Free Trade Areas (ALC's)
Free Trade Areas (ALCs) were created to promote the development of international border cities located in Western Amazonia and in Macapá and Santana, with the aim of integrating them with the rest of the country, offering tax benefits similar to those of the Manaus Free Trade Zone in the commercial aspect, such as incentives for the Tax on Industrialized Products (IPI) and the Tax on the Circulation of Goods and Services (ICMS). The main objectives of the ALCs are to improve the monitoring of the entry and exit of goods, to strengthen the commercial sector, to open new businesses and to generate jobs.
In the Free Trade Areas, good business opportunities arise from investments in local raw materials, utilizing tax incentives similar to those of the Manaus Free Trade Zone, or even from establishing wholesale businesses selling imported products to meet the needs of local and surrounding populations.
Currently, the Free Trade Areas included within the perimeter of the Manaus Free Trade Zone model are the following: Boa Vista and Bonfim, in the State of Roraima; Guajará-Mirim, in the State of Rondônia; Brasiléia, extending to Epitaciolândia, and Cruzeiro do Sul, in the State of Acre; Tabatinga, in the State of Amazonas; and Macapá and Santana, in the State of Amapá.
Tabatinga Free Trade Area (AM)
The Tabatinga Free Trade Area (ALC), on the border with the city of Leticia (Colombia), was created by Law No. 7,965, of December 22, 1989, and implemented in 1990. It has a demarcated area of 20 square kilometers within the city's perimeter, which also includes the surface area of the adjacent rivers near their ports.
Macapá/Santana Free Trade Area (AP)
Created by Law No. 8,387 of December 30, 1991, and regulated by Decree No. 517 of May 8, 1992, the Macapá and Santana Free Trade Area (ALC) was officially implemented in March 1993. The cities of Macapá and Santana are not located in Western Amazonia; however, the ALC is situated in a border region with French Guiana, one of the factors that led to its creation, with activities focused on national and foreign imports.
Guajará-Mirim Free Trade Area (RO)
The Guajará-Mirim Free Trade Area (ALC) was created by Law No. 8,210, of July 19, 1991, and regulated by Decree No. 843, of June 21, 1993, which established the limits of the ALC within the municipality. Guajará-Mirim borders the city of Guayaramirim (Bolivia) and has an area of approximately 24,856 square kilometers, being the second largest municipality in Rondônia, second only in size to the capital, Porto Velho.
Free Trade Area of Boa Vista-Pacaraima and Bonfim (RR)
Created by Law No. 8,256 of November 25, 1991, amended by Law No. 15,273/2025 and implemented from 2008 onwards, the Free Trade Areas of Boa Vista-Pacaraima and Bonfim, in the State of Roraima, were established with the purpose of promoting the development of the border regions of the far north of that State and increasing bilateral relations with neighboring countries, especially Venezuela and Guyana, following the policy of Latin American integration.
Free Trade Area of Brasiléia, Epitaciolândia and Cruzeiro do Sul (AC)
The Free Trade Areas (ALCs) of Brasiléia, extending to Epitaciolândia and Cruzeiro do Sul, in the State of Acre, were created by Law No. 8,857/1994, of March 8, 1994, as free trade zones for import and export under a special tax regime. The regulation of the Law occurred with Decree No. 1,357, of December 30, 1994, which established the limits of the two ALCs, each with a demarcated area of 20 square kilometers.