brazilian export processing zones – epz -...
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Brazilian Export Processing Zones – EPZ
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Definition of EPZDefinition of EPZ
• Demarcated areas where exporting companies benefit from fiscal and currency exchange incentives, as well as reduced bureaucratic procedures
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EPZ RequirementsEPZ Requirements
• Industrial Activities
• Minimum of 80% of production for export
• If selling to the domestic market, all taxes are collected as usual
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Tax IncentivesTax suspension on importations or domestic procurement of goods anddomestic procurement of goods and services:
– Capital Goods• New• Used (plant transfer)• Used (plant transfer)
– Inputs (raw materials, consumables, packing materials)materials)
Suspended Taxes:p• Import Duty• IPI (federal tax over added-value)• PIS/COFINS (federal tax over operational revenue)• PIS/COFINS (federal tax over operational revenue)• AFRMM (tax over import freight)
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Tax Suspension on Imports/D ti P tDomestic Procurement
EPZEPZ
EPZ
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Tax Incentives
Income taIncome tax
R l t b t t i ti• Regular system, but current incentivesapplicable.pp
• Northeast and North regions:
– 75% reduction
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Currency Exchange IncentivesCurrency Exchange Incentives
• Flexibility to keep 100% of export proceeds in a financial institution pabroad.
• Freedom to make from it:i t t– overseas investment
– financial investments– general payments
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Administrative IncentivesAdministrative Incentives
• Exemption of licenses and authorizations:– Exceptions: sanitary, national security
and environment.
In ho se c stoms clearance• In house customs clearance
• Streamlined import and exportStreamlined import and export procedures
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Legal SupportLegal Support
• Incentives period of validity:• Incentives period of validity:Up to 20 years (stability)P ibl l f l i dPossible renewal for equal period.
• Decisions taken by a Council of Ministers:Decisions taken by a Council of Ministers:Development, Industry and Trade;
FiFinance;Planning, Budget and Management;E i tEnvironment;National Integration;C f f S ffChief of Staff;
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Labour LawLabour Law
• The same applied in the rest of the tcountry.
Efficient dealing with work visa• Efficient dealing with work visa applications for companies at an EPZ area.
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What Do EPZ Offer?
Lower cost ReducedCurrency exchange of investment red tapeexchange
flexibilization
Tax suspension
Streamlined customs
procedures
Legal security
procedures
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Establishment of an EPZEstablishment of an EPZ
• Proposal from a state and/or municipality.p y
• Project submission to the National jCouncil of Export Processing Zones -CZPECZPE
• Presidential Decree to delimitate the es de a ec ee o de a e eEPZ area.
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EPZ DevelopmentEPZ Development
• Public
• Private
• Mixed
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Setting a company in an EPZ areaSetting a company in an EPZ area
• Project submission to the National Council of Export Processing Zones -CZPE
• CZPE approvalpp
• Transfer of a factory already in operation in Brazil is forbidden
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Potential SectorsPotential Sectors
G l• General purpose
V l dditi t b i d t• Value addition to basic products exported by Brazil
• Traditional Brazilian export industries
• High-tech products which require i l diti f t l tfspecial conditions for export platforms
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EPZBARCARENA
PARNAÍBAMARACANAÚ
MACAÍBA
SÃO LUÍS
N. Sª DO SOCORRO
SUAPE
JOÃO PESSOA
ARAGUAÍNA
TEÓFILO OTONI
ILHÉUSCÁCERES
ITAGUAÍ
VILA VELHACORUMBÁ
RIO GRANDE
IMBITUBA
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Opportunities for InvestmentsOpportunities for Investments
• Industrial projects intensive in Brazilian raw materials
f• Regional export platforms
EPZ’ i f t t• EPZ’s infrastructure
• EPZ’s administration• EPZ s administration
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Investment opportunities in th P d ti Ch ithe Productive Chain
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What do EPZ offer?
• Proper infrastructureProper infrastructure
• High grade logisticsg g g
• Efficient use of regional and local resources
I t ti ith di ifi d B ili• Integration with a diversified Brazilian industrial base
• Advantageous business environment
• Municipal, State and Federal Incentives
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Legal FrameworkLegal Framework
• Law 11.508/2007
• Decree 6.814/2009
• Normative Instruction 952/2009 (Federal• Normative Instruction 952/2009 (Federal Revenue Secretary – SRF)
• Resolution 2 and 3 (National Council of Export Processing Zones – CZPE)g )
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Thank You!Thank You!
Eduardo CelinoCoordinator for Investments
Esplanada dos Ministerios – Bloco J, Sala 507 Zip Code: 70.053-900 – Brasilia/DF - BrazilTel: +55 61 2109 7747 Fax: +55 61 2109 7047Tel: +55 61 2109 7747 Fax: +55 61 2109 [email protected]