Incentives for Special Areas in Western Amazonia and ZPEs

Comparison of tax incentives for Special Areas in Western Amazonia and the Export Processing Zone (ZPE).

Publicado em 15/08/2016 14h48 Atualizado em 05/05/2026 10h16

*Source: COGEA/Suframa - Reproduction permitted provided the source is cited.*
OPERATIONS	ZFM	AMOC	ALC	ZPE
IMPOSTO DE IMPORTAÇÃO (II)
IMPORTATION (merchandise, input or fixed asset)	Exemption for domestic consumption, industrial processing, and storage for re-export. ; Tax reduction of up to 88% on manufacturing destined for domestic sale.	Exemption for domestic consumption, restricted to the list of products established by Interministerial Decree MF/MPOG nº 300/1996 .	Exemption applies when intended for domestic consumption, service operations, and application in specific industrial processes, varying among the different ALCS (Local Tax Authorities). .	Exemption for industrialization if intended for export. .
EXPORT TAX (IE)
EXPORT (manufactured product)	Exemption. .	Standard pickup.	Standard pickup.	Standard pickup.
TAX ON INDUSTRIALIZED PRODUCTS (IPI)
IMPORTATION (merchandise, input or fixed asset)	Exemption for domestic consumption, industrial processing, and storage for re-export. .	Exemption for domestic consumption restricted to the list of products established by Interministerial Decree MF/MPOG nº 300/1996 .	Exemption applies when intended for domestic consumption, service operations, and application in specific industrial processes, varying among the different ALCS (Local Tax Authorities). .	Exemption for industrialization. .
DOMESTIC PURCHASE (merchandise, input or fixed asset)	Exemption. . Maintenance of the sender's credits, relating to the inputs and equipment used in the industrialization of imported products. .	Exemption for products originating from the Manaus Free Trade Zone, or its distribution centers, for consumption or for industrial processing using regional raw materials. .	Exemption applies when intended for domestic consumption, service operations, and application in specific industrial processes, varying among the different ALCS (Local Tax Authorities). .	Exemption for industrialization. .
EXPORT (manufactured product)	Immune .	Immune .	Immune .	Immune .
NATIONAL SALE (manufactured product)	Exemption for manufactured products, except for packaging or repackaging, provided that the PPB (Basic Production Process) is followed. .	Exemption for products made with regional agricultural and extractive raw materials. .	Exemption for products intended for domestic consumption or sale anywhere in the national territory, provided that there is a preponderance of raw materials of regional origin (Green Free Trade Zone Regime). .	Standard collection (domestic sales operation restricted to 20% of production revenue)..
SOCIAL INTEGRATION AND PUBLIC SERVANT ASSET FORMATION PROGRAMS (PIS/PASEP)
IMPORTATION (merchandise, input or fixed asset)	Exemption for domestic consumption, industrial processing, and storage for re-export. .	Standard pickup.	Standard pickup.	Application of a 0% tax rate. .
DOMESTIC PURCHASE (merchandise, input or fixed asset)	Application of a 0% tax rate. .	Standard pickup.	A 0% tax rate applies to goods intended for consumption and industrial processing, unless the recipient companies are wholesalers or retailers under the non-cumulative tax regime .	Application of a 0% tax rate. .
EXPORT (any product)	No incidence..	No incidence. .	No incidence .	No incidence .
NATIONAL SALE (manufactured product)	Reduction of the tax rate to 0.65% on sales from an industrial company to a company located in or outside the Manaus Free Trade Zone, provided that the company is under the non-cumulative tax regime. Reduction of the tax rate to 1.30% on the sale of an industrial company to a company located outside the Manaus Free Trade Zone (ZFM) with specific tax regime conditions. Presumed credit through the application of a rate of 1% or 1.65%, depending on the income tax calculation regime of the company receiving the product. .	Standard pickup.	Reduction of the tax rate to 0.65% on sales from industrial and commercial companies to companies located in the Manaus Free Trade Zone (ZFM), in Free Trade Areas (ALCs), or outside of them, provided that the company is under the non-cumulative tax regime. ; Reduction of the tax rate to 1.30% on the sale of an industrial or commercial company to a company located outside the Manaus Free Trade Zone or Free Trade Areas with specific tax regime conditions. ; Presumed credit for industrial companies, through the application of a rate of 1% or 1.65%, depending on the income tax calculation regime of the recipient company, or 0.65% for commercial companies. .	Standard collection (domestic sales operation restricted to 20% of production revenue). .
SOCIAL CONTRIBUTION FOR THE FINANCING OF SOCIAL SECURITY (COFINS)
IMPORTATION (merchandise, input or fixed asset)	Exemption for domestic consumption, industrial processing, and storage for re-export. .	Standard pickup.	Standard pickup.	Application of a 0% tax rate. .
DOMESTIC PURCHASE (merchandise, input or fixed asset)	Application of a 0% tax rate .	Standard pickup.	A 0% tax rate applies to goods intended for consumption and industrial processing, unless the recipient companies are wholesalers or retailers under the non-cumulative tax regime. .	Application of a 0% tax rate. .
EXPORT (manufactured product)	No incidence .	No incidence .	No incidence .	No incidence .
NATIONAL SALE (manufactured product)	Reduction of the tax rate to 3% on sales from an industrial company to a company located in or outside the Manaus Free Trade Zone, provided that the company is under the non-cumulative tax regime. ; Reduction of the tax rate to 6% on the sale of an industrial company to a company located outside the Manaus Free Trade Zone with specific tax regime conditions. ; Presumed credit for industrial companies, through the application of a rate of 4.6% or 7.6%, depending on the income tax calculation regime of the company receiving the product. .	Standard pickup.	Reduction of the tax rate to 3% on sales from industrial and commercial companies to companies located in the Manaus Free Trade Zone (ZFM), in Free Trade Areas (ALCs), or outside of them, provided that the company is under the non-cumulative tax regime. ; Reduction of the tax rate to 6% on the sale of an industrial and commercial company to a company located outside the Manaus Free Trade Zone or the Free Trade Areas, with specific tax regime conditions. ; Presumed credit for industrial companies, through the application of a rate of 4.6% or 7.6%, depending on the income tax calculation regime of the recipient company, or 3% for commercial companies. .	Standard collection (domestic sales operation restricted to 20% of production revenue). .
TAX ON THE CIRCULATION OF GOODS AND SERVICES (ICMS)
IMPORTATION (merchandise, input or fixed asset)	Tax incentives, subject to specific conditions, granted by AM State Law nº 2.826/2003 .	Variable depending on the state legislation of each AMOC state.	Variable according to the state legislation of each state with ALC.	Exemption authorization for some states.
DOMESTIC PURCHASE (merchandise, input or fixed asset)	Exemption from import duties for commercialization or industrialization. ; Maintenance of the sender's credits, relating to inputs used in the industrialization of domestically produced goods. ; Presumed credit to establishments receiving inpatient care. .	Standard pickup.	Exemption from import duties for commercialization or industrialization. ; Presumed credit to establishments receiving inpatient care. .	Exemption authorization: for intrastate transactions (internal shipments destined for the ZPE) with maintenance of the tax credit; and for transportation services involving the establishment located in the ZPE to the embarkation/disembarkation area from abroad. .
EXPORT (manufactured product)	Immune ; Maintaining credit for inputs used in industrialization. .	Immune ; Maintaining credit for inputs used in industrialization. .	Immune ; Maintaining credit for inputs used in industrialization. .	Immune ; Maintaining credit for inputs used in industrialization. .
NATIONAL SALE (manufactured product)	Various types of incentives granted by AM State Law No. 2,826/2003 .	Variable depending on the state legislation of each AMOC state.	Variable according to the state legislation of each state with ALC.	Standard collection (domestic sales operation restricted to 20% of production revenue). .
ADDITIONAL FREIGHT FOR THE RENEWAL OF THE MERCHANT MARINE (AFRMM)
IMPORTATION (merchandise, input or fixed asset)	Standard pickup.	Exemption for goods intended for consumption or industrialization. .	Standard pickup.	Exemption for industrialization if intended for export. .