Portuguese 
The drawback benefit for exporters affected by U.S. tariffs may be extended for up to 12 months, provided that the grant complies with the expiration window, remains open, and has documentation capable of proving the affected commercial operation.
The Ministry of Development, Industry, Commerce, and Services opened the procedure on September 1, based on Ordinance Secex 536, published in an extra edition of the Official Gazette.
This measure regulates an exceptional extension of the tax suspension deadlines. It applies to export commitments affected by additional tariffs imposed by the United States on Brazilian products.
The benefit adds up to one year to the deadline, starting from the end of the validity of the grant, considering any ordinary extensions already granted.
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This is not an automatic extension for all exporters. Companies must demonstrate compliance with the grant and submit their request to the Department of Foreign Trade Operations.
Drawback for Exporters Requires an Active Grant
According to MDIC’s guidance, four main conditions determine which grants may receive an extension.
First, the export commitment must have been demonstrably affected by the additional tariffs imposed by the United States. A generic commercial difficulty is not sufficient.
Next, the grant must have been previously extended by the Decex. This exceptional measure comes after the use of the ordinary extension provided for in the regime.
The final validity term must fall between July 22 and December 31, 2026. Outside this window, the grant does not meet the criteria published.
Lastly, the process must not be concluded. This requirement makes the timeframe critical for companies still gathering the necessary documentation.
The drawback suspension allows for the import or acquisition of supplies with suspended taxes when they will be used in products intended for export.
If external sales are affected, companies risk failing to fulfill commitments within the original timeframe. The extension provides additional time to reorganize commercial operations.
This does not eliminate the obligation to export, nor does it convert the benefit into a tax exemption. The commitment remains, now within the new granted timeframe.
Viewed this way, the 12 months serve as operational breathing room. Companies still need to find buyers, adjust products, or rebuild negotiations interrupted by the tariffs.
Contract or Proposal Must Identify Product and Buyers
Companies must demonstrate that, on August 25, 2026, the grant included at least one product subject to additional tariffs and not covered by corresponding exemptions.
Proof can be a contract, offer, request, proposal, or commercial negotiation dated before August 25.
The document must allow for the identification of the product, the potential buyer in the United States, and the potential Brazilian exporter.
Documents in English may be submitted without translation into Portuguese. This exemption streamlines the process but does not eliminate the need for clarity on the operation.
Intermediate manufacturers may also be included. These are companies that purchase supplies with drawback and produce components used by another company in the final exported product.
In this case, the commercial intent can be proven by the exporter of the final product. The relationship between the two companies must be documented in a contract prior to the cut-off date or a sales invoice.
The rule also includes indirect exports made by trading companies, known as tradings. The trading itself can demonstrate the intent to sell to the United States.
To apply, the interested party submits an official request to Decex via the Electronic Document Attachment module of Siscomex.
The official request must provide the numbers of the granting acts and indicate, for each, the corresponding export item related to the affected product.
Proofs of commercial intent accompany the request. If there is an intermediary manufacturer or trading, the documents from this relationship also enter the process.
This demonstrates a well-directed policy: the extension only applies to those who connect the drawback benefit to an identifiable American sale impacted by the new tariff obstacle.
A company that allows the act to expire loses one of the conditions for compliance. Therefore, gathering the files and submitting them correctly is a central part of the benefit.
The ordinance came into effect on the publication date. Requests can now proceed via Siscomex, but each will be examined according to the criteria and evidence presented.
For the industry, the potential gain is time. For the administration, the challenge will be to distinguish genuinely affected operations from applications that simply seek to extend an already utilized deadline.
A granting act consolidates the inputs acquired with suspension and the commitment to export specified products. The accountability must demonstrate that the operation fulfilled the intended destination.
When a tariff halts or delays the American sale, the exporter may be left with inputs and production prepared for a shipment that did not occur. The additional time allows for renegotiation.
The date of August 25 serves as a documentary cut-off. A proposal created after this date does not prove that the commitment already existed when the ordinance was issued.
Identifying the potential buyer reduces generic requests. Decex can associate product, exporter, and destination market with the item recorded in the act.
In the case of intermediary manufacturers, the documentation chain is longer. The company must connect its component to the producer of the final good and, thereafter, to the achieved intent to export.
In indirect operations, the trading conducts the shipment, but the manufacturer remains tied to the commitment. The rule acknowledges this division and accepts proof provided by the exporting trader.
The Siscomex module concentrates the protocol and attachments. Properly naming each act and export item decreases the risk of the request arriving without the necessary correspondence.
If approved, the extension begins at the end of the current validity, not on the request date. Thus, companies within the same window may end up with different final dates.
Do twelve extra months suffice for exporters to rebuild sales affected by American tariffs?
