The ex-tarifario is a temporary reduction of the import tax rate on capital goods, IT and telecommunications when there is no equivalent national production. This tax compose the basis of product cost, and any reduction creates an impact on the company's investment.
The Ex-Tarifario regime consists of the temporary reduction of the import tax rate on capital goods, computer equipment and telecommunications, as written in the MERCOSUR Common External Tariff, when there is no equivalent national production. In other words, it represents a reduction in the cost of investment.
The importance of this regime consists of three fundamental points:
Enables the increase of investments in capital, IT and telecommunication goods that do not have equivalent production in Brazil;
It allows the increase of innovation by companies from different economy sectors with the incorporation of new technologies that do not exist in Brazil, which reflects on the productivity and competitiveness of the productive sector - as recommended in the guidelines of the Greater Brazil Plan;
It produces a multiplier effect of employment and income on differentiated segments of the national economy.