ARTICLE · 04 NOVEMBER 2015

Provisional Measure Changes PIS/Pasep And COFINS Rates On Imports

Rödl & Partner

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Only service imports remain with the previously defined rates – all operations with product imports now have increased rates.

BrazilTax

Tiago Tomasczeski

Philipp Klose-Morero

Levied at 1,65% and 7,6% rates respectively for many years, contributions PIS/Pasep and COFINS on imports will undergo a significant increase from May 1, 2015 on-wards, according to the terms of Provisional Measure 668/2015.

Only service imports remain with the previously defined rates – all operations with product imports now have increased rates. General product imports had its PIS/Pasep rate increased to 2,1% and COFINS rate increased to 9,65%.

Specific products that were already subject to special PIS/Pasep and COFINS rates were also adjusted, according to the table below:

Finally, that Provisional Measure also forbids taxpayers from recording credits from the additional COFINS Imports 1% levied on products listed in Law 12.546/2011.

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