CONSULTING

DEPARTMENT OF OPERATIONS OF FOREIGN TRADE - DECEX

By his experience and technical training for over 30 years in consulting, the foreign trade area is one in which the@ssessora is more requested for the provision of their services, with emphasis on the preparation of technical studies and legal strategies targeting the importation of second hand capital goods , through:

Careful technical analysis of the capital goods to be imported, involving their descriptions, characterizations, tariff classifications, production flows and other parameters, in order to enable in the form of cells and / or industrial lines, elaboration of Participation Agreement with the representative entity of the sector; and

Individual technical analysis of capital goods to be imported in order to better describe and characterize them, and suggest their classification according to the Harmonized Tariff Code and Common Mercosul Code - NCM.

Both works are backed through surveys and preparation of reports / technical memorials made by ADVICE Brasil, a company accredited by the Regional Council of Engineering and Architecture of Rio de Janeiro – CREA-RJ, with over six hundred reports already made.

@ssessora has outstanding performance in other services in the area of Foreign Trade, such as: releasing processes for imports of second hand capital goods of temporary admission, centralization of imports of consumption goods as a way of protecting national industry, through a system of non-automatic licensing and / or the establishment of minimum prices, analysis, preparation and monitoring of drawback processes and statistical analysis of import and export.

DEVELOPMENT AND PRODUCTION SECRETARIAT - SDP

The Chamber of Foreign Trade (CAMEX) is responsible for the formulation of and changes in the tariff and for its approval

The DEVELOPMENT AND PRODUCTION SECRETARIAT -SDP is the office of the Ministry of Development, Industry and Foreign Trade responsible for the elaboration and conduction of the guidelines of the Brazilian industrial policy, and for the operation import duty reduction for goods, information technology and telecommunications, through the mechanism for the creation of Ex-Tariff.

Ex-tariff is a tariff concession that temporarily reduce the rate of import tax for capital goods (BK) and computer and telecommunications goods (BIT) to 2% (on an average rate close to 14% for this type of product). It is a great benefit, especially considering that this reduction has an impact on several subsequent taxes: IPI, PIS, COFINS and ICMS.

For such concession, is temporarily created a position of prominence "Ex" in the Mercosur Common External Tariff, with its own number and with a very particular description of the intended good. These claims are analyzed by the Board of Foreign Trade - CAMEX, according to the proposal of the Review Committee of Ex-Tariff - CAEX, established within the Ministry of Development, Industry and Foreign Trade - MDIC.

@ssessora has contributed in a positive way helping our customers to achieve a significant tax reduction in the cost of their investments through the mechanism of creation of a prominent "Ex-Tariff", having obtained full success in more than one hundred (100) pleas.

A criação de posições de destaque Ex-Tarifário tem como pré-requisito básico a inexistência de produção nacional, sendo necessário, portanto, a obtenção do Atestado de Inexistência de Produção Nacional, emitido por entidades de classe pertinentes, tais como ABIMAQ, ABIMO, ABINEE, dentre outras.

Among the activities developed, @ssessora offers the following services:

The process begins with the technical analysis of documents and/or physical inspection of the capital good, in order to define its better technical description and tax classification in accordance with the rules of MERCOSUL.

Elaboration of technical specifications of the production process.

Elaboration of requests necessary for proceedings starting with the Certificate of No National Production to be analyzed by a Class Associations (ABIMAQ, ABINEE, ABIMO), and finished with Ministry of Development, Industry and Foreign Trade, Brazilian Internal Revenue Service and Chamber of Foreign Trade (CAMEX).

Full follow-up of requests to the bodies involved.

Support regarding objections against supposed national manufacturers.

Attendance to technical meetings to clear up doubts regarding local production.

Assistance and follow-up from the beginning of the request until the publication of the re-adaptation in the Official Gazette

NATIONAL INSTITUTE OF INDUSTRIAL PROPERTY - INPI

The National Institute of Industrial Property (INPI) is the Office responsible for the Industrial Property in Brazil, linked to the Ministry of Development, Industry and Foreign Trade.

@ssessora acts close to National Institute of Industrial Property - INPI, in the registration process of invoices and technology transfer contracts. Besides these, INPI has been lately, accepting to endorse purchase orders and business proposals, since coated with certain formalities. Purchase orders and business proposals have been very interesting alternatives to accelerate the remittance abroad of remuneration for services endorsed by INPI.

CHAMBER OF FOREIGN TRADE - CAMEX

The formulation, adoption, coordination, and implementation of trade policy in goods and services is the responsibility of the Chamber of Foreign Trade (CAMEX), created in 1995; its functions are specified by Decree No. 4,732 of 10 June 2003, which gave it responsibility for policy formulation. The CAMEX is part of the Government Council of the Presidency of the Republic; its main decision-making body is the Council of Ministers, comprising of the Minister of Development, Industry and Foreign Trade, who chairs it; and the Ministers of the Civil House; Foreign Affairs; Finance; Planning, Budget and Administration; Agriculture and Supply; and Agrarian Development.

The CAMEX coordinates the implementation of its decisions, but each ministry remains responsible for implementing matters within its competence. Other public bodies must consult the CAMEX on decisions related to trade policy issues, with the exception of financial market issues within the competence of the National Monetary Council and the Central Bank.

@ssessora acts with the Chamber of Foreign Trade - CAMEX, in analysis and elaboration of processes aiming to change the import tax of consumption goods through the inclusion in the Brazilian List of Exceptions of Common External Tariff – TEC.

Based on the Decision CMC Council of the Common Market 58/10, it is authorized to maintain the list of exceptions to TEC for four Countries Members, which can be changed every six months, up to 20% of the codes. Thus, Brazil can apply import taxes different from TEC to 100 tariff codes until 31/12/2015.

Reduction of the "ad valorem" rate of Import Tax - II in TEC permanently for inputs, capital goods, IT or telecommunications goods, with no domestic production inside Mercosul. It is obtained through analysis of specific project within the Department of International Trade Negotiations – DEINT of Development, Industry and Foreign Trade Ministry. @ssessora acts in orientation, preparation and monitoring of the project along with government agencies.

Increase in the "ad valorem" rate of Import Tax- II in TEC, permanently. Aims to protect the domestically manufactured product from imported competition. The project requires specific script of the Department of International Trade Negotiations - DEINT for this purpose and our consulting includes guidance, advice and preparation of the script and follow along with government agencies.

Products Inclusion in the Brazilian Exception List in TEC. Project that aim to fix a temporary rate of import tax different from the one existing in TEC. This differentiation can be achieved by obtaining an import rate greater or lesser than the one in TEC.