspension of the PIS/PASEP, PIS/PASEP -Importação , COFINS and 
COFINS -Importação  contributions becomes a zero rate upon exportation or sale of the final goods 
incorporating the raw materials, intermediate goods and packaging materials for which the 
application of these taxes is suspended.
11 A similar rule applies to the IPI.12 
 Without necessarily being exhaustive, Japan understands that these export-contingent subsidies 
are established and administered through the following legal instruments in particular: 
 
 Lei n° 10,637 of 30 December 2002; 
 Lei n° 10,865 of 30 April 2004; 
 Lei n° 12,715 of 17 September 2012; 
                                               
11 Instrução Normativa SRF nº 595 of 27 December 2005. 
12 Instrução Normativa  RFB nº 948 of 15 June 2009. WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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   Decreto  n° 6,759 of 5 February 2009 (especially Livro III, Title I, Chapter VII, and Livro 
III, Title II, Chapter VII, Section V); 
 Instrução Normativa  SRF nº 595 of 27 December 2005; 
 Instrução Normativa RFB  nº 948 of 15 June 2009; 
 accreditations ( habilitações ) or registration ( registro ) of individual predominantly 
exporting entities pursuant to the scheme; 
 as well as any amendments or extensions, any replacement measures, any renewal 
measures, any implementing measures, and any other measures related to those listed 
above. 
 
This scheme, as established and administered by the above-mentioned instruments and also as 
applied by the relevant Brazilian authorities, is inconsistent with Brazil's obligations under Articles 
3.1(a) and 3.2 of the SCM Agreement.  
Article 4.2 of the SCM Agreement requires that requests for consultations under Article 4.1 of the 
SCM Agreement include a statement of available ev idence with regard to the existence of and 
nature of the subsidy in question. The available ev idence is listed in Anne x C to this request.  
 
* * * 
 Japan reserves the right to raise additional measures and claims regarding these matters in the 
course of the consultations. 
 Japan looks forward to receiving Brazil's reply to  this request for consultations in due course.  
Japan is ready to consider with Brazil mutually convenient dates for consultations. 
  
 
_______________ 
  
 WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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  ANNEX A — AUTOMOTIVE SECTOR 
 Lei n°12,546 of 14 December 2011 as amended by subsequent acts 
 Lei n° 12,715 of 17 September 2012 as amended by subsequent acts 
 Lei n° 12,844 of 19 July 2013 as amended by subsequent acts 
 Lei n° 12,996 of 18 June 2014 as amended by subsequent acts 
 Decreto  n° 7,819 of 3 October 2012 as amended by subsequent acts  
 Decreto  n° 8,015 of 17 May 2013; 
 Decreto  n° 8,294 of 12 August 2014 
 Portaria MCTI  n° 296 of 1 April 2013 
 Portaria MDIC  n° 106 of 11 April 2013 
 Portaria MDIC  n° 113 of 15 April 2013 
 Portaria Interministerial MCTI/MDIC n° 772 of 12 August 2013 
 Portaria MDIC  n° 280 of 4 September 2013 
 Portaria MDIC  n° 297 of 30 September 2013 
 Portaria MDIC  n° 257 of 23 September 2014  
 Portaria MDIC n° 318 of 26 December 2014 
 Convênio ICMS 38 of 22 May 2013  
 List of known accredited entities availabl e on the website of Brazil's Ministry of 
Development, Industry and External Trade: see http://www.mdic.gov.br//sitio/interna/i nterna.php?area=2&menu=4217&refr=4205   
 WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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  ANNEX B — INFORMATION AND CO MMUNICATION TECHNOLOGY,  
AUTOMATION, AND RELATED GOODS 
 
Informatics Programme: 
 
 Lei n° 8,248 of 23 October 1991 as amended by subsequent acts 
 Lei n° 10,176 of 11 January 2001 as amended by subsequent acts 
 Lei n° 13,023 of 8 August 2014 as amended by subsequent acts 
 Decreto  n° 5,906 of 26 September 2006 as amended by subsequent acts 
 Decreto  n° 6,759 of 5 February 2009, as amended by subsequent acts 
 Decreto  n° 7,212 of 15 June 2010 as amended by subsequent acts 
 Portaria Interministerial MDIC/MCTI nº 177 of 18 October 2002 
 Portaria MCT  n° 950 of 12 December 2006 
 Portaria Interministerial MCTI/MDIC/MF nº 148 of 19 March 2007 
 Portaria Interministerial MCTI/MDIC nº 685 of 25 October 2007 
 Portaria Interministerial MDIC/MCT nº 170 of 4 August 2010 
 Portaria MDIC  n° 267 of 30 August 2013 
 Portaria SDP/MDIC  n° 1 of 18 September 2013 
 Portaria MCT  n° 1,309 of 19 December 2013 
 Portaria Interministerial MCTI/MDIC nº 202 of 13 February 2014 
 All PPBs adopted pursuant to the provisions of the above mentioned instruments 
(available at http://www.suframa.gov.br/zfm _legislacao.cfm?idTopico=5 ) 
 
Digital Inclusion Programme: 
 
 Lei n° 11,196 of 21 November 2005 as amended by subsequent acts 
 Decreto  n° 5,602 of 6 December 2005 as amended by subsequent acts 
 Portaria MC nº 87 of 10 April 2013 
 Portaria STE n° 2 of 26 August 2013 
 
PADIS: 
 
 Lei n° 11,484 of 31 May 2007 as amended by subsequent acts 
 Decreto  n° 6,233 of 11 October 2007 as amended by subsequent acts 
 Instrução Normativa  RFB nº 852 of 13 June 2008 
 Decreto  n° 7,212 of 15 June 2010 as amended by subsequent acts 
 Decreto  n° 6,759 of 5 February 2009, as amended by subsequent acts 
 
PATVD:  
 Lei n° 11,484 of 31 May 2007 as amended by subsequent acts 
 Decreto  n° 6,234 of 11 October 2007 as amended by subsequent acts 
 Instrução Normativa  RFB nº 853 of 13 June 2008 
 Decreto  n° 7,212 of 15 June 2010 as amended by subsequent acts 
 Decreto  n° 6,759 of 5 February 2009 as amended by subsequent acts  WT/DS497/1 • G/L/1119 • G/TRIMS/D/41 • G/SCM/D108/1 
 
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ANNEX C — TAX ADVANTAGES FOR EXPORTERS 
 
RECAP: 
 
 Lei n° 11,196 of 25 November 2005 as amended by subsequent acts 
 Lei n° 12,715 of 17 September 2012 as amended by subsequent acts 
 Decreto  n° 5,649 of 29 December 2005 as amended by subsequent acts 
 Decreto  n° 5,789 of 25 May 2006 as amended by subsequent acts 
 Decreto  n° 6,759 of 5 February 2009 as amended by subsequent acts 
 Instrução normativa SRF  n° 605 of 4 January 2006 
 List of beneficiaries available at: 
http://www.receita.fazenda.gov.br/Legislaca o/RegimeAquisicao/RelacaodasPJIN605.htm   
 
Export Contingent Subsidies Concerning the Purchase of Raw Materials, Intermediate Goods and 
Packaging Materials:  
 Lei n° 10,637 of 30 December 2002 as amended by subsequent acts 
 Lei n° 10,865 of 30 April 2004 as amended by subsequent acts 
 Lei n° 12,715 of 17 September 2012 as amended by subsequent acts 
 Decreto  n° 6,759 of 5 February 2009 as amended by subsequent acts 
 Instrução Normativa  SRF nº 595 of 27 December 2005 
 Instrução Normativa  RFB nº 948 of 15 June 2009 
 
 
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