1 - Is there any charge for using CAPTA?
No, the access is free of charge.
2 - How does CAPTA¿s search engine works?
The CAPTA system is divided in 4 modules, each one related to one of the 4 consultation tabs in the home page: Tariff Preferences, Rules of Origin, Applied Tariffand Services. Each module has an independent search database.
There are two ways of launching a search on CAPTA: by typing the code or the descriptionof the good or service. The results will present all ramifications of the codes, their descriptions, observations and tariffs or related information. The selection of the operation, import or export, will always be under the Brazilian perspective, in other words, exports from Brazil to a destination country and imports to Brazil originated from another country.
The search by code can be done using 2, 4, 6, 8 or 10 digits(10 digits are used only on the Applied Tariff module). The less digits you use, the moresearch results will be presented. Likewise, the more digits used in the search will mean more specific results.
The search by description requires at least 3 characters. The result will present all goods or services that contain in their descriptions the exact sequence of characters typed. For instance, the search for the word ¿MOTOR¿ can comprehend descriptions of a variety of goods, including ¿MOTORs¿ of machines and vehicles, and alsoresults that contain the word ¿MOTORized¿. Note that expressions not covered by the official descriptions will not be found, such as: ¿CAR¿ (¿VEHICLE¿, in the official description) and ¿CHICKEN¿ (¿POULTRY MEAT¿, in the official description).
Remember that the expression used for the search by description should be in the previously selected language: Portuguese, English or Spanish. Check out the exceptions to this rule in question 3 below.
3 - What is the Harmonized System (HS)?
The Harmonized Commodity Classification and Coding System, or Harmonized System (HS), is an international method of classification of goods, based on a code structure and related descriptions.
This SH was created to promote the development of international trade, as well as to enhance the collection, comparison and analysis of statistics, particularly on Foreign Trade. Furthermore, the HS facilitates international trade negotiations, the elaboration of freight tariffs and of the statistics on the various means of transportation of goods and other information used by the various agentsof international trade.
The structure of HS codesis composed of six digits and allows product specifications to be met, such as origin, component material and application. Products are hierarchically organized in a logical numerical order, growing and according to their degree of sophistication.
The Harmonized System (HS) comprises:
¿ Nomenclature ¿ Consists of 21 Sections, composed by 96 Chapters, as well as Section, Chapter and Sub-positionNotes. Chapters are divided into positions and sub-positions, each of them characterized by numerical codes. While Chapter 77 was reserved for an eventual use in future, Chapters 98 and 99 were set aside for special usage of the Contracting Parties. Brazil, for instance, uses Chapter 99 to register special exportation operations.
¿ General Rules for Interpretation of the HS ¿ Establish general rules for the classification of products in the Nomenclature.
¿ Explanation Notes on the Harmonized System ¿ Provide explanations and interpretation of the Harmonized System, establishing, in details, the range and the contents of the Nomenclature.
The Harmonized System is regularly updated, when adjustments are done or new codifications are created,in order to meet users needs and products evolution. There have been updated versions of the Harmonized System since its creation, which are: HS1996, HS2002, HS2007, HS2012. For each new version, it is elaborated a correlation table between the codes of the old and the new edition.
For further information, the official address of the World Customs Organization (WCO) is available in English at the website:
Brazil, Argentina, Paraguay and Uruguay adopt, since January 1995, the MERCOSUR Commom Nomenclature (MCN), using the HS as a base. Therefore, the 8 digits which composes the MCN, the first 6 digits are provided by the HS, and the 7th and the 8th digits are allocated by the MERCOSUR.
4 - In which version of the Harmonized System the information provided by CAPTA can be found?
Each module of CAPTA has an independent database, so the versions of the Harmonized System differ among the modules.
For searches of Tariff Preferences andRules of Origin, the data correspond to the HS edition used in each tariff preference agreement, which could be NALADI or HS1992, HS1996, HS2002,HS2007 or HS2012.Thus, in order to find your product in the list of preferences, it will be necessary to correlate the current MERCOSUR Common Nomenclature (NCM) version with the nomenclature in which the agreement was negotiated.
In the Applied Tariff module, all HS codes and descriptions are according to the HS2012 edition.
Searches related to Services follow a different codification method, known as Central Product Classification (CPC), as elucidated in the Services frequently asked section.
5 - Is the entire system information available in Portuguese, English and Spanish?
Several agreements do not have translation into Portuguese, into English or into Spanish,therefore,some information is not available in all languages. Furthermore, in order to expand the access to the provided data, some of the official texts were freely translated.
When a specific information is not accessible in the language requested, it will be presented in the available language. Consequently, it is possible to launch a search in one language and get results in a different one. Moreover, the search by description might not be available in one of the three languages, but be feasible in one of the other two. Thus, if a search by description does not present any results, the operator should redo it, trying either another language or the products numeric code.
In the export mode of the ¿Applied Tariff¿ module all the data is provided in English. So, even if you are browsing CAPTA system in Portuguese or in Spanish, the search by description should be done in English in order toget results, which will also be presented in English. The ¿import¿ mode is available in those three languages.
For ¿Tariff Preference¿ and ¿Rules of Origin¿ modules, the subheading descriptions (first 6 digits of HS) of products under agreements based on HS 1992, HS 1996 and HS 2012 are available in Portuguese. In other way, the subitem description (8th digit od MCN) of products under the GSP, the GSTP, the ACE 38 18-Mercosur, the ALC-Mercosur/Israel, APTF-Mercosur/India and ACE 38-Brazil/Guiana (only for Rules of Origin) are not available in Spanish.
In the ¿Services¿ module, the search for description of services are available in the three languages. However, thr Horizontal and Specific Commitment (Vertical) under the Montevideo Protocol about liberalization of services on Mercosur and under the Mercosur/Chile Protocol on Trade in Services are available in Portuguese and English, and the General Agreement on Trade in Service (GATS), in Spanish and English.
6 - I did a search and I received a message ¿Results not found. If the problems persists, consult the Frequent Asked Questions section¿. What does it mean?
1) Typing Error: verify if the product code/description was typed correctly.
2) The product description may not be available in the language searched. Remake the research using another language or search the product by their code (see also question 5).
In Applied Tariff module, for example ,the search of products in Export are only available in English. In this case, a search in Portuguese will not present results. To learn the languages available on each module, see the respective explanatory chapters.
3) Goods described with other terminology. The description of a product may differ depending on the nomenclature used. For example , searches for the terms " cars " and " vehicles " will present different results , as well as " chicken " and " poultry " . To choose the correct term, the user should be consider the description used in the official nomenclature used in theagreement . One tip is to redo the search using a synonym as the keyword . The product code can also differ between different nomenclatures.
4) The product consulted may not appear in Brazil preferential agreements of trade with the countries searched . For example, the GSTP Ghana grants tariff preference only to imports of herbicides. If in the tariff preference module the user consult the rates of Ghana to any other product, you will not get any results.
7 - Why I can not see the search results?
The CAPTA¿s websiteis better viewedon Internet Explorer v.8,on Mozilla Firefox v.8 and on Google Chrome v.10. In case your web browser is not updated we suggest that you download the latest version of one of those browers.
8 -How do I get more detailed information if the search result is too extensive?
The search tool ¿Specify by¿ allows the user to perform more detailed queries and reduces the results, allowing the refinement of the previous results.
9 - In what file formats can CAPTA data be extracted?
The reportscan be generated in PDF or in EXCEL files.
10 -I generated the file butI have not received it. What could have happened?
1) Blocker/ anti-pop upof WinZip files or
2) Temporary problems of the system.If problems persists, send email to: firstname.lastname@example.org
11 -How often is CAPTA¿s information updated?
CAPTA will be updated each six months.
1 - What is Tariff Preference?
Tariff preferences are percentages of reduction applied in the tariff imports agreed in a Preferential Trade Agreement or on a trade preference system. Therefore, the preference is the result of the difference between the rate applied for third countries (MFN) and the one applied for the beneficiary countries. The import tariff scan even be zeroed, in the case the agreement or preference system establishes a preference of 100%. Or, as an example, if a product¿s import tax is 10% and the established tariff preference is 20%, the import tariff will be reduced in 2% and the final tariff will be 8%.
2 - What is the source of the information about tariff preferences provided by CAPTA?
The sources of the information provided by CAPTA are the preference systems and the trade agreements in force in Brazil. The list of trade agreements in force in Brazilcan be consulted at the Ministry of Development, Industry and Foreign Trade webpage: http://www.mdic.gov.br/sitio/interna/interna.php?area=5&menu=405
3 - Some products codes based on MERCOSUR Common Nomenclature (MCN) do not match the nomenclature associated to the preferences. Why?
The agreements negotiated by Brazil and MERCOSUR are based on different nomenclatures, not using always the MCN. For instance, ALADI¿s (Associação Latino-Americana de Integração) agreements use the NALADI/HS nomenclature, whereas other agreements use the Common Nomenclature of Mercosur (MCN) or the signatory country¿s nomenclature. Furthermore, nomenclatures may differ due to the multiple versions of the HS.
The HS is regularly modified according to the creation or extinction of tariff codes. Consequently, a good may be classified with a different code and description in each edition of the Harmonized System.
In addition, several Agreements were reached or negotiated before the HS creation. The first HS was created in 1988, and it wasrevised in 1992, 1996, 2002, 2007 and 2012.
The agreements with Latin American countries are negotiated based on the NALADI regional nomenclature, having, in their majority, the HS1996 as reference. In order to find your product, basing on their code,in the list of preferences, it will be necessary to correlate the current MERCOSUR Common Nomenclature (MCN) version with the nomenclature in which the agreement was negotiated. A file containing the goods description and their respective Naladi/HS1996 codes can be found at: http://www.desenvolvimento.gov.br/sitio/interna/interna.php?area=5&menu=415&refr=404.
4 - Can one good benefit from more than one tariff preference for the export or import to/from the same country? How do I know which preference to use?
Yes. It is possible that the same operation, to the same country and same product, is subject to more than one trade agreement. All agreements listed in CAPTA are in force and are applicable, regardless of the year of conclusion. Agreements signed with the same country can have different tariff preferences for the same good.Thus, we suggest that you compare the preferences of each agreement in order to decide which one best suits your operation (the higher the preference margin, the lower the import tariff and the cost of the product). Note that, besides the tariff preference, you need to pay close attention to the rules of origin of the agreement, since your product should comply with the requirements to profit from the benefit of preference.
5 - What are the types of trade agreement?
There are two types of trade agreements negotiated by Brazil (bilaterally or within MERCOSUR): agreements of fixed tariff preferences and free trade agreements.
The free trade agreement aims to create a free trade zone, where tariff barriers are eliminated among signatory countries on substantially all trade, meaning that tariffs are reduced to zero. Some examples are: MERCOSUR ¿ Israel and MERCOSUR ¿ Chile (ACE 39).
The Preferential Trade Agreement establishes fixed percentage reductions to import tariffsfor a limited number of goods. This percentage refers to a discount applied to the MFN import tariff aliquot of the product. Some examples of these agreements are the Regional Tariff Preference Agreement n. 04 ¿ APTR 04, the Agreement MERCOSUR ¿ India and the Agreement Brazil ¿ Mexico (ACE 53).
MERCOSUR (ACE 18) is a Free Trade Agreement which adopts a Common External Tariff (CET) and a Common Nomenclature (NCM/HS) and has a common trade policy among its member countries . Therefore, it is an imperfect Customs Union, with exceptions to the applied CET.
6 - Which are the trade agreements Brazil has signed, but are not in force yet? When these agreements will become available in CAPTA?
The agreements which are not yet in force are: Preferential Trade Agreement MERCOSUR/SACU (customs union including South Africa, Namibia, Botswana, Lesotho and Swaziland), Free Trade Agreement MERCOSUR/Egypt, Free Trade Agreement MERCOSUR-Palestine, Agreement Brazil-Saint Christopher and Nevis (ACE 38) and São Paulo Round of GSTP (Global System of Trade Preferences).
These agreements will be available at CAPTA when they come into force in Brazil.
7 - Do Brazilian exporting companies need any specific registration within government authorities to perform operations within ALADI? Regarding the company´s notarization documents, do they need to be approved by the importing country¿s Consulate in Brazil?
Specific registration is not necessary for companies to conduct foreign trade operations within ALADI. In order to verify whether special conditions apply to the operation (ex: tariff rate quotas, special requirements of origin, etc), you should consult any eventual economic complementation agreement that sustain the trade between the countries. It is also necessary to observe the Rules of Origin established in these agreements whenever using the tariff benefits. Concerningconsularization of documents, the existence of such requirement should be consulted with the embassies of the countries you desire to conduct trade with.
8 - What is and where can I check the MERCOSUR Common Nomenclature (NCM)?
The MERCOSUR Common Nomenclature, or MCN, is the nomenclature used by all Mercosur member states in foreign trade operations, in place of the former national classifications. The MCN is based on the Harmonized System (HS) of the World Customs Organization, completely replicating it until the level of tariff subheading (six digits). The MCNuses two additional digits (subitems) to provide morespecification to codes, therefore using eight digits. The MCNcan be consulted on the Brazilian Ministry of Development, Industry and Foreign Tradewebpage: http://www.mdic.gov.br/sitio/interna/interna.php?area=5&menu=3361
9 - Can MCN suffer changes?
Yes. Changes may occur due to decisions by the Harmonized System Committee of the WTO, which reviews the HS every four years or by MERCOSUR´s internal decisions, according to requests from the private or the public sectors. Usually, such adjustmentsare made to provide more specification to items, with the purpose ofsatisfying the interests of a sector,meeting statistics needs, or catching up with technological advances.
10 - Which specific procedures should a Brazilian export company adopt in order to benefit from an applicable tariff preference?
When completing the export registration, the company shall indicate the code of the agreement underlying the tariff benefits. Additionally, the Certificate of Origin should be sent to the importer, since the tariff preference can not be obtained without this document.
11 - Is there any requirement to be full filled for Brazilian products to circulate free of import taxes within MERCOSUR?
Yes. The product should be accompanied by MERCOSUR´s Certificate of Origin. Therefore, it must comply with certain requirements to be considered originating from one of MERCOSUR Parties.
12 - Concerning the historical tariffs (historical of the import tax), where can I find the Common External Tariff (TEC) used in the previous years?
The historical series of the Common External Tariff (TEC), containing the entire MERCOSUR historical tariff, from 1994 to 2012, is available at the Brazilian Ministry of Development, Industry and Foreign Trade webpage: http://www.mdic.gov.br//sitio/interna/interna.php?area=5&menu=1848
13 - I am facing difficulties in classifyinga product into a MCNcode in an import operation. How can I obtain the proper classification of this product?
The Brazilian Federal Revenue, represented in every state of the federation, is in charge of goods classification, so it is the governmental entity to be consultedin order to elucidate any doubts about the issue.
1 - What are Rules of Origin?
Rules of origin are the criteria of qualification elected by countries or blocks in order to determine the origin of goods. There are two categories of rules of origin:
¿ Preferential Rules of Origin ¿ regulations negotiated between the signatory parties of preferential trade agreements, whose main purpose is to ensure that the preferential tariff treatment is limited to products that are extracted, harvested, produced or manufactured in the signatory countries. The main elements of the rules of origin are: origin criteria, dispatch and transport conditions and documentary evidence. If the product to be exported is object of negotiated preferences, it is necessary to obtain the Certificate of Origin to receive the benefit from this treatment. This Certificate is the document that proves whether the goods comply with the origin requirements necessary in each agreement and the established conditions.
¿ Non-preferential Rules of Origin ¿ set of laws, regulations and administrative determinations of general application, used by countries to determine the country of origin of goods, provided that it is not related to contractual trade regimes (trade agreements) or standalones (GSP) which grants preferential tariffs. This category covers all rules of origin used in non-preferential instruments of trade policy, such as in the application of: most favored nation treatment, antidumping duties and countervailing duties, safeguards, origin marking requirements, discriminatory quantitative restrictions or tariff quotas, statistics and government purchases, among others.
2 - The origin of the good is the same as the provenance of the good?
No. The country of provenance of the good is the country from where the good was exported, while the country of origin is the country where the good was manufactured, according to the preferential agreements or to the legislation on non-preferential origin.
3 - Which institutions are responsible for issuing the Certificates of Origin in Brazil?
The Certificate of Origin is the document that certifies the origin of goods, in other words, it is the document that ensures that the production of the good is in conformity with the manufacturing criteria previously established. It is used for several purposes, among which, to grant tariff preferences.
Although the Secretariat of Foreign Trade (SECEX) is the organism responsible for issuing the certificates of origin, it delegates this function to several entities. Under the trade agreements of which Brazil is a party, the list of authorized entities to issue the certificates of origin can be accessed through the following publications:
i) Ordinance (Portaria) SECEX nº 45, dated December 23rd, 2011,
ii) Ordinance (Portaria) SECEX nº 2, dated January 17th, 2012,
iii) Ordinance (Portaria) SECEX nº 11, dated April 4th, 2012, and
iv) Ordinance (Portaria) SECEX nº 15, dated April 17th, 2012.
In relation to the General System of Preferences (GSP), the Certificate of Origin Form A is, as a rule, the required document to receive the preferential treatment. Simultaneously, it proves the origin of the exported good to the foreign customs authorities. The only entity authorized to issue the Form Ain Brazil is ¿Banco do Brasil¿, according to Circular SECEX nº 5/2002, dated February 3rd, 2002, and Portaria SECEX nº 23, dated July 14th, 2011.
4 - What are the criteria to qualify the good as originating?
In order to determine under what circumstances a good shall be qualified as originating, that is, if the good meets the production standards imposed by a specific trade agreement, it is possible to consider three different situations that enable the goods to benefit from the agreed preferences:
a) Wholly obtained goods or produced entirelyin the territory of the signatories countries of one trade agreement,
b) Goods produced exclusively from materials originating in the territory of the signatories countries of the trade agreement and
c) Goods manufactured from materials of third countries, provided that the goods are a result of a sufficient transformation process.
There are three commonly used criteria to determine the degree of sufficiency of a transformation process:
- Criterion of change in Tariff Classification. It shall specify the change in Tariff Classification that the goods must meet at different levels (chapter, heading and subheading) of the Harmonized Commodity Description and Coding System (HS).
- Criterion of national or regional content or added value criteria. It shall indicate the calculation method and the corresponding percentage.
- Criterion of production, manufacture or preparation. It shall specify precisely the operation or the manufacturing process that confers origin to the good.
5 - What is a Specific Requirement of Origin?
The generic nature of the aforementioned criteria can often be insufficient to properly qualify certain goods as originating.
Therefore, it is necessary to establish, along with the criteria of general nature, conditions that allow more demanding or more flexible requirements, according to each case. These conditions are applicable to certain goods in order to address, for each participating country, the specificities of its industries
In general, the specific requirements of origin result from a combination of different general criteria of qualification and are usually registered in special lists.
Additionally, in a general way, it is established by the agreements that the specific criteria shall prevail over the general criteria. However, the specific criteria are not applicable to wholly obtained or entirely produced goods (in other words, goods manufactured without the use of products from third countries).
6 - How do you know if a product is subject to specific rules of origin?
To find out if a product is subject to specific rules of origin, it is necessary to consult the documentation of the preferential agreement from the target market of the exporter/importer, which is available at the Brazilian Ministry of Development, Industry and Foreign Trade website (http://www.mdic.gov.br/sitio/interna/interna.php?area=5&menu=405).
In case of goods subject to non-preferential rules of origin, it is necessary to consult the valid legislation from the importing country. If importing to Brazil, it is necessary to verify the relevant provisions of Law No.12,546/2011.
7 - Is there additional information about rules of origin that I need to know?
Yes. In addition to general and specific rules, the origin regimes of trade agreements or of autonomous preferential systems bring other provisions that must be observed, such as: , transport conditions, verification and control of origin, any sanctions, certificate template and how to fill it correctly . Therefore, it is recommended to read the full text of these regimes
1 - What is Applied Tariff?
The Applied Tariff represents the import tariff effectively applied to an import operation in a country.
For¿export¿operations, the applied tariff will comprehend the import tariff of the selected country, as well as the existing tariff preferences between Brazil and that destination country.
For ¿import¿operations, the applied tariff will be the "External Common Tariff¿ (in Portuguese, ¿TarifaExternaComum" - TEC), which is the import tariff equally applied by Brazil to all its trade partners(MFN- Most Favored Nation), without considering existing tariff preferences.
The import tariffs do not include any domestic taxes in Brazil. In addition to this, is necessary to highlight that the classification of the product and the import tariff calculation are exclusive attribution of the Brazil¿s Customs Authorities. Itis recommended to consult this organism before starting the foreign trade procedures to confirm the value of the importation tax and the procedures to the disembarrassment of the goods. For more details on the internal taxes charged on imports, you can consult the Brazilian Federal Revenue website:
2 - For which countries is the applied tariff data available in CAPTA?
Applied tariffdata is available for the following countries: South Africa, Germany, Austria, Belgium, Botswana, Brazil, Bulgaria, China, Cyprus, Colombia, Croatia, Denmark, Slovakia, Slovenia, Spain, United States, Estonia, Finland, France, Greece, Hungary, India, Ireland, Italy, Lesotho, Latvia, Lithuania, Luxembourg, Malta, Mexico, Namibia, Netherlands, Poland, Portugal, United Kingdom, Czech Republic, Romania, Swazilandand Sweden.
3 - Do members of economic blocs apply the same tariffs?
Yes, all member states apply the same tariff within an economic bloc. Therefore, you will obtain the same search results for all 5 members of SACU (Southern African Customs Union) or for the 28 countries of the European Union. CAPTA does not allow searches by economicblocs, with the exception of the service module.
4 - Regarding the countries not included in the Applied Tariff module, where can I find the tariffs they apply?
To obtain information on the tariffs applied by countries not included in the module, access the icon ¿Other Countries Tariffs¿, where you can find websites that might be useful for consultations about import tariffs applied by many other countries.
5 - In which version of the Harmonized System is the data of the Applied Tariff Module presented?
The data is presented in the 2012 edition of the Harmonized System (SH2012).
6 - In which languages is the Applied Tariff Module available?
For export operations, this module is only available in English. Consequently, even if the search page is in Portuguese or in Spanish, all the results will be yieldedin English. That is also valid for searches byDESCRIPTION, that should be carried out in ENGLISH, otherwise the user will receive the message "missing data".
For import operations, to search the tariffs applied in Brazil, searches and results are available in Portuguese, English and Spanish.
7 - What is the column "Tariff Regime"?
The ¿Tariff Regime¿column identifies the import tariff regimes applicable to a product in a selected country. More than one tariff regime can be applied to the same product. The regimes listed in CAPTA, depending on the selected country, are:
MFN - Most Favored Nation
ALADI - Tariff Preferences Agreement n. 04 (APTR n. 04)
GSP - General System of Preferences
GSTP - Global System of Trade Preferences
MERCOSUR - Fixed Tariff Preferences Agreement Mercosur ¿ India
ACE 59 - Economic Complementation Agreement Noº 59
ACE53/ ACE55 - Economic Complementation Agreement Noº 53 e nº 55
QUOTA ¿Tariff Quota
8 - What does MFN, in the column "Tariff Regime", mean?
MFN refers to Most Favored Nation, a tariff regime that consists in the application of the same import tariff to all trading partners of a country (non-discriminatory treatment). In the case of imports from Brazil, for example, the MFN regime would be Mercosur ¿Common External Tariff¿ (TEC, in Portuguese). In other words, the MFN tariff regime is non-preferential, since it does not include the tariff preferences that have been negotiated in trade agreements or granted in preferential regimes.
9 - What does GSP, in the column "Tariff Regime", mean?
GSP refers to the Generalized System of Preferences, anarrangement whereby selected products originating in developing and less developed countries receive preferential tariff treatment in the markets of the granting countries. The GSP is unilateral and non-reciprocal, which means the countries that concede tariff preferences do not get the same treatment in return. Each granting country establishesits own rules, with general and specific requirements, depending on the product. The following customs territories grant GSP benefits (not necessarily to Brazil): the European Union (28Member States), the United States (including Puerto Rico), the Eurasian Customs Union (Kazakhstan, Russia and Belarus), Switzerland, Japan, Turkey, Canada, Norway, New Zealand, and Australia.
It is important to note thatthe European Union preferential GSP duties are no longer available to Brazil since January/2014. The same applies to the Canadian GSP duties since January/2015.
The United States GSP duties have been expired since July/2013. No country currently benefits of the scheme, although it is expected that preferential GSP duties will shortly be approved by American Congress, possibly with retroactive effects. If that is the case, the United States maypay off the benefits not granted, as if the GSP arrangement were in force between July/2013 and the date of its approval.
10 - What does GSTP, in the column "Tariff Regime", mean?
The Global System of Trade Preferences is an agreement between developing countries that grant each othertariff preferenceson pre-determined products. The exchange of trade concessions among GSTP members aims at promoting and increasing trading ties between developing countries of Africa, Asia and Latin America. 43 countries currentlyplay a part in the agreement.
In 1991, the accession of MERCOSUR to GSTP as a bloc was approved, with only one concession list for the four member countries(CMC Decision nº 52/00, from 12/14/2000, approved Mercosur Offer in English and on HS-1996). The last negotiation under the GSTP scheme, the São Paulo Round, took place in 2010 and is currently in the process of ratification by its member states, which means the preferential tariffs negotiated are not in force as yet.
For more information, consult MDIC website:
11 - What does tariff *Quota mean?
*Quota is a tariff regime that restricts the tariff preference to a limited amount of a particular good. In other words,a lower tariff rate is applicable toimportswithin the limits of the pre-established quota, whereas a higher tariff is charged to imported goods that exceed the amount of the quota. In CAPTA, when the results present a line for *Quota, it means that until a determined amount, that good benefits from a more accessible tariff than the general one,which is presented in another line as ¿MFN¿. Thus, the MFN tariff(without preferences)applies for goods that exceed the limits of the quota.
12 - What should I do if aproduct containsmore than one tariff regime?
When a product is included in more than one tariff regime, the operator can select the most convenient one. As a general rule, the lowest tariff is the best deal for the operator,since it reduces costs. However, the operation should be in compliancewith established rules of origin and documentation requirements in order to profit from tariff preferences, or else it will occur under the MFN regime. For further information about requirements and rules of origin, access the module Rules of Origin on CAPTA or clear up your doubt through "Contact CAPTA".
13 - In the observations of tariffs for import operations,what do the abbreviations ¿BK¿ and ¿BIT¿ mean?
In the Common External Tariff, the term ¿BK¿ refers to products classified by MERCOSUR as ¿Capital Goods¿, whereas the term ¿BIT¿ is related to ¿Information technology and Telecommunication Goods¿. Both abbreviations designateNCM codes eligible to the ¿ex-tarifário¿tariff reduction regime.
The ¿ex-tarifário¿ regime consists ofa temporary reduction on the import tariffson Capital and Information technology and Telecommunication Goods, if there is no domestic production of equivalent product. This regime is regulated by CAMEX Resolution n. 66, from August 14th 2014.
The list of ¿ex-tarifários¿ of BK and BIT in force is available at
14 - In the observations of the results for import searches, what do the symbols # and § mean?
The symbol ¿#¿ implies the product takes part in the Common External Tariff List of Exceptions.
The symbol ¿§¿ indicatesthe good is included in the List of Exceptions for Information technology and Telecommunication Goods.
For moreinformationaccess the Ministry of Development, Industry and Foreign Affairs website:
1 - What does CPC mean?
The Provisional Central Product Classification (CPC) is used for services, the same way the Harmonized System is used for the classification of goods.
The full CPC can be accessed at
2 - What are the commitment´s sources of the Services module?
- Commitments under the WTO (GATS) for its member countries: http://www.wto.org/english/tratop_e/serv_e/serv_commitments_e.htm.
- Commitments in Mercosur (Trade in Services Protocol of Montevideo about Mercosur), among its member countries (Argentina, Brazil, Paraguay, Uruguay and Venezuela).
- Commitments between Mercosur and Chile (Economic Complementation Agreement No. 35 - ACE 35):
3 - What do the terms "horizontal commitments" and "vertical specific commitments" mean?
The list of commitments is divided into two parts.The first comprises the horizontal commitments and the second one clarifies the specific commitments by sectors or subsectors, also known as vertical commitments.
The horizontal commitments are assignments applicable to all sectors on the list seeking to avoid repetitions of the same note for each sector. These can be a limitation or a positive obligation or can even refer to certain modes of supply. However, the sectors or subsectors commitments are related to a particular industry specific commitments and are listed according to the sector classification of the WTO (12 major sectors), it should also take into consideration the notes made in the horizontal commitments section.
The lists follow a uniform format to facilitate comparative analysis between WTO Members. There is no minimum content established by sector or level of liberalization. There is also the possibility of commitments withdrawal or its modifications, which occurs with a minimum term of three years and with due compensation. There is also the possibility of including new commitments at any moment.
4 - What do the modes of supply ofservices(1, 2, 3 and 4) mean?
Mode 1: Cross-Border Trade
The provision of such services is carried out from the territory ofone country into the territoryof any other country. For example, such supplies may include the telecommunication sectors, tele-medical advice, distance education, or engineering projects.
Mode 2: Consumption Abroad
The provision of such services is performed within the territory of one country to consumers in any other country. An example is when nationals have moved abroad as tourists to consume the respective services.
Mode 3: Commercial Presence
The provision ofsuch servicesis performed with in the territory of a country through commercial presence in that same territory. In this mode, include for example,bank subsidiaries or representative offices of a construction company.
Mode 4: Movement of Natural Persons
The provision of such services is made by the presence of individuals from one country in another country.As an illustration, doctors and consultants may be mentioned, among others.
5 - What do the expressions ¿none¿ and ¿unbound¿, described in the lists ofcommitments, mean?
The list of commitments of each Member is relatively more complex than the product list of the General Agreement on Tariffs and Trade (GATT) document. While this is related to the goods and its corresponding rate, the lists of services contain commitments on market access and national treatment for the four modes of supplies. The assignments may vary within a spectrum whose extremes are the commitments without limitations (¿none¿) and the total exclusion of that sector or subsector of obligation ("unbound"). There is also a third category which refers to technical incompatibility between a service type and a delivery mode. For example, the physical construction of engineering cannot be classified in the cross border mode. Therefore, we use unbound due to technical incompatibility or simply "unbound", with a footnote explaining it.