WORLD TRADE  
ORGANIZATION  G/SCM/N/186/BRA 
1 September 2010 
 (10-4520) 
Committee on Subsidies and 
Countervailing Measures Original:   English 
 
 
 
SUBSIDIES 
 
New and Full Notification Pursuant to Article XVI.1 of the GATT 1994  
and Article 25 of the Agreement on Subsidies and  
Countervailing Measures  
 
BRAZIL 
  
 The following notification, dated 19 August 2010,  is being circulated at the request of the 
Delegation of Brazil.  
_______________ 
 
 
The following notification constitutes Brazil's subsidies notification for the fiscal years 
of 2007 and 2008.   This notification does not prejudge the nature or legal status of the programmes herein under 
GATT 1994 and Articles 1 and 2 of the Ag reement on Subsidies and Countervailing 
Measures (ASCM).  Data may reflect approximations, estimates or preliminary information.  
Technical or legal inaccuracies may have been inadve rtently introduced in the text in the attempt to 
make the description of the programmes sufficiently illu strative, but also straightforward and concise.  
For information purposes, Brazil has included certa in programmes which arguably are not specific 
within the meaning of the Agreement. G/SCM/N/186/BRA 
Page 2  
 
  TABLE OF CONTENTS 
  Page
 
I. INDUSTRIAL INCENTIVES..................................................................................................3  
A. SUPPORT PROGRAM FOR THE DEVELOPMENT OF THE PHARMACEUTICAL PRODUCTIVE 
CHAIN (PROFARMA  – INNOVATION )........................................................................................3  
B. CAPACITY BUILDING AND COMPETITIVENESS ENHANCEMENT IN INFORMATION 
TECHNOLOGY ..............................................................................................................................4  
C. INDUSTRIAL TECHNOLOGY AND AGRICULTURAL /CATTLE BREEDING TECHNOLOGY 
DEVELOPMENT PROGRAMME (PDTI  & PDTA). .........................................................................5  
D. PRODUCTIVE DEVELOPMENT POLICY (PDP) ..............................................................................6  
II. REGIONAL INCENTIVES.....................................................................................................7  
A. AMAZON DEVELOPMENT AUTHORITY AND NORTHEAST REGION DEVELOPMENT 
AUTHORITY ............................................................................................................................... ..7 
B. INVESTMENT FUNDS FOR THE AMAZON , THE NORTHEAST REGIONS AND THE STATE 
OF ESPÍRITO SANTO (FINAM /FINOR /FUNRES ).............................................................................9  
C. CONSTITUTIONAL FUNDS FOR FINANCING THE NORTHEAST , THE NORTH AND THE 
MIDWEST REGIONS (FNE/FNO/FCO).......................................................................................11  
D. DEVELOPMENT FUNDS FOR THE AMAZON AND THE NORTHEAST REGIONS 
(FDA/FDNE) ..................................................................................................................... .......12  
III. FISHERIES INCENTIVES ...................................................................................................13  
A. PROGRAMME FOR DIESEL OIL SUPPORT ...................................................................................13  
 
   G/SCM/N/186/BRA 
 Page 3 
 
 
  I. INDUSTRIAL INCENTIVES 
A. SUPPORT PROGRAM FOR THE DEVELOPMENT OF THE PHARMACEUTICAL PRODUCTIVE CHAIN 
(PROFARMA  – INNOVATION ) 
1. Title of the programme  
 
Support Programme for the Development of the Pharmaceutical Productive Chain 
(PROFARMA – Innovation).  2. Period covered by the notification
 
 
 From January 2007 to December 2008. 
 3. Policy objective and/or purpose
 
  PROFARMA – Innovation aims at supporting project s that contribute to the consolidation of 
the pharmaceutical industry in Brazil.  PROFAR MA-Innovation supports exclusively R&D efforts by 
the pharmaceutical industry in Brazil aiming at th e development of new or significantly improved 
products and/or processes.    4. Legislation and authority
 
 
 The Brazilian Development Bank (BNDES) is responsible for the administration of the 
programme.  The Programme was established in  09/18/07 by BNDES's Resolution 1501/07. 
 5. Form of subsidy
 
 
 Long-term financing and/or equity participation in the company (through subscription of 
securities) or participation in the project's revenu es.  Minimum financial support is R$ 1 million.  
Loans are granted at a fixed interest rate of 4.5 per cent per year with maturity up to 15 years. 
 6. To whom and how the subsidy is provided
 
 
 Any enterprise incorporated under Brazilian Law. 
 7. Total amount
 
  Fiscal Year 2007:  R$ 4,014.991.30. 
 Fiscal Year 2008:  R$ 13,626.345.90. 
 8. Duration
 
  The Programme will be due in August 2012.  
9. Trade effects
 
  N.A.   G/SCM/N/186/BRA 
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  B. C
APACITY BUILDING AND COMPETITIVENESS ENHANCEMENT IN INFORMATION 
TECHNOLOGY  
1. Title of the programme  
  Capacity building and competitiveness enhanc ement in Information Technology and related 
fields.   
 2. Period covered by the notification
 
  From January 2007 to December 2008.   
 
3. Policy objective and/or purpose
 
  To encourage manufacturers of information technology goods to invest in research and development activities, create new products and improve the country's competitiveness. 
 
4. Legislation and authority
 
  Law 8248/91, as amended by Law 10176/01 and, more recently, by Law 11077/04.   Within their respective area of responsibility,  the Ministry of Finance, the Ministry of 
Development, Industry and Foreign Trade and the Ministry of Science and Technology manage the 
provision of benefits such as partial tax exemption a nd the follow up of the counterparts offered, such 
as research and development programmes execution.  5. Form of subsidy
 
 
 Exemption or reduction of the indirect Tax on Industrialized Products (IPI) for information 
technology goods.   Reduction of IPI for raw materials, intermedia te goods and material from used packages.  To 
qualify for this programme, companies must invest at least 5 per cent of their turnover from product 
sales (after deduction of other indirect taxes) and th e value of the acquisition of the products benefited 
by the programme, in research and development activities.   According to a framework defined in the legislation, the incentives provided by the 
programme began to be phased out in Marc h 2005 with a view to termination in 2019. 
 
6. To whom and how the subsidy is provided
 
  Industrial enterprises, through tax credits provi ded by the Federal Government at the amount 
of due deductive taxes.  
 Research Institutes, Centers and Laboratori es, through financial support from industrial 
enterprises which choose to outsource the execution of research projects.  7. Total amount
 
 
 Fiscal Year 2007:  R$ 2,755.4 million. 
Fiscal Year 2008:  R$ 3,065.2 million (estimated).  G/SCM/N/186/BRA 
 Page 5 
 
 
  8. Duration  
  The programme will be phased out by 2019.    9. Trade effects
 
 
 N.A.  C. I
NDUSTRIAL TECHNOLOGY AND AGRICULTURAL /CATTLE BREEDING TECHNOLOGY 
DEVELOPMENT PROGRAMME (PDTI  & PDTA) 
1. Title of programme  
  Industrial Technology and Agricultural/C attle Breeding Technology Development 
Programme (PDTI & PDTA). 
 
2 Period covered by the notification
 
 
 From January 2007 to December 2008. 
 3. Policy objective and/or purpose
 
 
 Foster technological improvement for industria l and agricultural/cattle breeding enterprises 
through research and development initiatives, in order to create new projects and processes or 
improve existing projects, as well as promote industrial and agricultural training.  The programme seeks further to promote partnerships between research centers and universities, institutes and 
enterprises managed by the enterprises through a permanent infrastructure of technological 
management. 
 4. Legislation and authority
 
  The Industrial Technology and Agricultura l/Cattle Breeding Technology Development 
Programme (PDTI & PDTA) was established by La w 8661 of 2 June 1993, regulated by Decree 949 
of 5 October 1993.  The Ministry of Science and T echnology is responsible for the administration of 
the programme.   Law 9532 (10 December 1997) reduced the benef its granted to enterprise's research and 
development programmes.  Law 10332 (19 Decemb er 2001) and Decree 4195 (11 April 2002) set 
forth provisions to enterprises which had projects approved under the PDTI/PDTA programmes.  This 
law was revoked in January 2006, thus terminati ng the programme. Firms with ongoing projects were 
authorized to keep benefiting from PDTI/PDTA until their completion.  5. Form of subsidy
 
 
 Deductions of income tax due on the sum of  the expenses in technological research and 
development activities and of Tax on Industrialized  Products (IPI) due on equipment, machinery and 
devices directly allocated to research and technolog ical development and also on instruments, parts 
and tools associated with those goods.  
6. To whom and how the subsidy is provided
 
  The beneficiaries are industrial and agricultural/cattle breeding enterprises.  The amount of the subsidy is proportional to the value of the ex penses on research and development.  For instance, G/SCM/N/186/BRA 
Page 6  
 
  the amount of the IPI tax break depends on the value of machinery and equipment acquired for 
research and development purposes.  7. Total amount
 
 
 Fiscal Year 2007:  R$ 12,5 million (estimated) 
 Fiscal Year 2008:  R$ 13,9 million (estimated)  8. Duration
 
 
 The programme was established in 1993 and term inated in January 2006.  Only enterprises 
that had PDTI/PDTA projects approved before Ja nuary 2006 can still benefit from the programme.  
The maximum time period for executing a project is five years.  9. Trade effects
 
 
 N.A.  D. P
RODUCTIVE DEVELOPMENT POLICY (PDP) 
1. Title of Programme  
 
 Productive Development Policy (PDP). 
 2. Period covered by the notification
 
  From January 2007 to December 2008. 
 
3. Policy objective and/or purpose
 
  The objective of the Productive Developm ent Policy is to increase production capacity, 
aiming to meet the growing demand for goods in Brazil.  
4. Legislation and authority
 
  The Productive Development Policy was established by Law 11774/2008.   The Ministry of Finance is responsible fo r the inspection of the tax incentives of the 
programme and the Ministry of Defense is respons ible for the Brazilian Especial Register (REB). 
 5. Form of subsidy
 
 a) Reduction of the indirect taxes PIS and COFI NS for imports and acquisitions in the domestic 
market of goods and equipments, including parts and components, used in construction, conservation, 
modernization, conversion or repair of vessels regi stered in the Brazilian Especial Register (REB). 
 b) Income tax postponement, as a result of accelerated depreciation of capital goods used in the manufacturing of vehicles and their parts.  
c) Income tax postponement, as a result of accelerated depreciation of equipment, machinery 
and devices used in the manufacturing of capital goods.  G/SCM/N/186/BRA 
 Page 7 
 
 
  6. To whom and how the subsidy is provided  
  The reduction of indirect taxes PIS and COFINS  mentioned in 5(a) is granted to shipyards 
that execute the activities of building, conservation,  modernization, conversion or repair of vessels 
registered in the Brazilian Especial Register (REB). 
 
 The postponement of income tax mentioned in  5(b) and (c) is granted to automotive and 
automotive parts industries, as well as capital goods industries.  7. Total amount
 
 
 Fiscal Year 2007:  R$ 0.  Fiscal Year 2008:  R$ 155 million (estimated).   The programme entered into force on 18 September 2008. 
 
8. Duration
 
  The programme has no pre-established time limit for its termination.    9. Trade effects
 
 
 N.A.  
II. REGIONAL INCENTIVES 
A. A
MAZON DEVELOPMENT AUTHORITY AND NORTHEAST REGION DEVELOPMENT AUTHORITY  
 " Superintendência para o De senvolvimento da Amazônia " (SUDAM), the Amazon Region 
Development Authority, was established by  Law 5174, dated 27 October 1966.  " Superintendência 
para o Desenvolvimento do Nordeste " (SUDENE), the Northeast Region Development Authority, was 
established by Law 3692, dated 15 December 1959.  Provisional Measures 2156-5 and 2157-5, of 
August 2001, extinguished both authorities and the programmes they administered.  The same 
Provisional Measures replaced those authorities by  "Agência do Desenvolvi mento da Amazônia" 
(ADA) and "Agência do Desenvolvimento do Nord este" (ADENE).  On 3 January 2007, ADA and 
ADENE were extinguished by Supplementary La ws 124/2007 and 125/2007, respectively, being 
replaced by SUDAM and SUDENE.  The changes introduced by Supplementary Laws 124/2007 
and 125/2007 relate mainly to the legal struct ure and legal nature of those authorities. G/SCM/N/186/BRA 
Page 8  
 
  1. Title of programme
1 
  SUDAM and SUDENE programmes provide assi stance to the economically disadvantaged 
Amazon and Northeast regions by m eans of income tax reductions. 
 
2. Period covered by the notification
 
  From January 2007 to December 2008.  3. Policy objective and/or purpose
 
 
 To reduce economic and social imbalances between the Brazilian regions by means of 
compensatory mechanisms for the development of the North and Northeast Regions.   The area covered by SUDAM/ADA is denominated "Legal Amazonia", or the Amazon 
Region, encompassing the states of Acre, Amapá, Amazonas, Mato Grosso, Pará, Rondônia, Roraima, 
Tocantins, and part of the state of Maranhão.  The Amazon Region is an area of continental 
dimensions covering 5,046,143 square kilometers and corres ponding to 59 per cent of Brazil's 
territory and approximately 70 per cent of the so -called Pan-Amazon or C ontinental Amazon, which 
has a population of approximately 22 million inhabita nts heavily concentrated in urban areas and 
scattered widely across a vast rural area. The jurisdiction of SUDENE/ADENE encompasses the states 
of Piauí, Ceará, Rio Grande do Norte, Paraíba, Pe rnambuco, Alagoas, Sergipe, Bahia and Maranhão, in 
addition to the north of State of Espírito Santo and an  area of the state of Minas Gerais included in the 
so-called " polígono das secas " (drought area in Northeastern Brazil). 
 4. Legislation and authority
 
 
 Both programmes are under the responsibil ity of SUDAM and SUDE NE, as established by 
Supplementary Law 124/2007 and Supplementary Law 125/2007.  Law 9532/97 governs the tax 
exemptions and reductions. Provisional Measure 2199/2001, as amended by Law 11196/2005, is the 
most recent regulation on the matter.  
5. Form of subsidy
 
  Income tax exemptions and reductions.
2 
                                                      
1 The Constitution of Brazil, in its article 3, item III of Title I, regarding the Fundamental Principles, 
considers that "the fundamental objectives of the Federative Republic of Brazil are to eradicate poverty and substandard living conditions and to reduce social and regional inequalities".  In Section IV (article 43, 
paragraph 2, item III) of Chapter VII, Title III, which refe rs to the Organization of th e State considers that "the 
regional incentives shall include, among others, as pres cribed by law, exemptions, reductions or temporary 
deferment of federal taxes owed by individuals or by legal entities".  In article 151, item I, Section II of Title VI, 
regarding Taxation and Budget considers that "it is forbidden for the Union: to institute a tax which is not 
uniform throughout the entire national territory (...), it being allowed to grant tax incentives for the purposes of promoting the balanced social and economic development of the various regions of the country".  In article 165, 
paragraphs 6 and 7, Section II of Chapter II, Public Fi nances, of the previous Title, considers that "the budget 
bill shall be accompanied by a regionalized statement on the effect on revenues and expenses, deriving from exemptions, forgiveness, remissions, subsidies and benefits of a financial, tributary and credit nature (§ 6).  The 
budget set forth (...) in consistence with the pluriannual plan, shall include the functions of reducing 
interregional inequalities, according to population criteria (§ 7)". 
2 Companies which submitted the project until 14 November 1997 and which were granted income tax 
exemption will be entitled to such benefit until the date specified in the act of concession.  G/SCM/N/186/BRA 
 Page 9 
 
 
  6. To whom and how the subsidy is provided  
  Beneficiaries are industrial and agricultural enterprises with undertakings in the Amazon or 
Northeast Regions.    
7. Total amount
 
 
Tax Exemption/Reduction  
(R$ million)* 
 
Fiscal Year SUDAM SUDENE 
2007 2,112.5 2,052.2 
2008 2,350.1 2,282.9 
 * estimated values 
 
8. Duration  
  Companies are allowed to submit projects un til 31 December 2013.  The income tax reduction 
benefit is terminated after 10 years from th e date that industry starts its operation. 
 
9. Trade effects
 
  N.A.  B. I
NVESTMENT FUNDS FOR THE AMAZON , THE NORTHEAST REGIONS AND THE STATE OF 
ESPÍRITO SANTO (FINAM /FINOR /FUNRES ) 
1. Title of programme  
  "Fundo de Investimento da Amazônia" (A mazon Investment Fund – FINAM), "Fundo de 
Investimento do Nordeste" (Northeast Regi on Investment Fund – FINOR) and "Fundo de 
Recuperação Econômica do Estado do Espírito Santo" (Fund for the Economic Recovery of the State 
of the Espirito Santo – FUNRES).  2. Period covered by the notification
 
  From January 2007 to December 2008. 
 
3. Policy objective and/or purpose
 
  To reduce economic and social imbalances between the Brazilian regions by means of 
compensatory mechanisms for the development of th e North (Amazon) and Northeast regions and for 
the state of Espírito Santo. 
 4. Legislation and authority
 
  FINOR and FINAM previously administered  by SUDAM and SUDENE are now under the 
responsibility of the Ministry of National Integration – MI. Banco da Amazônia S.A. – BASA and 
Banco do Nordeste do Brasil S.A. – BNB are respectively the financial agents of the Funds.  FUNRES G/SCM/N/186/BRA 
Page 10  
 
  is administered by Grupo de Recuperação Econômi ca do Estado do Espírito Santo – GERES and Banco 
de Desenvolvimento do Espírito Santo S.A. is the financial agent of this fund. 
  The Secretariat of Federal Revenue and the Secretariat of National Treasury of the Ministry of Finance are charged with the funding mechanisms of resources to FINAM, FINOR and FUNRES. 
 
 The main legislation is the following:  Law 8167, of 16 January 1991;  Law 9532, of 10 December 1997, Law 9808, of 20 July 1999 and Decree-law 880, of 18 September 1969.   
 5. Form of subsidy
 
 
 Risk capital investments through pr imary subscription of debentures convertible into stock, at 
a ratio of 70 per cent in convertible debentures and 30 per cent in non-convertible debentures.  
In 2000, Provisional Measure 2058 extinguished the non-convertible debentures.  The FINAM / 
FINOR / FUNRES tax incentives programs, regulated  by Law 8167 of January 16 1991, Law 9532, 
10 December 1997, and Law No. 9808 of 20 July 1999, allowed investors deduction 18 per cent 
until 2003, 12 per cent from 2004 to 2008 and 9 per cent from 2009 to 2013 of its income tax to be 
invested in the Amazon region and the Northeast.  As to Espírito Santo State, the applicable 
percentages are 25 per cent by 2003, 17 per cent from 2004 to 2008 and 9 per cent from 2009 to 2013.  Tax incentives are channeled through the Amaz on Investment Fund (FINAM), the Northeast 
Investment Fund (FINOR), or the Fund for the Fund  for Rehabilitation of the State of Espírito Santo 
(FUNRES) for investment in projects by companies located in regions which can generate jobs and 
incomes and promote the development of the region.  6. To whom and how the subsidy is provided
 
 
 The beneficiaries are legal persons that implemen t a project considered to be relevant to the 
region.  The project, in order to be implem ented with FINAM, FINOR and FUNRES financial 
assistance, should involve activities that foster regional or local development.  7. Total amount
 
 
FINOR/FINAM/FUNRES Fiscal benefits 
(R$ million)* 
 
Fiscal Year FINAM FINOR FUNRES 
2007 9.77 0.32 -0- 
2008 -0- 1.08 -0- 
 * estimated values 
 
8. Duration  
 
 Expiration is scheduled for December 2013 (Law 9532/97).  9. Trade effects
 
 
 N.A.   
  G/SCM/N/186/BRA 
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  C. CONSTITUTIONAL FUNDS FOR FINANCING THE NORTHEAST , THE NORTH AND THE MIDWEST 
REGIONS (FNE/FNO/FCO) 
1. Title of programme  
  "Fundos Constitucionais de Financiamento do Nordeste, do Norte e do Centro-Oeste" 
(FNE/FNO/FCO):  Constitutional Funds for Financ ing the Northeast, the North, and the Midwest 
Regions.    2. Period covered by the notification
 
 
 From January 2007 to December 2008. 
 3. Policy objective and/or purpose
 
  To reduce economic and social imbalances between the Brazilian regions by means of 
compensatory mechanisms for the development of  the North, Northeast and Midwest regions. 
 4. Legislation and authority
 
  The Ministry of National Integration and the Deliberative Council of the Development 
Authorities of the North and Northeast Regions  and the Deliberative Council of the Midwest 
Constitutional Financing Fund are the authorities.  Th e financial agents of the Funds are Banco da 
Amazônia S.A., Banco do Nordeste do Bras il S.A. and Banco do Brasil S.A. 
  The relevant legislation is the following :  Law 7827, of 27 September 1989, as amended by 
Law 10177, of 12 January 2001, and Decree 6367, of 30 January 2008.
3 
 
5. Form of subsidy  
  Loans.  6. To whom and how the subsidy is provided
 
 
 According to the legislation, the beneficiar ies of loans backed by Constitutional Fund 
resources are producers and companies, whether natural or legal pers ons, as well as production 
cooperatives, that carry out productive activities in the crop/livestock, mineral, industrial and agro-
industrial, tourism, infra-structure, commerce and service sectors of the North, Northeast and Midwest 
Regions. 
 7. Total amount
 
 
FCO/FNE/FNO Contracted loans 
(R$ million) 
 
Fiscal Year FCO FNE FNO 
2007 1,973.8 4,246.5 1,109.9 
2008 3,470.1 7.,668.6 2,053.6 
                                                      
3 See also Complementary Law 125, of 3 January 2007. G/SCM/N/186/BRA 
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  8. Duration
 
  Loans backed by Constitutional Financi ng Fund resources have been granted since 
September 1989.  The Constitutional Funds  have no pre-established time limits. 
 
9. Trade effects
 
  N.A.  D. D
EVELOPMENT FUNDS FOR THE AMAZON AND THE NORTHEAST REGIONS (FDA/FDNE) 
1. Title of programme  
  "Fundo de Desenvolvimento da Amazônia" (FDA), Amazon Development Fund, and "Fundo 
de Desenvolvimento do Nordeste" (FDNE),  Northeast Region Development Fund. 
 
2. Period covered by the notification
 
  From January 2007 to December 2008.  3. Policy objective and/or purpose
 
 
 To provide funding for productive investments in the areas covered by SUDAM and SUDENE 
(see p. 6).  4. Legislation and authority
 
 
 Authorities are the Ministry of National Integration, SUDAM/ADA, SUDENE/ADENE 
and the Deliberative Council of the Development Au thorities of the North and Northeast Regions.  
Banco da Amazônia S.A. and Banco do Nordeste do Brasil S.A. are the financial agents of the Funds.   The relevant legislation is Provisional Measu res 2156-5 and 2157-5 (articles 4, 5 and 6 of 
both).
4 
 
5. Form of subsidy  
  Loans in the form of convertible debentures.  
6. To whom and how the subsidy is provided
 
  The beneficiaries of loans backed by Deve lopment Fund resources are enterprises that carry 
out productive activities in the sectors of crop/liv estock, mineral, industrial and agro-industrial, 
tourism, and infra-structure in the Amazon and Northeast regions. 
                                                     
 
4 As amended by article 19 and 16 of Law Complementary 125 and 124, dated 3 January 2007.  G/SCM/N/186/BRA 
 Page 13 
 
 
  7. Total amount  
 
FDA/FDNE Contracted loans 
(R$ million) 
 
Fiscal Year FDA FDNE 
2007 - 48.0 
2008 - 528.6 
 
8. Duration  
  Loans backed by Development Fund resour ces have been granted since 2006 with the 
deadline of December 2013.  9. Trade effects
 
 
 N.A.  
III. FISHERIES INCENTIVES 
A. P
ROGRAMME FOR DIESEL OIL SUPPORT  
1. Title of programme  
  Programme for Economic Subvention to the Pric e of Diesel Oil Used by Fishing Vessels. 
 2. Period covered by the notification
 
 
 From January 2007 to December 2008. 
 3. Policy objective and/or purpose
 
  To equalize the price of diesel  oil paid by national fishing vessels with the international market 
price. 
 4. Legislation and authority
 
  The programme was established by Law 9445, of  14 March 1997, regulated  by Decree 4969, of 
30 January 2004, and by the former Secretariat for Aquaculture and Fisheries - SEAP (presently the 
Ministry for Aquaculture and Fisher ies) Normative Instruction 18, of 28 August 2006.  The Ministry for 
Aquaculture and Fisheries is  responsible for the admini stration of the programme. 
 5. Form of subsidy
 
 
 The reimbursement of the difference (if below 25 per cent) between the diesel oil price paid 
by the beneficiary and the international market price. G/SCM/N/186/BRA 
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  6. To whom and how the subsidy is provided
 
  Recipients:  Fishing vessel owners or charte rs (natural or legal persons);  professional 
fishermen and fishing industries.  
 Benefits will be granted when there is a diffe rence of up to 25 per cent between the price of 
the fuel paid by national vessels and the international market price.  7. Total amount
 
 
 Fiscal Year 2007:  R$ 25.5 million.   
 Fiscal Year 2008:  R$ 20.5 million.    8. Duration
 
 
 Not defined. 
 9. Trade effects
 
  N.A.  
 
__________