Publicado em 01/10/2019

CCJ approves import tax exemption for solar-powered electrical generation equipment and components

On September 25, the Constitution and Justice Commission (CCJ) of the House of Representatives approved Bill n. 8,322/2014, proposed by the Federal Senate, which exempts from customs duty (II) equipment and components for energy generation from solar source.

The exemption demands absence of anything similar manufactured in Brazil and the benefited products are those classified under position 8541.40 of the IPI list, i.e. photosensitive semiconductor devices, including photovoltaic cells, whether or not assembled into modules or panels; light emitting diodes (LEDs).

Bill n. 8,322/2014 was examined by CCJ along with Bills n. 5,539/2013, n. 7,186/2014, n. 157/2015 and n. 3,542/2015, which intended to provide more extensive tax benefits (exemption from other import taxes and inclusion of other equipment).

Only Bill n. 8,322/2014 was approved, given that the other Bills did not comply with the rules of public finance law regarding the estimated tax waiver and measures to offset the waived revenue.

With CCJ approval, Bill n. 8,322/2014 is remanded for presidential approval, unless there is an appeal from 52 Representatives for consideration by the full plenary of House of Representatives.

The tax and customs team of Dias Carneiro Advogados is monitoring the exemption and is available to advice with the impacts of the new legislation.