WT/DS472/1, G/L/1061  
G/SCM/D100/1, G/TRIMS/D/39  
 
8 January 2014  
(14-0059)  Page: 1/11  
  Original: English  
 
 BRAZIL – CERTAIN MEASURES CONCERNING TAXATION AND CHARGES 
REQUEST FOR CONSULTATIONS BY THE EUROPEAN UNION 
 The following communication, dated 19 Dece mber 2013, from the delegation of the 
European Union to the delegation of Brazil and to the Chairperson of the Dispute Settlement Body, 
is circulated in accordance with Article 4.4 of the DSU.  
_______________ 
  
My authorities have instructed me to request consultations 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 of the General 
Agreement on Tariffs and Trade, 1994  (the GATT 1994), Article 4 of the Agreement on Subsidies 
and Countervailing Measures (the SCM Agreement)  and Article 8 of the Agreement on Trade-
Related Investment Measures  (the TRIMS Agreement) with respect to certain measures concerning 
taxation and charges which appear to be in breach of 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 border protection in Brazil, whilst providing preferences and support 
to domestic producers and exporters, by inter alia  (1) imposing a higher tax burden on imported 
goods than on domestic goods, (2) conditioning ta x advantages to the use of domestic goods, and 
(3) providing export contingent subsidies.  
Whereas some of the specific measures at issue have existed for some years, the overall 
framework of tax advantages to operators in Brazil, in relation to taxation, has been markedly strengthened since September 2012 with the adoption of new specific tax schemes and the 
revision or completion of existing ones , thus following a consistent pattern.  
This request for consultations focuses on the following elements: 
1. Discriminatory tax advantages in the automotive sector 
Law (Lei) n° 12,715  of 17 September 2012 established the "Programme of incentive to the 
technological innovation and densification of the automotive supply chain" ( Programa de Incentivo 
à Inovação Tecnológica e Adensamento da Cadeia Produtiva de Veículos Automotores ) also known 
as "INOVAR-AUTO". Its provisions have been further developed in Decree ( Decreto)  n° 7,819 of 3 
October 2012, as amended, and in acts subsequently adopted by the relevant authorities.1 
Under the INOVAR-AUTO programme, Brazil grants tax benefits with respect to the "Tax on 
Industrial Products" ( Imposto sobre Produtos Industrializados2, "IPI") to actual or potential 
automobile manufacturers that are "accredited" ( habilitados ) under INOVAR-AUTO. Those benefits 
                                               
1 See Annex A. 
2 The IPI is established under the provisions of Law ( Lei) n° 5,172 of 25 October 1966 ( Código 
Tributario Nacional ), as amended, in particular in Chapter IV, Section I; and of Law ( Lei) n° 4,502 of 30 
November 1964, as amended. The provisions of those laws are further developed in Decree ( Decreto ) n° 7,212 
of 15 June 2010. WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  consist of a tax credit of up to 30 percent of th e IPI taxable base which can be used, under certain 
conditions, to offset the IPI otherwise due on the sale of motor vehicles covered by the programme. 
There are three types of "accreditation" ( habilitação ): for domestic manufacturers; for local 
distributors without manufacturing activities in Br azil; and for investors in domestic manufacturing 
capacity. In order to be "accredited", eligible operators must fulfil certain conditions which concern, depending on the accreditation sought: a minimum number of manufacturing activities in 
Brazil; minimum levels of expenditure in Brazil on research and development, engineering, basic 
industrial technology and capacity-building of actual and potential suppliers; adhesion to the 
"Vehicle Labelling Programme" ( Programa de Etiquetagen Veicular ); and the achievement of 
certain energy efficiency targets as regards the vehicles marketed in Brazil. 
The amount of the tax credit for "accredited" participating companies depends on the 
amount and the nature of each participant’s expend itures in Brazil. By far the most important item 
for the purposes of accruing tax credits are expenditures in Brazil on "strategic inputs and tools". 
Therefore, distributors of imported vehicles withou t manufacturing activities in Brazil cannot earn 
any sizeable tax credit to offset the IPI tax on imported goods. The conditions pertaining to R&D 
and technological expenditure are also based on a criterion that penalises imported goods. In 
addition, the system is geared to favour the use of Brazilian-made components by domestic 
manufacturers. Moreover, the conditions for use of the tax credits earned by manufacturing 
participants limit the possibilities to offset the IPI tax due on imported goods. Finally, INOVAR-AUTO appears to grant certain tax benefits to goods originating in a limited number of other 
countries, including Mercosur and non-Mercosur countries, without those benefits being extended 
to other WTO Members.  
The European Union is concerned that the INOVAR-AUTO programme, as embodied in the 
provisions of the laws and regulations identified in this consultations request (including its 
annexes), as well as any amendments, supplements,  extensions, replacement measures, renewal measures and implementing measures, and as applie d through individual acts concerning applicant 
companies, is inconsistent with the covered agreements, including the following provisions: 
 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 3.1(b) of the SCM Agreement 
 Article 2.1 of the TRIMS Agreement in conjunction with Article 2.2 and the Illustrative List in 
the Annex to the TRIMS Agreement. 
The European Union provides a statement of ava ilable evidence as provided for in Article 4.2 
of the SCM Agreement by listing in Annex A to this request all the legal instruments in its 
possession through which INOVAR-AUTO has been instituted and implemented. 
2. Discriminatory tax advantages in the electronics and related sectors 
Brazil has gradually put in place a comprehensive set of inter-related measures laying down 
tax advantages in a number of technology areas relating to, in broad terms, computing, 
automation, and audiovisual equipment. Law (Lei) n° 12,715  of 17 September 2012, referred to in 
the previous section in relation to the automotive sector, introduced amendments, extensions and additions to several of those existing tax schemes. These measures, separately or in combination 
with the horizontal measures discussed in section 3 of this consultations request, provide what 
appears to be WTO-inconsistent support and protection to domestic manufacturers of the relevant goods.  WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  In particular, pursuant to Law ( Lei) n° 8,248 of 23 October 19913 as subsequently amended, 
in conjunction with other norms, Brazil applies a significantly reduced IPI tax on the sale of 
relevant goods for the benefit of companies that invest in and carry out research and development activities in the computing and automation sector. The tax reduction is applicable only to those 
goods that are produced in Brazil in accordance with the Basic Productive Process ( Processo 
Produtivo Basico , "PPB") as defined by the government. A PPB is a document that lays down a 
minimum number manufacturing activities to be carri e d  out i n Brazi l as  we l l as , in s ome  or all 
cases, domestic sourcing conditions for components of a particular product. Any interested 
company may request the government to issue a PPB with respect to a product, which must be applicable to all producers of the same product. Specific provisions apply to producers located in the Manaus Free Trade Zone.
4 
Other tax advantages are also conditional upon compliance with PPBs and other 
requirements. This is the case of the schemes kn own as PADIS ("Programme of Incentives for the 
Semiconductors Sector"; Programa de Incentivos ao Setor de Semicondutores ), PATVD 
("Programme of Support to the Technological De velopments of the Industry of Digital TV 
Equipment"; Programa de Apoio ao Desenvolvimento Tecnológico da Indústria de Equipamentos 
para TV Digital ) and the "Programme for Digital Inclusion" (Programa de Inclusão Digital ). 
Both PADIS and PATVD were established by Law ( Lei) n° 11,484  of 31 May 2007.5 PADIS 
grants exemptions from several taxes, duties and contributions to companies that invest at least 5 percent of their gross turnover in research and development in Brazil. The PADIS tax benefits are 
also conditional upon carrying out certain activities in Brazil (including creation, development, 
design, manufacturing, final assembling and testing) relating to: (i) semiconductors, as defined in 
the relevant law; (ii) LCD, plasma and other displays; and (iii) inputs and equipment for the 
production of semiconductors or displays, in accordance with PPB requirements. PATVD also grants 
exemptions from several taxes, duties and contributions to companies that annually invest at least 
2.5 percent of their gross turnover in resear ch and development in Brazil on equipment 
transmitting signals by radio frequency for digital television. The PATVD tax benefits are also 
conditional upon carrying out, in accordance with the respective PPB, certain manufacturing and 
development activities in Brazil. 
Under both PADIS and PATVD, eligible companies must apply for "accreditation" 
(habilitação ) by the government. Upon accreditation, the domestic purchases or imports of 
machinery, devices, instruments or equipment—prod uced in accordance with their respective PPBs 
when destined for any of the manufactured activi ties mentioned above—are exempt from certain 
taxes or charges, including PIS/PASEP
6, COFINS7, PIS/PASEP Importação8, COFINS Importação9, 
                                               
3 The provisions of Law n° 8,248 are further developed in Decree ( Decreto ) n° 5,906 of 26 September 
2006, as amended, and in other acts adopted by the relevant author ities: see annex B. 
4 Particularly Law ( Lei) n° 8,387 of 30 December 1991, as amended, and Decree ( Decreto ) n° 6,008 of 
29 December 2006. 
5 As amended by Law  n° 12,715  of 17 September 2012 and further developed by Decree ( Decreto ) n° 
6,233  of 11 October 2007 (on PADIS) and by Decree ( Decreto ) n° 6,234 of 11 October 2007 (on PATVD), as 
amended, and by other acts adopted by the relevant authorities: see annex B. 
6 Programa de Integração Social  ("Social Integration Programme" - PIS) and Programa de Formação do 
Patrimônio do Servidor Público  ("Civil Service Asset Formation Program" - PASEP), as laid down in Law ( Lei) n° 
9,718 of 27 November 1998 and Law ( Lei) n° 10,637 of 30 December 2002, and their subsequent 
amendments. 
7 Contribuição para o Financiamento da Seguridade Social ("Contribution to Social  Security Financing" - 
COFINS), as laid down in Law ( Lei) n° 9,718 of 27 November 1998 and in Law ( Lei) n° 10,833 of 29 December 
2003, and their subsequent amendments . 
8 Programa de Integração Social e de Formação do  Patrimônio do Servidor Público incidente na 
Importação de Produtos Estrangeiros ou Serviços  ("Social Integration and Civil Service Asset Formation 
Programmes applicable to Import s of Foreign Goods or Services") , as laid down in Law ( Lei) n° 10,865 of 30 
April 2004, as subsequently amended. The formulae for calculating the charges due are laid down in Normative Instruction ( Instrução Normativa ) RFB nº 1,401 of 9 October 2013. 
9 Contribuição para o Financiamento da Seguridade Social incidentes sobre a importação de bens e 
serviços  ("Contribution to Social Security Financing applicable to Imports of Goods or Services") , as laid down 
in Law ( Lei) n° 10,865 of 30 April 2004, as subsequently amended. The formulae for calculating the charges 
due are laid down in Normative Instruction ( Instrução Normativa ) RFB nº 1,401 of 9 October 2013. WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  as well as from ordinary customs duties.10 In addition, accredited companies may sell their 
products free of PIS/PASEP, COFINS, IPI and certain other taxes.  
Furthermore, under the provisions of Law ( Lei) n° 11.196 of 21 November 2005, as 
amended,11 concerning the "Programme for Digital Inclusion", Brazil exempts producers of a large 
number of so-called "digital products" (such as computers, routers, smartphones and other 
hardware) from payment of PIS/PASEP and COFINS, provided that such products are produced and developed in Brazil in accordance with their respective PPBs.  
The European Union is concerned that that th e tax schemes described above, by exempting 
the sales of goods that have undergone manufacturing  operations in Brazil from indirect taxes, or 
by reducing the level of taxation of such sales, result in a discrimination against imported goods, as the latter remain fully subject to the applicable taxes and charges. The conditions pertaining to 
R&D or other technological expenditure are also based on a criterion that penalises imported 
goods. In addition, the system is geared to favo ur the use of Brazilian-made products by domestic 
companies, through the requirements in PPBs as we ll as the linking of tax advantages to PPBs.  
The European Union also is of the view that Brazil, by levying the applicable general taxes 
and charges on or in relation to imported goods while maintaining the tax schemes described above, as embodied in the provisions of the laws and regulations mentioned in this consultations 
request (including its annexes), as well as any amendments, supplements, extensions, 
replacement measures, renewal measures, and im plementing measures, and as applied through 
individual acts concerning applicant companies, is acting inconsistently with the covered agreements, including the following provisions: 
 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 3.1(b) of the SCM Agreement 
 Article 2.1 of the TRIMS Agreement in conjunction with Article 2.2 and the Illustrative List in 
the Annex to the TRIMS Agreement. 
The European Union provides a statement of ava ilable evidence as provided for in Article 4.2 
of the SCM Agreement by listing in Annex B to this request all the legal instruments in its possession through which the relevant tax schemes under which subsidies are granted have been 
instituted and implemented. 
3. Discriminatory tax advantages with regard to goods produced in Free Trade Zones 
Brazil exempts from the IPI tax the sales of goods produced in the Free Trade Zone ( Zona 
Franca) in Manaus when they are marketed in an ywhere within the Brazilian territory.12 On the 
other hand, imported products, including those stored13 in the Zona Franca de Manaus,  but 
                                               
10 The European Union notes that PIS/PASEP and CO FINS are taxes on the turnover of domestic 
companies.  PIS/PASEP Importação and COFINS Importação were introduced several years after the creation of 
PIS/PASEP and COFINS: they are separate charges on al l imports. It is the under standing of the European 
Union that Brazil considers the PIS/PASEP Importação  and COFINS Importação  charges as part of Brazil's 
system of internal taxes rather than as " other duties or charges " on imports (within the meaning of Article 
II:1(b) of the GATT 1994), but the basis for this conclusion is not readily apparent. Thus, for the purposes of this request for consultations, the European Union considers that the PIS/PASEP Importação and COFINS 
Importação  are either internal taxes or " other duties or charges ". 
11 The provisions of Law n° 11,196 are further developed in Decree ( Decreto ) n° 5,602 of 6 December 
2005, as amended, and in other acts adopted by the relevant author ities: see annex B. 
12 In accordance with Decree-Law ( Decreto-Lei ) n° 288 of 28 February 1967, as amended (in particular 
article 9) and Decree ( Decreto ) n° 7,212 of 15 June 2010 (in particular article 81.II). 
13 In accordance with Decree-Law ( Decreto-Lei ) n° 288 of 28 February 1967, as amended (in particular 
article 6). WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  marketed in another part of Brazil's territory, pay all the taxes applicable to imports, including IPI.  
Specific provisions apply for companies located in the Manaus Free Trade Zone and producing related to the "informatics" sector.
14  
Along similar lines, Brazil exempts from the IPI tax goods manufactured in the Free Trade 
Zones ( Áreas de Livre Comércio ) of Tabatinga, Guajará-Mirim, Boa Vista and Bonfim, Macapá and 
Santana, and Brasiléia and Cruzeiro do Sul.15 Imported products, including those stored in these 
areas16, when put on the market in any other part of Brazil's territory, are subject to all the 
applicable taxes. 
While WTO Members may provide incentives to support the development of less 
industrialised regions, including tax incentives such as corporate tax breaks, they must do so in the respect of WTO rules. The European Union is concerned that the exemption from the IPI tax of 
goods produced in the Zona Franca de Manaus  and in the afore-mentioned Áreas de Livre 
Comércio , when those goods are sold in any part of the Brazilian territory, as embodied in the 
provisions of the laws and regulations mentioned in this consultations request (including its 
annexes) as well as any amendments, supplements, extensions, replacement measures, renewal 
measures and implementing measures, is inconsistent with Article III:2 of the GATT 1994 since the same tax benefits do not apply to the importation and sale of imported goods in Brazil, 
whether or not they transit through a Free Trade Zone.  
In addition to IPI exemptions, Brazil maintain s specific provisions concerning PIS/PASEP and 
COFINS as regards goods produced within the Zona Franca de Manaus  or within the above-
referenced Áreas de Livre Comércio . The rate of PIS/PASEP and COFINS is reduced in relation to 
revenue generated by the sale of goods from producers with approved projects in those areas to 
operators located in other parts of Brazil's territory.
17 In addition, purchasers of goods produced in 
the Free Trade Zones may claim a higher tax credit than the one that would result from the 
reduced rates actually applied.18 As a result, the operations involving goods produced in the Zona 
Franca de Manaus  or in the Áreas de Livre Comércio  are subject to a lower tax burden than the tax 
burden applicable in the case of other goods, including all imported goods sold in Brazil. Thus, all 
imported goods, which are subject to PIS/PASEP Importação  and COFINS Importação  upon 
importation, and whose resale generates revenues subject to the ordinary PIS/PASEP and COFINS rates, are put at a disadvantage vis-à-vis  the relevant group of domestic goods.
19  
Therefore, the European Union is concerned that  Brazil, by applying the measures described 
above with regard to PIS/PASEP, PIS/PASEP Importação , COFINS  and COFINS Importação , as 
embodied in the provisions of the laws and regulations mentioned in this consultations request (including its annexes) as well as any amendments, supplements, extensions, replacement 
measures, renewal measures and implementing measures, is acting inconsistently with: 
 Article II:1(b) of the GATT 1994 
 Article III:2 of the GATT 1994. 
                                               
14 Particularly Law ( Lei) n° 8,387 of 30 December 1991, as amended, and Decree ( Decreto ) n° 6,008 of 
29 December 2006. 
15 In accordance with Law ( Lei) n° 11,732 of 30 July 2008, as amended (in particular Article 6); and 
Decree ( Decreto ) n° 7.212 of 15 June 2010, as amended (in particular Article 105). 
16 In accordance with Law ( Lei) No. 7,965 of 22 December 1989, as amended (in particular Articles 3(V) 
and 8); and Law (Lei) n° 8,256 of 25 November 1991, as amended (in particular Article 6). 
17 In accordance with Law ( Lei) n° 10,637 of 30 December 2002, as amended (in particular Article 2, §§ 
4, 5 and 6); and Law ( Lei) n° 10,833 of 29 December 2003, as amended (in particular Article 2, §§ 5, 6 and 
7). 
18 In accordance with Law ( Lei) n° 10,637 of 30 December 2002, as amended (in particular Article 3, §§ 
12, 15 and 16); and with Law ( Lei) n° 10,833 of 29 December 2003, as amended (in particular Article 3, §§ 
17, 23 and 24). 
19 As already noted, for the purpos es of this request for consultati ons, the European Union considers 
that the PIS/PASEP Importação and COFINS Importação  are either internal taxes or " other duties or charges ". WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  4. Tax advantages for exporters 
Brazil has put in place certain programmes aimed at granting tax benefits to "predominantly 
exporting companies". These subsidies are ava ilable across the economy through the following 
programmes. Law n° 12,715  of 17 September 2012 widened the scope of beneficiaries of the 
relevant programmes by modifying the requirements for a company to be considered as 
"predominantly exporting".  
4.a. RECAP 
Under Law ( Lei) n° 11,196  of 25 November 2005, as amended , Brazil maintains the "Special 
Regime for the Purchase of Capital Goods for Exporting Enterprises" ( Regime Especial de Aquisição 
de Bens de Capital para Empresas Exportadoras , "RECAP").20 Under this programme, Brazil 
suspends the application of PIS/PASEP , COFINS , PIS/PASEP Importação and COFINS Importação 
for the benefit of legal persons that are "predominantly exporting companies", that is, those 
companies that exported at least 50 percent of th eir gross turnover over the preceding year. 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 ). 
Companies admitted to RECAP enjoy such tax exemptions on condition that they undertake 
to maintain for the following two years a level of  exports equal to or higher than 50 percent of 
their output. In addition, RECAP is also availabl e to those companies that, even if their export 
activities did not reach 50 percent of their gross turnover over the course of the preceding year, 
commit to match or exceed this threshold for the following three years.  
The European Union considers that RECAP, as embodied in the provisions of the laws and 
regulations identified in this consultations request (including its annexes), as well as any amendments, supplements, extensions, replacement measures, renewal measures and 
implementing measures, and as applied through indi vidual acts concerning applicant companies, is 
inconsistent with Article 3.1(a) of the SCM Agreement because it is a subsidy programme contingent in law upon export performance. 
The European Union provides a statement of ava ilable evidence as provided for in Article 4.2 
of the SCM Agreement by listing all the legal instruments in its possession through which the RECAP programme has been instituted and implemented in Annex D to this request. 
4. b. Export contingent subsidies concerning the purchase of raw materials, intermediate 
goods and packaging materials 
Under  Law ( Lei) n° 10,637 of 30 December 2002, as amended, and Law (Lei) n° 10,865 of 
30 April 2004, as amended,
21 Brazil suspends the application of IPI, PIS/PASEP, PIS/PASEP 
Importação , COFINS and COFINS Importação  for the benefit of those producers that exported at 
least 50 percent of their gross turnover over the preceding year ("predominantly exporting 
companies"). These IPI exemptions are therefore conditional on companies achieving or exceeding 
a certain export target, expressed as a percenta ge of the companies’ turnover. The exemptions 
apply in relation to purchases of raw materials, intermediate goods and packaging materials by the 
beneficiaries of the tax scheme.  
The European Union considers that this tax scheme, as embodied in the provisions of the 
laws and regulations identified in this consultations request (including its annexes), as well as any 
amendments, supplements, extensions, replacement measures, renewal measures and implementing measures, and as applied through indi vidual acts concerning applicant companies, is 
inconsistent with Article 3.1(a) of the SCM Agreement because it is a subsidy programme 
contingent in law upon export performance. 
                                               
20 The relevant provisions of Law  n° 11,196 are further developed in Decree ( Decreto ) n° 5,649  of 29 
December 2005, as amended, and in other acts adopted by the relevant authorities: see annex D. 
21 Lei n° 10,637 in relation to IPI, and Le i n° 10,865 in relation to PIS/PASEP, PIS/PASEP Importação , 
COFINS and COFINS Importação . WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  The European Union provides a statement of ava ilable evidence as provided for in Article 4.2 
of the SCM Agreement by listing in Annex D to this request the legal instruments in its possession under which the export contingent subsidies on raw materials, intermediate goods and packaging materials have been instituted and implemented. 
*** 
The European Union reserves the right to address additional measures and claims under 
other provisions of the covered agreements regarding the above matters during the course of the 
consultations. 
The European Union looks forward to receiving Br azil's reply to this request. Article 4.3 of 
the DSU provides that the Member to which a request for consultations is addressed shall reply within 10 days of its receipt, unless otherwise mutu ally agreed. In this regard, in view of the end 
of the year holiday period, the European Union can agree to receive Brazil’s reply by 
9 January 2014. The European Union is ready to consider with Brazil mutually acceptable dates to hold consultations. 
 
 
_______________ 
 
 WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  Annex A – Automotive sector 
 
List of measures of general application laying down and implementing the INOVAR-AUTO programme: 
 Lei n° 12,715 of 17 September 2012 
 Decreto  n° 7,819 of 3 October 2012 
 Decreto n° 7,969 of 28 March 2013 
 Decreto  n° 8,015 of 17 May 2013 
 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 
 
All accreditations ( habilitações ) granted pursuant to the INOVAR-AUTO programme: 
 List of accredited companies available 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/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  Annex B – Electronics and related sectors 
 
Lei de Informatica  and related measures: 
 Lei n° 8,248 of 23 October 1991, as amended by subsequent acts  
 Lei n° 8,191 of 11 June 1991, as amended by subsequent acts  
 Lei n° 8,387 of 30 December 1991, as amended by subsequent acts 
 Lei n° 10,176 of 11 January 2001, as amended by subsequent acts  
 Lei n° 11,077 of 30 December 2004 
 Decreto n° 5,906 of 26 September 2006, as amended by subsequent acts (including Decreto  
n° 8,072 of 14 August 2013) 
 Decreto n° 6,008 of 29 December 2006 
 Decreto  n° 6,759 of 5 February 2009 (final and transitional provisions) 
 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  
 All PPBs adopted pursuant to the provisions of the above mentioned instruments: list 
available on http://www.desenvolvimento.gov.br/arquivos/dwnl_1302542328.pdf  (PPBs 
adopted until March 2011) on 
http://www.desenvolvimento.gov. br/arquivos/dwnl_1339511332.pdf  (PPBs adopted from 
December 2009 until May 2012), and list with texts available on 
http://www.suframa.gov.br/zfm _legislacao.cfm?idTopico=5  
 
PADIS programme: 
 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 (especially Chapter VI, Section III) 
PATVD programme: 
 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 (especially Chapter VI, Section IV) 
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 (including Decreto  
nº 7,981 of 8 April 2013 ) 
 Portaria MC  nº 87 of 10 April 2013 
 Portaria STE  n° 2 of 26 August 2013 
 WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  Annex C – Discriminatory tax advantages with regard to goods produced in Free Trade 
Zones  
 
Measures concerning the Manaus Free Trade Zone (Zona Franca) and other Free Trade Zones 
(Áreas de Livre Comércio ) in Brazil:  
 Decreto-Lei  n° 288 of 28 February 1967, as amended by subsequent acts 
 Lei n° 7,965 of 22 December 1989, as amended by subsequent acts 
 Lei n° 8,256 of 25 November 1991, as amended by subsequent acts 
 Lei n° 8,387 of 30 December 1991, as amended by subsequent acts 
 Lei n° 10,637 of 30 December 2002, as amended by subsequent acts 
 Lei n° 10,833 of 29 December 2003, as amended by subsequent acts 
 Instrução Normativa SRF  nº 546 of 16 June 2005 
 Decreto n° 6,008 of 29 December 2006, as amended by subsequent acts 
 Lei n° 11,732 of 30 July 2008, as amended by subsequent acts 
 Decreto  n° 7,212 of 15 June 2010, as amended by subsequent acts WT/DS472/1 • G/L/1061 • G/SCM/D100/1 • G/TRIMS/D/39 
 
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  Annex D – Tax advantages for exporters  
 
List of measures of general application laying  down and implementing the RECAP programme: 
 
 Lei n° 11,196  of 25 November 2005, 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 subsequente acts 
 Instrução normativa SRF  n° 605 of 4 January 2006 
 
Other evidence concerning the RECAP programme: 
 List of beneficiaries available on 
http://www.receita.fazenda.gov.br/Legislaca o/RegimeAquisicao/RelacaodasPJIN605.htm  
 
List of measures of general application laying do wn and implementing the subsidies concerning the 
purchase of raw materials, intermed iate 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 
 Instrução Normativa SRF  nº 595 of 27 December 2005, as amended by subsequent acts 
 
  
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