On February 25, 2022, the Decree no. 10,979 [1], which amends the Table of Incidence of the Tax on Industrialized Products (TIPI). According to the Ministry of Economy, the Decree intends to encourage the recovery of the economy, the expansion of national productivity and the generation of employment and income.
In your art. 1, the Decree approved a new Table of IPI Incidence (TYPE), through which it implemented a reduction of 18.5% in the IPI rate for products classified in the codes of heading 87.03 of the Table – automobiles, also a 25% reduction in the IPI rate for products in general (classified in the other TIPI codes) with the exception of products dealt with in Chapter 24 of the TIPI, which are “Tobacco and its substitutes and the like” [2] that do not have any reduction.
In Article 5, Decree 10,979 revoked, effective as of April 1, 2022, Decree No. 8,950, of December 29, 2016. With the repeal of the Decree, it would also lose effectiveness from 04/01/2022 to Table of IPI Incidence - TIPI connected with that revoked decree.
On March 31, 2022, decree 11,021 was published, through which It was postponed for 05/01/2022 to revocation of decree 8,950, extending the new IPI Table (TIPI) until May 1, 2022.
For the purpose of clarification, it was included in Decree 11,021, that the aforementioned rule would take effect at from 1st of may of 2022. [3]
On 04/01/22, the EXECUTIVE DECLARATORY ACT RFB No. 2, OF APRIL 1, 2022 was published [4], which includes the new NCM's that were provided for in the TIPI (whose validity would be from 04/01/2022, later extended to 05/1/2022), NCM codes of the TIPI, which would be in line with the codes NCM ́s contained in Resolution GECEX 272, [5] of 11/19/2021 With this, the NCM's provided for in the new TIPI, became effective as of 04/01/2022 (including for the purpose of issuing DANFES with these new NCM's).
Associates reported that, in practice, they had to adopt the new TIPI (already on 04/01/2022) to be able to issue invoices, as NCMs that would be valid under the current TIPI would not be accepted either for import or in local operations.
The business sector continues to await the publication of a new decree setting an even greater reduction in the Tax on Industrialized Products (IPI), from 25% to 33%, which should bring a cut for products from the Manaus Free Trade Zone, in addition to the expectation of a reduction in the IPI on vehicles manufactured in Brazil.
The ABES Legal Department is at the disposal of the Associates to deal with this issue.
[1] The entire content of Decree no. 10.979/2022 can be consulted at: https://www.planalto.gov.br/ccivil_03/_Ato2019-2022/2022/Decreto/D10979.htm
[2] The Table, indicating the NCM Code and the IPI rate of all products, can be consulted at http://www.planalto.gov.br/ccivil_03/_ato2019-2022/2021/Decreto/Anexo/ANDEC10923.pdf . Accessed on April 6, 2022.
[3].Decree no. 11,021, of 2022. Available in http://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/Decreto/D11021.htm#art1 . Accessed on April 6, 2022
[4]Executive Declaratory Act RFB n. 2 of April 1, 2022. Available at: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=123530. Accessed on April 6, 2022.
[5] GECEX Resolution No. 272, of November 19, 2021, amended the Mercosur Common Nomenclature - NCM and the Common External Tariff - TEC to adapt to the changes in the Harmonized System (SH-2022) is available at https://www.in.gov.br/en/web/dou/-/resolucao-gecex-n-272-de-19-de-novembro-de-2021-362755288 Accessed on April 6, 2022.
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