English 
Português do Brasil On July 29, 2025, significant changes for the Brazilian export sector came into force. Joint Ordinance SECEX/RFB No. 3/2025 and Ordinance SECEX No. 418/2025 have regulated the changes introduced by Complementary Law No. 216/2025 to Article 12-A of Law No. 11,945/2009.
The objective is clear: to reduce logistical and operational costs for industrial and exporting companies by expanding the possibility of suspending PIS, Cofins, PIS-Importation, and Cofins-Importation taxes—including on some services directly related to the export process.
Which services are covered?
With the new regulations, companies authorized under the Drawback regime can now hire a range of essential export services without paying these taxes. These services include:
• Intermediation in the distribution of goods abroad (agent's commission);
• Cargo insurance;
• Customs clearance;
• Storage;
• Road, rail, air, waterway, or multimodal transport;
• Handling of goods and containers;
• Unitization and de-unitization of cargo;
• Documentary consolidation or deconsolidation;
• Cargo transport agency;
• Express shipments;
• Weighing and measuring of cargo;
• Refrigeration;
• Leasing or rental of containers;
• Installation and assembly of exported goods;
• Training for the use of exported goods.
In all cases, the suspension is only valid for services listed in the Brazilian Services Nomenclature (NBS) and directly and exclusively linked to the export, as provided in the concession act.
Who can benefit?
The measure is for legal entities authorized under the Drawback regime with a valid concession act. Furthermore, the hiring must be proven by an electronic invoice, which must specify the service, the respective NBS code, and an express mention of the tax suspension.
However, there are restrictions:
• It does not apply to services acquired from companies under the Simples Nacional tax regime;
• It does not cover exports via trading companies, when the cost of the service is not directly assumed by the beneficiary;
• It does not include services related to inputs obtained through the Drawback Integrated Suspension regime.
Legal basis of the regulation
The changes were formalized through:
• Decree No. 12,565/2025;
• Complementary Law No. 216/2025;
• Joint Ordinance SECEX/RFB No. 3/2025, which amended Joint Ordinance SECINT/RFB No. 76/2022;
• Ordinance SECEX No. 418/2025, which amended Ordinance SECEX No. 44/2020.
Impact on the sector
The expansion of tax suspension on logistical and operational services represents a significant step forward for the competitiveness of Brazilian exports.
By reducing costs, the government aims to encourage companies to expand their presence in the international market, making Brazil more attractive and efficient in foreign trade.
Avoid mistakes when importing!
Having a specialized import consultancy can save you from many future risks. See what Genco Import & Export can do for you:
- Sourcing your product to find the best value for your product.
- Simulating all costs before you embark on this journey.
- Negotiating values with suppliers, freight forwarders, and customs brokers.
- Unifying all documents. Less headache for you!
- Closing the exchange rate for your process.
- Conducting inspections and issuing complete reports for your follow-up.
And much more!
Count on Genco for the best advisory for your imports.
Contact us and learn more about our services!
