Article 1  The Special Regime for the Reintegration of Tax Values for Exporting Companies (Reintegra) is established, with the aim of reintegrating values relating to residual federal tax costs existing in their production chains.

Article 2  Within the scope of Reintegra, the producing legal entity that exports manufactured goods in the country will be able to determine the value for the purpose of partially or fully reimbursing the federal tax residue existing in its production chain.

 

§ 1  The value will be calculated by applying a percentage established by the Executive Branch on the revenue arising from the export of goods produced by the legal entity referred to in caput.

§ 2  The Executive Branch may set the percentage referred to in § 1 between zero and 3% (three percent), as well as differentiating the applicable percentage by economic sector and type of activity carried out.

§ 3  For the purposes of this article, goods manufactured in the country are considered to be:

I – classified in code from the Tax Incidence Table on Industrialized Products (Tipi), approved by the Decree No. 6,006, of December 28, 2006, listed in an act of the Executive Branch; It is

II – whose cost of imported inputs does not exceed the percentage limit of the export price, as defined in a list broken down by type of good, contained in the act referred to in item I of this paragraph.

§ 4  The legal entity will use the calculated value to:

I – make compensation with own debts, due or falling due, relating to taxes administered by the Brazilian Federal Revenue Secretariat, observing the specific legislation applicable to the matter; or

II – request reimbursement in kind, under the terms and conditions established by the Brazilian Federal Revenue Service.

§ 5  For the purposes of this article, export is considered to be direct sales abroad or to an exporting commercial company with the specific purpose of exporting abroad.

§ 6  The provisions of this article do not apply to:

I – commercial export company; It is

II – goods that have been imported.

§ 7  The exporting commercial company is obliged to collect the value attributed to the selling producing company if:

I – resell, on the domestic market, products purchased for export; or

II – within 180 (one hundred and eighty) days, counting from the date of issuance of the sales invoice by the producing company, the products have not been exported abroad.

§ 8  The collection of the amount referred to in § 7th must be carried out by the tenth following day: (Wording given by Law No. 12,688, of 2012)

I – resale on the domestic market; or (Included by Law No. 12,688, of 2012)

II – upon expiry of the deadline established for the completion of the export. (Included by Law No. 12,688, of 2012)

§ 9  The payment of the amount referred to in § 7 must be made plus a fine for late payment or ex officio and interest equivalent to the reference rate of the Special Settlement and Custody System (Selic), for federal securities, accumulated monthly, calculated from the first day of the month following the issuance of the sales invoice for the products to the exporting commercial company until the last day of the month prior to the month of payment, and 1% (one percent) in the month of payment. (Included by Law No. 12,688, of 2012)

§ 10º. The legal entities to which the arts. 11-A and 11-B of Law nth 9,440, of March 14, 1997, and the art. 1th of Law No. 9,826, of August 23, 1999, may request Reintegra. (Included by Law No. 12,688, of 2012)

§ 11  Of the calculated value referred to in caput: (Included by Law No. 12,688, of 2012)

I – 17.84% (seventeen integers and eighty-four hundredths of a percent) will correspond to the PIS/Pasep Contribution credit; It is (Included by Law No. 12,688, of 2012)

II – 82.16% (eighty-two integers and sixteen hundredths of a percent) will correspond to Cofins credit. (Included by Law No. 12,688, of 2012)

Article 3  Reintegra will apply to exports carried out until December 31, 2012.

Article 4  The art. 1 of Law noth 11,774, of September 17, 2008, comes into force with the following wording:

“Art. 1th  Legal entities, in the event of purchasing on the domestic market or importing machinery and equipment intended for the production of goods and provision of services, may opt for a discount on credits from the Contribution to the Social Integration Program/Servant Asset Formation Program Public (PIS/Pasep) and the Contribution for Social Security Financing (Cofins) referred to in item III of § 1th of art. 3 of Law No. 10,637, of December 30, 2002, item III of § 1 of art. 3rd of Law No. 10,833, of December 29, 2003, and § 4th of art. 15 of Law No. 10,865, of April 30, 2004, as follows:

I – within 11 (eleven) months, in the case of acquisitions that occurred in August 2011;

II – within 10 (ten) months, in the case of acquisitions that occurred in September 2011;

III – within 9 (nine) months, in the case of acquisitions that occurred in October 2011;

IV – within 8 (eight) months, in the case of acquisitions that occurred in November 2011;

V – within 7 (seven) months, in the case of acquisitions that occurred in December 2011;

VI – within 6 (six) months, in the case of acquisitions made in January 2012;

VII – within 5 (five) months, in the case of acquisitions made in February 2012;

VIII – within 4 (four) months, in the case of acquisitions made in March 2012;

IX – within 3 (three) months, in the case of acquisitions made in April 2012;

X – within 2 (two) months, in the case of acquisitions made in May 2012;

XI – within 1 (one) month, in the case of acquisitions that occurred in June 2012; It is

XII – immediately, in the case of acquisitions made from July 2012 onwards.

§ 1  The credits referred to in this article will be determined:

I – by applying the percentages provided for in caput of art. 2nd of Law No. 10,637, of 2002, and in caput of art. 2nd of Law No. 10,833, of 2003, on the value corresponding to the acquisition cost of the good, in the case of acquisition on the domestic market; or

II – in the manner provided for in § 3th of art. 15 of Law No. 10,865, of 2004, in the case of imports.

§ 2  The provisions of this article apply to new goods purchased or received from August 3, 2011.

§ 3  The credit discount regime within 12 (twelve) months continues to apply to new goods acquired or received from May 2008 and before August 3, 2011.” (NR)

Art. 5th  Companies manufacturing, in the country, products classified in positions 87.01 to 87.06 of Tipi, approved by the Decree nth 6,006, of 2006, observing the limits set out in the items I and II of art. 4th of Decree-Law No. 1,199, of December 27, 1971, will be able to take advantage of the reduction in the Tax on Industrialized Products (IPI) rates, through an act of the Executive Branch, with the aim of stimulating competitiveness, the aggregation of national content, investment, technological innovation and local production.  (See Provisional Measure No. 563, of 2012) (Validity)

§ 1  The reduction referred to in the caput:  (See Provisional Measure No. 563, of 2012) (Validity)

I – must comply with the requirements established by the Executive Branch, levels of investment, technological innovation and aggregation of national content;  (See Provisional Measure No. 563, of 2012) (Validity)

II – can be used until July 31, 2016; It is  (See Provisional Measure No. 563, of 2012) (Validity)

III – will cover the products indicated in an act of the Executive Branch.  (See Provisional Measure No. 563, of 2012) (Validity)

§ 2  For the purposes of this article, the Executive Branch will define:  (See Provisional Measure No. 563, of 2012) (Validity)

I – the reduction percentages referred to in the caput, which can be differentiated by type of product, taking into account the criteria established in § 1; It is  (See Provisional Measure No. 563, of 2012) (Validity)

II – the form of qualification of the legal entity.  (See Provisional Measure No. 563, of 2012) (Validity)

§ 3  The reduction referred to in the caput does not exclude the benefits provided for in arts. 11-A and 11-B of Law noth 9,440, of March 14, 1997, and in art. 1th of Law No. 9,826, of August 23, 1999, and the special taxation regime covered by the art. 56 of Provisional Measure No. 2,158-35, of August 24, 2001, under the terms, limits and conditions established in an act of the Executive Branch.  (See Provisional Measure No. 563, of 2012) (Validity)

Art. 6th  The reduction referred to in art. 5 applies to products of foreign origin classified in positions 87.01 to 87.06 of Tipi, observing the provisions of item III of § 1 of art. 5th, the limits and conditions established in an act of the Executive Branch are met.  (See Provisional Measure No. 563, of 2012) (Validity)

§ 1  Respecting the international agreements to which the Federative Republic of Brazil is a signatory, the provisions of the caput apply only in the case of departure of imported products from an importing establishment belonging to a legal entity manufacturer that meets the requirements mentioned in §§ 1 and 2 of art. . 5th. (See Provisional Measure No. 563, of 2012) (Validity)

§ 2  The requirement referred to in § 1th does not apply to imports of vehicles carried out under the terms of international agreements that include specific integration programs, under the terms established in an act of the Executive Branch. (See Provisional Measure No. 563, of 2012) (Validity)

Art. 7th  Until December 31, 2014, they will contribute on the value of gross revenue, excluding canceled sales and unconditional discounts granted, in replacement of the contributions provided for in items I and III of art. 22 of Law noth 8,212, of July 24, 1991, at a rate of two percent, companies that provide the services referred to in §§ 4 and 5 of art. 14 of Law No. 11,774, of 2008, and companies in the hotel sector classified in subclass 5510-8/01 of the National Classification of Economic Activities (CNAE 2.0).  (Wording given by Provisional Measure nº 563, of 2012)     (Validity)

§ 1th  During the validity of this article, companies covered by the caput and §§ 3 and 4 of this article will not be entitled to the reductions provided for in the caput of the art. 14 of Law No. 11,774, of 2008.

§ twoth  The provisions of this article do not apply to companies that exclusively carry out the activities of representative, distributor or reseller of computer programs.

§ 5  (VETOED).

Art. 8th  Until December 31, 2014, they will contribute on the value of gross revenue, excluding canceled sales and unconditional discounts granted, at a rate of one percent, replacing the contributions provided for in items I and III of art. 22 of Law No. 8,212, of 1991, companies that manufacture products classified in TIPI, approved by the Decree n^O 7,660, of December 23, 2011, in the codes referred to in Annex to this Law.  (Wording given by Provisional Measure nº 563, of 2012)     (Validity)

Art. 9th For the purposes of the provisions of arts. 7th and 8th of this Law:  (See Provisional Measure No. 563, of 2012) (Validity)

I – gross revenue must be considered without the adjustment referred to in the item VIII of art. 183 of Law noth 6,404, of December 15, 1976;

II – gross revenue from exports is excluded from the calculation basis of contributions;

III – the date of collection of contributions will comply with the provisions of subparagraph “b” of item I of art. 30 of Law No. 8,212, of 1991;

IV – the Union will compensate the General Social Security Regime Fund, which is covered by the art. 68 of Complementary Law nth 101, of May 4, 2000, in the amount corresponding to the estimated social security waiver resulting from the exemption, so as not to affect the calculation of the financial result of the General Social Security Regime (RGPS); It is

V – in relation to the contributions referred to in arts. 7th and 8th, companies continue to be subject to compliance with other obligations set out in social security legislation.

§ 1  In the case of companies that are dedicated to other activities, in addition to those provided for in arts. 7th and 8th, until December 31, 2014, the calculation of the contribution will comply with: (Included by Provisional Measure nº 563, of 2012)     (Validity)

I – to the provisions of caput of these articles regarding the portion of gross revenue corresponding to the activities referred to therein; It is (Included by Provisional Measure nº 563, of 2012)     (Validity)

II – to the provisions of art. 22 of Law No. 8,212, of 1991, reducing the value of the contribution to be collected to the percentage resulting from the ratio between the gross revenue from activities not related to the services covered by the caput and total gross revenue.  (Included by Provisional Measure nº 563, of 2012)     (Validity)

§ 2  The compensation referred to in item IV of the caput will be carried out in the manner regulated in a joint act of the Brazilian Federal Revenue Secretariat, the National Treasury Secretariat of the Ministry of Finance and the National Social Security Institute – INSS.  (Included by Provisional Measure nº 563, of 2012)     (Validity)

§ 3  Regarding periods in which the company does not contribute in the ways established by arts. 7th and 8th of this Law, the contributions provided for in art. 22 of Law No. 8,212, of 1991, will apply to the thirteenth salary. (Included by Provisional Measure nº 563, of 2012)     (Validity)

Art. 10.  Act of the Executive Branch will establish a tripartite commission with the purpose of monitoring and evaluating the implementation of the measures referred to in arts. 7th to 9th, formed by representatives of workers and businesspeople from the economic sectors indicated therein, as well as the federal Executive Branch.

Single paragraph. The economic sectors referred to in arts. 7th and 8th will be represented in the tripartite commission that deals with the caput. (Included by Provisional Measure nº 563, of 2012) (Validity)

Art. 11.  The art. 1st of Provisional Measure nº 2,199-14, of August 24, 2001, comes into force with the following wording:

“Art. 1th  Without prejudice to the other rules in force applicable to the matter, from the calendar year 2000 onwards, legal entities that have a project registered and approved by December 31, 2013 for installation, expansion, modernization or diversification within the sectors of the economy considered, in an act of the Executive Branch, priorities for regional development, in the areas of activity of the Superintendency of Development of the Northeast (Sudene) and the Superintendence of Development of the Amazon (Sudam), will be entitled to a reduction of 75% (seventy-five percent) of the income tax and surcharges calculated based on operating profit.
…………………………………………………………………………………

§ 1^th-A.  Legal entities that manufacture machines, equipment, instruments and devices, based on digital technology, aimed at the digital inclusion program with a project approved under the terms of the caput will be entitled to exemption from income tax and additional tax, calculated based on operating profit.
…………………………………………………………………………………

§ 3^th-A.  In the case of a project referred to in § 1-A that is already being used for tax benefit under the terms of caput, the fruition period is now 10 (ten) years from the date of publication of Provisional Measure No. 540, of August 2, 2011.

………………………………………………………………………..” (NR)

Art. 12.  The art. 7th of Law No. 11,033, of December 21, 2004, comes into force with the following wording:

“Art. 7th  Legal entities that earn the revenue referred to in item XXIII of art. 10 of Law No. 10,833, of December 29, 2003, are required to install tax coupon issuing equipment in their establishments, or another equivalent system for revenue control, in the manner regulated by the Brazilian Federal Revenue Secretariat.” (NR)

Art. 13.  The art. 19-A of Law No. 11,196, of November 21, 2005, comes into force with the following wording:

“Art. 19-A.  The legal entity may exclude from the net profit, for the purpose of calculating the real profit and the calculation basis of the Social Contribution on Net Profit (CSLL), expenditures made on scientific and technological research and technological innovation projects to be carried out by Scientific and Technological Institution (ICT), referred to in item V of caput of art. 2nd of Law No. 10,973, of December 2, 2004, or by private, non-profit scientific and technological entities, as per regulation.

………………………………………………………………………..” (NR)

Art. 14.  Cigarettes classified under Tipi code 2402.20.00, approved by the Decree nth 6,006, of 2006, nationally manufactured or imported, except those classified in Ex 01, are subject to IPI at the rate of 300% (three hundred percent).

§ 1 The Executive Branch is entitled to change the rate referred to in the caput, subject to the provisions of items I and II of art. 4th of Decree-Law nth 1,199, of 1971.

§ twoth  The IPI will be calculated by applying the rate on the taxable value set out in item I of art. 4th of Decree-Law No. 1,593, of December 21, 1977.

Art. 15. The percentage set by the Executive Branch, in compliance with the provisions of item I of art. 4th of Decree-Law No. 1,593, of 1977, cannot be less than 15% (fifteen percent).

Art. 16.  The IPI referred to in art. 14 will be determined and collected only once:

I – by the industrial establishment, in relation to the exit of cigarettes destined for the domestic market; or

II – by the importer, in the customs clearance of cigarettes of foreign origin.

§ 1  In the event of adopting different prices in relation to the same commercial brand of cigarette, for the purposes of calculating and collecting the IPI, the highest retail sales price practiced in each State or in the Federal District will prevail.

§ twoth  The Federal Revenue Service of Brazil will publish, through its website, the name of the commercial brands of cigarettes and the retail sales prices referred to in § 1, as well as the date on which they come into effect.

Art. 17. The industrial legal entity or importer of cigarettes referred to in art. 14, you may opt for a special IPI calculation and collection regime, in which the tax amount will be obtained by the sum of 2 (two) installments, calculated using the following rates:

I – ad valorem, observing the provisions of § 2 of art. 14; It is

II – specific, set in reais per twenty, based on the physical characteristics of the product.

§ 1th  The Executive Branch will set the rates for the special regime referred to in the caput:

I – in a percentage not exceeding one third of the rate referred to in the caput of art. 14, in relation to the ad valorem rate; or

II – in an amount not less than R$ 0.80 (eighty cents of reais), in relation to the specific rate.

§ twoth  The provisions contained in art. 16 also apply to the IPI owed by legal entities opting for the special regime referred to in the caput.

§ 3th  The filing by a legal entity of a legal action questioning the terms of the special regime referred to in the caput implies withdrawal of the option and incidence of IPI in accordance with art. 14.

Art. 18. The option for the special regime provided for in art. 17 will be exercised by the legal entity in relation to all establishments, until the last business day of December of each calendar year, taking effect from the first day of the calendar year following the option.

§ 1th  The option referred to in this article will be automatically extended to the following calendar year, unless the legal entity withdraws from it, under the terms and conditions established by the Brazilian Federal Revenue Service.

§ twoth  In the calendar year in which the legal entity begins production or import activities of cigarettes referred to in art. 14, the option for the special regime may be exercised on any date, taking effect from the first day of the month following the option.

§ 3th  Exceptionally in the 2011 calendar year, the option referred to in the caput may be exercised until the last business day of November 2011, taking effect from the first day of the month following that of the option.

§ 4th  The Brazilian Federal Revenue Secretariat will publish, through its website, the name of the legal entities opting in accordance with this article, as well as the start date of the respective option.

Art. 19. In cases of infringement of IPI legislation, fines and late payment interest will be required in accordance with the general rules of this tax.

Art. 20.  The Executive Branch may set a minimum retail sales price for cigarettes classified under Tipi code 2402.20.00, valid throughout the national territory, below which their sale is prohibited.

§ 1th  The Federal Revenue Service of Brazil will apply the penalty of confiscation to cigarettes sold in violation of the provisions of the caput, without prejudice to the criminal sanctions applicable in the case of products introduced clandestinely into national territory.

§ twoth  It is prohibited, for a period of 5 (five) calendar years, to sell cigarettes by legal entities for non-compliance with the provisions of the caput.

§ 3th  It is subject to cancellation of the special cigarette manufacturer registration referred to in the art. 1st of Decree-Law No. 1,593, of 1977, the industrial establishment that:

I – publish a table of retail sales prices that do not comply with the provisions of the caput; or

II – sell cigarettes with a legal entity covered by the hypothesis of § 2th.

Art. 21.  The art. 8th of Law nth 10,865, of April 30, 2004, comes into force with the following wording:  (Validity)

“Art. 8th  …………………………………………………..
…………………………………………………………………………………

§ 21.  The rate referred to in item II of the caput is increased by 1.5 (one whole and five tenths) percentage points, in the event of the import of goods classified in the Tax Incidence Table on Industrialized Products (Tipi), approved by the Decree No. 6,006, of December 28, 2006:

I – in codes 3926.20.00, 40.15, 42.03, 43.03, 4818.50.00, 63.01 to 63.05, 6812.91.00 and 9404.90.00 and in chapters 61 and 62;

II – in codes 4202.11.00, 4202.21.00, 4202.31.00, 4202.91.00 and 4205.00.00;

III – in codes 6309.00 and 64.01 to 64.06;

IV – in codes 41.04, 41.05, 41.06, 41.07 and 41.14;

V – in codes 8308.10.00, 8308.20.00, 96.06.10.00, 9606.21.00 and 9606.22.00; It is

VI – in code 9506.62.00.” (NR)

Art. 22. The art. 25 of Law noth 11,508, of July 20, 2007, comes into force with the following wording:

“Art. 25.  The act of creation of an ZPE already authorized until October 13, 1994 will expire if by December 31, 2012 the ZPE administrator has not effectively started the implementation works.” (NR)

Art. 23.  The art. 11 of Law noth 7,291, of December 19, 1984, comes into force with the following wording:

“Art. 11. …………………………………………………………….
…………………………………………………………………………………

§ 4th  For the purposes of calculating the contribution referred to in the caput of this article, the following will be deducted from the total value of the general betting movement of the previous month:

I – the amounts paid to bettors; It is

II – the amounts paid, as premiums, to owners, horse breeders and racing professionals.” (NR)

Art. 24. Without prejudice to the provisions of Complementary Law nth 116, of July 31, 2003, is the Executive Branch authorized to establish the Brazilian Nomenclature of Services, Intangibles and other Operations that Produce Variations in Equity (NBS) and the Explanatory Notes to the Brazilian Nomenclature of Services, Intangibles and Other Operations that Produce Variations in Equity (Nebs).

Art. 25.  The obligation to provide information for economic-commercial purposes to the Ministry of Development, Industry and Foreign Trade is established regarding transactions between residents or domiciled in the country and residents or domiciled abroad that include services, intangibles and other operations that produce variations in the equity of natural persons, legal entities or depersonalized entities.

§ 1th  The provision of the information referred to in the caput of this article:

I – will be established in the form, within the term and under the conditions defined by the Ministry of Development, Industry and Foreign Trade;

II – does not include purchase and sale operations carried out exclusively with goods; It is

III – will be carried out through an electronic system to be made available on the world wide web.

§ twoth  The services, intangibles and other operations referred to in the caput of this article will be defined in the Nomenclature referred to in art. 24.

§ 3th  They are obliged to provide the information referred to in the caput of this article:

I – the provider or recipient of the service resident or domiciled in Brazil;

II – the natural or legal person, resident or domiciled in Brazil, who transfers or acquires intangible assets, including intellectual property rights, through assignment, concession, licensing or by any other means permitted by law; It is

III – the natural or legal person or the legal guardian of the depersonalized entity, resident or domiciled in Brazil, who carries out other operations that produce variations in assets.

§ 4 The obligation provided for in the caput of this article also extends to:

I – export and import operations of services, intangibles and other operations; It is

II – operations carried out through a commercial presence abroad related to a legal entity domiciled in Brazil, in accordance with paragraph “d” of Article XXVIII of the General Agreement on Trade in Services (Gats), approved by the Legislative Decree No. 30, of December 15, 1994, and promulgated by the Decree nth 1,355, of December 30, 1994.

§ 5th  The situations of exemption from the obligation provided for in the caput of this article will be defined by the Ministry of Development, Industry and Foreign Trade.

§ 6th  The information referred to in the caput of this article may support other electronic public administration systems.

Art. 26.  The information referred to in art. 25 will be used by the Ministry of Development, Industry and Foreign Trade in the systematic collection, processing and dissemination of statistics, in aiding the management and monitoring of support mechanisms for foreign trade in services, intangibles and other operations, established within the scope of the public administration, as well as in the exercise of other legal duties within its competence.

§ 1th  The people referred to in § 3th of art. 25 must indicate the use of support mechanisms for foreign trade in services, intangibles and other operations, by linking them to the information referred to in art. 25, without prejudice to the provisions of specific legislation.

§ twoth  Public administration bodies and entities that have the legal responsibility of regulating, standardizing, controlling or supervising the mechanisms provided for in the caput of this article will use the link referred to in this article.
§ 1^th of this article to verify compliance with the conditions necessary for its enjoyment.

§ 3th  The granting or recognition of the mechanisms referred to in the caput of this article is conditional on compliance with the obligation provided for in art. 25.

§ 4th  The Ministry of Development, Industry and Foreign Trade will ensure the means to comply with the provisions of this article.

Art. 27.  The Ministry of Finance and the Ministry of Development, Industry and Foreign Trade will issue complementary standards to comply with the provisions of arts. 24 to 26 of this Law.

Art. 28. The rules of origin covered by the Agreement on Rules of Origin of the General Agreement on Tariffs and Trade 1994 (GATT), approved by the Legislative Decree nth 30, of December 15, 1994, and promulgated by the Decree No. 1,355, of December 30, 1994, will only be applied to non-preferential commercial policy instruments, in a consistent, uniform and impartial manner.

Art. 29.  Commercial defense investigations under the jurisdiction of the Commercial Defense Department (Decom) of the Foreign Trade Secretariat (Secex) of the Ministry of Development, Industry and Foreign Trade will be based on the declared origin of the product.

§ 1th  The application of trade defense measures will be imposed through a specific act of the Foreign Trade Chamber (Camex) and will dispense with additional investigation to that carried out under the caput.

§ twoth  Even if the requirements established in this Law have been met, trade defense measures supported by the art. 10-A of Law noth 9,019, of March 30, 1995, to products whose origin is different from that on which the application of the trade defense measure referred to in § 1 was basedth of this article.

Art. 30. In cases where the application of a commercial defense measure has been established by a specific act of Camex based on the origin of the products, the collection of the amounts due will be carried out by the Brazilian Federal Revenue Secretariat, considering the non-preferential rules of origin established in the arts. 31 and 32 of this Law.

Art. 31.  Respecting the criteria arising from an international act to which Brazil is a party, the country of origin of the merchandise is the country where it was produced or, in the case of merchandise resulting from material or labor from more than one country, the country where it was produced. has undergone substantial transformation.

§ 1th  It is considered produced merchandise, for the purposes of the provisions of arts. 28 to 45 of this Law:

I – the products fully obtained, understood as follows:

a) products from the plant kingdom harvested in the country’s territory;

b) live animals, born and raised in the country's territory;

c) products obtained from live animals in the country's territory;

d) goods obtained from hunting, trapping or fishing carried out in the country's territory;

e) minerals and other natural resources not included in items “a” to “d”, extracted or obtained in the country’s territory;

f) fish, crustaceans and other marine species obtained from the sea outside their exclusive economic zones by boats registered or registered in the country and authorized to fly the flag of that country, or by boats leased or chartered to companies established in the country's territory;

g) goods produced on board factory boats from the products identified in paragraphs “d” and “f” of this section, whenever these factory boats are registered, registered in a country and are authorized to fly the flag of that country, or by factory boats leased or chartered by companies established in the country's territory;

h) goods obtained by a legal entity from a country from the seabed or marine subsoil, whenever the country has rights to exploit that seabed or subseabed; It is

i) goods obtained from extraterrestrial space, whenever they are obtained by a legal entity or natural person from the country;

II – products manufactured entirely in the country's territory, when their preparation uses, solely and exclusively, materials originating there.

§ twoth  Substantial transformation is understood, for the purposes of the provisions of arts. 28 to 45 of this Law, products whose preparation uses materials not originating in the country, when resulting from a transformation process that gives them a new individuality, characterized by the fact that they are classified in a tariff position (first 4 (four) digits of the Harmonized Commodity Description and Coding System – HS) different from the position of the aforementioned materials, except as provided in § 3th of this article.

§ 3th  The product resulting from an operation or process carried out in its territory, by which it acquires the final form in which it will be sold, will not be considered as originating in the exporting country, when, in the operation or process, material or input that does not originate in the country is used and consists only in assembly, packaging, fractionation into lots or volumes, selection, classification, marking, composition of assortments of goods or simple dilutions in water or other substance that does not alter the characteristics of the product as originating or other equivalent operations or processes, even if these operations change the product classification, considered to be 4 (four) digits.

Art. 32. The Executive Branch may define specific non-preferential origin criteria.

Single paragraph.  The specific requirements defined based on the caput will prevail over those established in art. 31 of this Law.

Art. 33.  The Brazilian Federal Revenue Secretariat and Secex, within the scope of their powers, will promote the verification of non-preferential origin under the aspects of authenticity, veracity and compliance with the standards set out in arts. 28 to 45 of this Law or its regulations.

Art. 34.  Proof of origin will be verified upon presentation by the exporter/producer or importer of information relating to, among others:

I – the location of the producing establishment;

II – operational capacity;

III – the manufacturing process;

IV – the constituent raw materials; It is

V – the index of non-originating inputs used to obtain the product.

§ 1th  The presentation of the information referred to in the caput does not exclude the possibility of carrying out due diligence or inspection at the producing or exporting establishment.

§ twoth  The Executive Branch may establish the procedures and additional requirements necessary to prove origin, as well as the form, deadline for presentation and content of the documents required for verification.

Art. 35.  The importer is jointly responsible for the information presented by the exporter/producer regarding the products he has imported.

Art. 36. Secex is responsible for verifying non-preferential origin, through a complaint or ex officio, during the import licensing phase.

Art. 37.  Failure to prove the declared origin will result in Secex rejecting the import license.

§ 1th  After the rejection of the import license for a certain merchandise, Secex will extend the measure to imports of identical merchandise from the same exporter or producer until he demonstrates compliance with the rules of origin.

§ twoth  Secex will extend the measure to imports of identical goods from other exporters or producers in the same country or from other countries that do not comply with the rules of origin.

Art. 38.  The import license for the product subject to verification will only be granted after completion of the investigation process that proves the declared origin.

Art. 39. The Federal Revenue Service of Brazil is responsible for verifying non-preferential origin during customs clearance or during customs tax actions initiated after the clearance of goods and applying, when applicable, the pecuniary penalties established in this Law.

Art. 40.  In the case of importing a product subject to quantitative restrictions, when the declared origin cannot be proven, the importer is obliged to return the products abroad.
Single paragraph. The importer will bear the costs arising from the return abroad of the products referred to in the caput.

Art. 41.  Without prejudice to the characterization of abandonment, under the terms of the item II of art. 23 of Decree-Law nth 1,455, of April 7, 1976, during the course of customs clearance, the import of a product subject to quantitative restriction, when the declared origin is not proven, will be subject to a fine of R$ 5,000.00 (five thousand reais) per day, counted from the date of registration of the Declaration of Import until the date of effective return of the product abroad.

Art. 42.  Except in the case provided for in art. 41 of this Law, the lack of proof of non-preferential origin will subject the importer to a fine of 30% (thirty percent) on the customs value of the merchandise.

Art. 43.  The application of penalties related to proof of origin does not affect the collection, provisional or definitive, of anti-dumping or compensatory duties or, even, of safeguard measures, by the Federal Revenue Service of Brazil.

Art. 44.  Secex and the Brazilian Federal Revenue Secretariat will notify each other in writing of the opening and conclusion of the respective non-preferential origin investigation processes and will conduct them in a coordinated manner.

Single paragraph.  If an investigation is opened by a body on a specific product and company that have already been the subject of a previous investigation by another body, the information obtained by that body and its conclusions must be taken into account in the investigation process opened.

Art. 45.  Secex and the Brazilian Federal Revenue Secretariat will issue, within the scope of their powers, the complementary rules necessary for the execution of arts. 28 to 44 of this Law.

Art. 46.  (VETOED).

Art. 47.  The legal entity subject to the non-cumulative calculation regime for the Contribution to PIS/Pasep and the Contribution for Social Security Financing (Cofins) may deduct from these contributions, due in each calculation period, a presumed credit calculated on the value of the raw materials acquired from an individual or received from an individual cooperative member and used as an input in the production of biodiesel.

§ 1th  The provisions of the caput of this article also apply to acquisitions from legal entities that carry out agricultural activities or agricultural production cooperatives.

§ twoth  The right to presumed credit referred to in the caput and § 1 of this article only applies to goods acquired or received in the same period of calculation from an individual or legal entity resident or domiciled in the Country, subject to the provisions of § 4 of art. 3th of Law No. 10,637, of December 30, 2002, and in § 4th of art. 3rd of Law No. 10,833, of December 29, 2003.

§ 3th  The amount of credit referred to in the caput and § 1 of this article will be determined by applying, on the value of the aforementioned acquisitions, a percentage corresponding to 50% (fifty percent) of the rates provided for in caput of the art. 2nd of Law No. 10,637, of 2002, and in caput of art. 2nd of Law No. 10,833, of 2003.

§ 4th  Legal entities referred to in § 1 are prohibited fromth of this article the use:

I – the presumed credit referred to in the caput of this article; It is

II – credit in relation to sales revenues made with suspension to the legal entities referred to in the caput of this article.

§ 5th  The presumed credit in the form of the caput must be used to discount the value of the Contribution to PIS/Pasep and Cofins to be collected arising from other operations in the domestic market.

§ 6th  The presumed credit referred to in this article will only apply after established terms and conditions regulated by the Brazilian Federal Revenue Service.

Art. 48.  The text of the “GENERATING FACTS” column of the item 9.1 of Annex II of Law nth 9,782, of January 26, 1999, which comes into force with the following wording: “Registration, revalidation or renewal of tobacco registration, with the exception of products intended exclusively for export”.

Art. 49.  The arts. 2nd and 3rd of Law No. 9,294, of July 15, 1996, come into force with the following wording:
“Art. twoth  The use of cigarettes, cigarillos, cigars, pipes or any other smoking product, whether or not derived from tobacco, in closed collective spaces, whether private or public, is prohibited.
…………………………………………………………………………………
§ 3  A closed space, with public access, intended for permanent simultaneous use by several people is considered a collective space.” (NR)

“Article 3  Commercial advertising of cigarettes, cigarillos, cigars, pipes or any other smoking product, whether or not derived from tobacco, is prohibited throughout the national territory, with the sole exception of the display of said products in sales outlets, as long as it is accompanied by the clauses warning referred to in §§ 2th, 3rd and 4th of this article and the respective price table, which must include the minimum retail sales price of cigarettes classified under Tipi code 2402.20.00, in force at the time, as established by the Executive Branch.
…………………………………………………………………………………
§ 5  On the packaging of smoking products sold directly to the consumer, the warning clauses referred to in § 2th of this article will be used sequentially, simultaneously or on a rotating basis, in the latter case varying at most every 5 (five) months, inserted, in a legible and conspicuous manner, in 100% (one hundred percent) of its back surface and on a of its sides.

§ 6th  From January 1, 2016, in addition to the warning clauses mentioned in § 5 of this article, packaging of smoking products sold directly to the consumer must also be printed with an additional warning text occupying 30% (thirty percent) of the bottom of its front face.

§ 7th  (VETOED).” (NR)

Art. 50. The Executive Branch will regulate the provisions of arts. 1th to 3rd, 7th to 10, 14 to 20, 46 and 49 of this Law.

Art. 51. The following are revoked:

I – from 1th July 2012, the art. 1th of Law No. 11,529, of October 22, 2007; and

II – from the date of entry into force of arts. 14 to 20 of this Law, the art. 6th of Decree-Law No. 1,593, of December 21, 1977.

Art. 52. This Law comes into force on the date of its publication.

§ 1th  The arts. 1st to 3rd will take effect only after their regulation.

§ twoth  The arts. 7th to 9th and 14th to 21st come into force on the first day of the fourth month following the date of publication of the Provisional Measure n^O 540, of August 2, 2011, observing the provisions of §§ 3th and 4th of this article.

§ 3th  §§ 3 to 5th of art. 7th and items III to V of the caput of art. 8th of this Law will take effect from the first day of the fourth month following the date of publication of this Law.

§ 4th  You items IV The VI of § 21 of art. 8th of Law No. 10,865, of April 30, 2004, as amended by art. 21 of this Law, will take effect from the first day of the fourth month following the date of publication of this Law.

§ 5th  The arts. 28 to 45 come into force 70 (seventy) days after the date of publication of this Law.

Brasília, December 14, 2011; 190th of Independence and 123rd of the Republic.

DILMA ROUSSEFF
José Eduardo Cardozo
Guido Mantega
Alexandre Rocha Santos Padilha
Alessandro Golombiewski Teixeira
Miriam Belchior
Aloizio Mercadante
Luiís Inácio Lucena Adams