Supplemental Freight Charge for Renewal of the Merchant Marine - that is, a contribution to support the development of the merchant navy and the Brazilian shipbuilding and ship-repair industry. It is due when entering the unloading port and is calculated based on the international sea freight rate. Taxation varies from 10% to 40%, with a period of 10 days for collection, after the vessel enters the unloading port.
It is the acronym in Portuguese for Tax Code of Operations and Services, for the entry and exit of goods, intercity and interstate. It is a numerical code that identifies the merchandise movement type or the provision of transport services.
Taxpayer Identification Card. Individualized card (ID) issued by the Treasury Department with the CNPJ registration number for all legal entities and CPF for all individuals.
National Registration of Legal Entities, by the Brazilian Internal Revenue Service. Identifies each legal entity existing in the country. No legal entity can operate without its CNPJ registration number.
It is a Federal tax applied to the gross revenue and/or to the income earned by companies.
Set of rules, which aims to enforce the legal and regulatory precepts, as well as rules and guidelines, determined for the business and operation of the institution or company.
National Finance Policy Council. It gathers all the Treasury Secretaries of the Federated Units, the Ministers of Finance and Planning and other federal economic authorities.
Registration of Individuals of the Treasury Department is a taxpayer identification number (for individuals).
The Tax Status Code was established with the purpose of identifying the tax status by the ICMS of the goods in the operation performed. It consists of two digits.
It is a special customs regime to encourage Brazilian exports by reducing taxes on the input that will be used in the manufacture of products, with the commitment that they are destined for export. Over time, the legislation has been improved, and the current model of integrated Drawback now allows reduction of taxes on the acquisition of inputs in the domestic market. Drawback fosters exports, as in addition to tax relief benefits, this regime can reduce the cost of producing a certain product, consequently increasing competitiveness in the foreign market, and expanding international business.
With specifications determined by the Foreign Trade Office and developed by SERPRO, the Drawback Web system aims to control the concession and fulfillment of the commitments undertaken at the opening of the concession acts. Drawback Web is integrated with SISCOMEX and, therefore, the Import License (LI), Import Declaration (DI) and Export Registration (RE), whenever they are related to a concession act, migrate to Drawback Web.
It is the acronym in Portuguese used to represent the tax obligation "Tax and Accounting Return" imposed on legal entities throughout the Brazilian territory.
It is the acronym used to represent “Digital Tax Bookkeeping”, which is a digital file composed of several bookkeeping records of tax documents and other information of interest to the tax authorities. It is also composed of records containing the calculation of taxes related to the operations and services performed by taxpayers that should be generated for the EFD. The EFD aims to facilitate the work of the Internal Revenue Service to better organize and streamline to the information related to the collection of taxes, especially ICMS and IPI. Digital Tax Bookkeeping is one of the parts of the tripod that make up SPED - the other two are Digital Accounting Bookkeeping (ECD) and Electronic Invoice (NF-e).
It is an Ancillary Obligation imposed to all establishments that have an industrialization process with some input of imported origin.
Government Severance Indemnity Fund for Employees. It consists of compulsory contributions from the employer on payroll, deposited at Caixa Econômica Federal in a specific employee account. Withdrawing funds from the account is allowed in certain situations, such as termination without cause.
Special Fund for Development and Improvement of Auditing Activities. Part of the fines imposed on taxpayers for tax irregularities related to taxes administered by the Brazilian Internal Revenue Service are directed to this fund. Its resources are mainly used for strengthening the collection/inspection structure of the IRS, including the payment of Additional Variable Remuneration to the Tax and Technical Auditors of the National Treasury, as a stimulus.
It is the acronym for "Tax on Operations relating to the Circulation of Goods and Provision of Interstate and Intercity Transportation and Communication Services". A Brazilian tax imposed at the State level and only the State government and the Federal District can institute or change it.
Incentive Program for Technological Innovation and Strengthening of the Automotive Vehicle Production Chain (Inovar-Auto) is the automotive regime of the Brazilian Government focused on creating competitive conditions and encourage companies to manufacture more cost-effective and safer cars, invest in the supply chain and in engineering, basic industrial technology, research and development, and supplier training.
Tax on Credit, Exchange, and Insurance Operations, or Related to Securities, also called Tax on Financial Operations. It is a tax that is part of the Federal Government revenue and is imposed on financial and insurance operations. Its percentage varies according to the type of operation, according to the monetary policy adopted by the Executive Branch through the Central Bank.
Modern system specialized in Monthly Management of Direct Taxes and ECF generation.
Tax collection system only on the value added or aggregated to the previous price of the product. See Non-Cumulative Tax.
It is the acronym in Portuguese for Actual Profit Calculation Book. It is the tax book created by the legislation to adapt the company's accounting results to its fiscal or tax version. Since 01/01/2014, Lalur has been presented exclusively in a digital format, integrated with ECF - Tax and Accounting Return, as specified in Normative Ruling RFB 1,422/2013.
NBS is the national classifier for the identification of services and intangibles as Products and enables proper preparation, inspection, and assessment of public policies in an integrated manner. In order to make the sector more competitive, it promotes the standardization of actions aimed at fostering entrepreneurship, taxation, public purchases, foreign trade, among other areas.
Registration of the Acquisition of Services, Intangibles and Other Operations that Produce Equity Variation.
Special Customs Regime of Industrial Warehouse under automated control (RECOF) is what allows a company to import goods, with or without currency hedging and with suspension of payment of taxes, under automated customs control, that after being subjected to industrialization operations, are exported.
In order to reinstate amounts related to residual tax costs existing in the production chains, the federal government issued Provisional Measure No. 540 of August 2011, creating Reintegra, duly regulated on 12/1/2011 by Decree No. 7,633/2011. Thus, the legal entity that produces and exports manufactured goods in the country, will be able to calculate the amounts for the purpose of partially or fully refunding the existing tax residue in its production chain.
Special Customs Regime for Exports and Imports of Goods for Research and Mining Activities in Oil and Natural Gas Deposits - Allows exports with a supposed exit from the customs territory and subsequent application of the temporary admission regime, as well as for parts and items, in addition to imports under the drawback regime.
Simplified tax regime applicable to micro and small businesses, also known as Simples Nacional or Super Simples, established by Complementary Law 123/2006.
It is a computerized system, developed to improve actions to encourage, prepare, monitor, and measure public policies related to services and intangibles, as well as to guide business strategies for foreign trade of services and intangibles.
SPED, which is an acronym used to represent the “Public Digital Bookkeeping System”, started with three major projects: • EFD - DIGITAL TAX BOOKKEEPING • ECD - DIGITAL ACCOUNTING BOOKKEEPING • NF-E - ELECTRONIC INVOICE. At companies, it simplifies and facilitates the delivery of the necessary documentation to Tax Authorities because it uses a digital medium that is currently easily accessible to everyone and, in addition, eliminates the need to maintain these documents on paper and, for the government, facilitates inspection and reduces the bureaucracy for delivery of those documents.
Modern System specialized in Transfer Pricing, which aims at monthly, quarterly, or annual management of inter-company operations, strictly complying with the Brazilian transfer pricing legislation.
Transfer Pricing or Transfer Price is the general name given to the methods for calculating the prices of goods, merchandise or services imported or exported between companies considered to be bound by Article 23 of Law 9,430/1996, which is the Brazilian Transfer Pricing Law that also provides for the application of its rules to business involving countries that do not tax income or do so at a rate lower than 20% according to article 24 of Law 9,430/1996, transfers to tax havens and even interest not resulting from contracts registered in the Central Bank of Brazil according to article 22 of Law 9,430/1996.
A modern system to download and monitor International operations through the information registered in SISCOMEX / NOVOEX, in a fast, convenient, and straightforward way.
It is a comprehensive system for managing the acquisitions and sales of services, intangibles and other operations that produce equity variation, integrated with the Government's control system - SISCOSERV. Through the definition of rules and classification of international services, it allows the company to control these operations in a convenient and agile manner, ensuring compliance with laws and avoiding the risks of penalties related to Siscoserv.
Regime that allows importing goods that must remain in the Country for an established period, with suspension of taxes, then returning abroad, without undergoing modifications that provide them new features. This tax suspension regime focuses on favoring the import of goods to serve national economic, scientific, technical, social, cultural interests, among others.
Congregation of countries whose purpose is establishing a common Latin American market, comprising Argentina, Bolivia, Brazil, Chile, Colombia, Cuba, Ecuador, Mexico, Paraguay, Peru, Uruguay, and Venezuela.
Percentage that will be applied on the calculation basis to determine the amount of a certain tax.
BECOMEX provides the corporate market with a comprehensive line of consulting services and systems specialized in digital auditing, reconciliation and management of tax and customs information. Our services and systems seek to guarantee quality and reconciliation for the information that will be sent to the Government in files such as SPED's, XML NF-e, Sintegra, ECD, ECF, SISCOMEX, SISCOSERV, among others.
Figure over which the rate is applied to determine the due tax amount.
Capital goods or production goods are the equipment and facilities, the necessary goods or services for the production of other goods or services. Capital goods are not directly incorporated into the end product. Individuals, organizations, and governments use capital goods in the production of other goods or merchandise.
Consumer goods are the goods used by individuals or families. The quantity of consumer goods that are sold in each country reflects the population's standard of living and also enables assessing the tastes and characteristics of each society. Consumer goods are those that focus on satisfying the consumption needs of an individual.
This block is used to inform the physical inventory count of the establishment, in the cases and terms established in the relevant legislation. Inventory count totals must be reported to SPED via Block H, considering the same frequency and hypothesis as the bookkeeping of the Paper Inventory Count Registration Book. As a general rule, bookkeeping of the Inventory Count Registration Book must be carried out within 60 days, counted from the balance sheet date or, in the event of a company that does not keep Accounting Records, counted on the last day of the calendar year. In short, companies must transmit their inventory counts in Block H according to the following frequency: Monthly: mandatory for companies with CNAE-Fiscal (Economic Activity National Classification) 4681-8/01 and 4681-8/02; optional for companies that spontaneously want to present their inventory levels (transmission of the inventory count at the end of each month); Quarterly: mandatory for companies taxed according to Quarterly Actual Profit (transmission of the inventory levels in the months of May, August, November and February); Annually: mandatory for all other companies not previously mentioned (transmission of the inventory levels in the month of February); Other terms: upon specific legal requirement or determination of tax authorities.
It is a new obligation imposed on industrial establishments, similar entities, and wholesalers under the terms of the Tax on Industrialized Products (RIPI). Control by Tax Authorities of inventory and production, in a quantitative way, as these records do not include information on values. Its frequency is monthly. With this new tax obligation, it will not be possible to issue the invoice with an amount lower than the sales price, as well as altering inventory data. One positive aspect is that proper inventory control will collaborate to increased productivity as well as providing quickly and safely an overview of all company processes, reducing potential costs and waste of materials.
Entity part of the Brazilian President’s Government Council focused on creating, adopting, implementing, and coordinating policies and activities related to foreign trade in goods and services, including tourism.
They are the analysis method created by the Federal Revenue Office - SRF through customs clearance, that is, once the Import Declaration (DI) has been registered and the customs clearance procedure has started, the DI is submitted to a tax analysis and selected for one of the inspection channels. This selection procedure is called parameterization. GREEN: The import selected for the green channel is cleared automatically without any verification, and the importer must come to the Customs Office only to withdraw the Import Voucher (exempt from documentary examination, merchandise verification, and delivery of the customs clearance instruction documents). YELLOW: The yellow channel means verification of the DI instruction documents and the information contained in the declaration (if no irregularity is found, after customs clearance is completed, verification of the goods is waived). RED: When selected to go through the red channel, in addition to documentary verification, there is a physical inspection of the goods (the goods will only be cleared after documentary examination, preliminary examination of the customs value, and verification of the goods). GRAY: If the DI is selected for the gray channel, the process includes documentary examination, physical verification of the merchandise and the application of a special customs control procedure to verify evidence of fraud, including with regard to the declared price of the imported merchandise, which begins with the registration of the import declaration (DI) in the Online Customs Authority System (Siscomex).
It identifies the goods that can be subjected to TS regimes and the anticipation of tax collection, related to ensuing operations. Basis: Agreement ICMS 92/2015.
Act of assigning an identification code to goods so that due taxation is applied.
The following Contributions are referred to as Parafiscal: FGTS, Economic Contributions, Fees and Charges.
It is the individual or entity responsible for a tax obligation. Every individual or entity who pays taxes (generic sense) to Federal, State, City and/or Federal District Tax Authorities. The National Tax Code, in its Art. 121, sole paragraph, I, describes as a taxpayer the “taxable entity or individual for the primary obligation… when having a personal and direct relationship with the situation that constitutes the respective generating event”.
It is another federal tax on corporate net profits.
It is the body responsible for operationalizing the policies of the Foreign Trade Department (Secex). Decex manages the Online Customs Authority System (Siscomex) and its function is to simplify the Brazilian foreign trade operations and promote exports.
It is an electronic document required when importing goods, and its processing occurs through the Online Customs Authority System - Siscomex – Import. The DI consolidates foreign exchange, tax, fiscal, commercial, and statistical information on the operation.
Exemption authorizes the replenishment of inputs of imported origin and those acquired in the Brazilian market, if used in the industrialization of the end product already exported. Suspension of all taxes imposed (either on imports or on the acquisition made in the Brazilian market) on the inputs that will be used in the manufacture of the product that will be destined for export.
Set of legal systems focused on decreasing the payment of taxes. It should not be confused with tax evasion, since avoidance is the exclusive use of lawful tools, permitted by law. Example: choice between Actual or Presumed Profit.
All expenses that companies incur, compulsory or not, for the benefit of their employees and family members, directly and/or indirectly, including those destined to the financing of social security under the responsibility of Public Authorities and other social contributions. Example: FGTS on payroll.
Special customs regime that allows importing foreign goods for storage in a public customs area, with suspension of tax payment.
Becomex works to identify and support the use of this benefit by companies established in Brazil.
The Ex-Tariff regime consists of a temporary reduction of the Import Tax rate on Capital Goods (BK) and IT and Telecommunication (BIT) goods, as described in the Mercosur Common External Tariff (TEC), when there is no national production equivalent. That is, it represents a reduction in the investment costs. The importance of this regime consists of three key points: it enables increasing investments in capital goods and IT and telecommunications goods that do not have equivalent production in Brazil; it allows for strengthening innovation by companies from different segments in the economy with the incorporation of new technologies and produces a multiplier effect on employment and income for different segments of the national economy.
Sale of domestic products to companies headquartered abroad or to a foreign government entity or international body, without their departure from Brazilian territory, against payment in a widely convertible foreign currency. This commercial operation produces all the tax and currency exchange effects of an export.
Special customs regime that allows sending national or nationalized merchandise abroad, with suspension of the export tax, subject to re-importing it within a specific period, in the same state where it was exported.
It is a tax or tariff that affects all intermediate stages of the production and/or sales processes of a specific good, including the tax/tariff previously paid, from the origin to the end consumer, influencing the composition of its cost and, consequently, on establishing its sales price.
It is a Federal tax on the import of foreign products that takes place at their entry in national territory. Its taxpayer is the importer or whoever is established by relevant legislation, the seller of seized or abandoned products. The Executive Branch may, under the conditions and within the limits established by law, modify the rates or the bases for calculating the tax, in order to adjust it to the country's foreign trade and exchange rate policy objectives. See Arts. 19 to 22 of the National Tax Code.
It is a tariff (tax, fee, Improvement and Parafiscal Contributions, fiscal charges/tariffs, etc.) that, to be paid and/or collected to Tax Authorities, depends on the will or measures (filling out declaration, form, voucher (DARF), payment slip etc.) by the Taxpayer or the person responsible for payment, such as IPI, ICMS, ISS, IPTU, ITR, IR, INSS, FGTS etc.
In general, it is a tax paid directly to the government, collected without intermediation to consumers or a firm. Direct taxation is generally declarative, which is established either by the individual or by third parties on their behalf in the event of tax withholding.
Same as Cumulative Tax.
It is a tax not listed in the invoice, whose value, included in the final price of the product, is passed on to the consumer. Example: direct tax paid on the phone or electricity bill, becomes an indirect tax when it affects the final price of the product.
It is a tax/tariff that, in the ensuing stage of the production and/or sales processes, is not added to the same tax/tariff paid/collected in the previous stage. Examples: IPI and ICMS.
It is a tax where the rate increases as the amounts on which it is charged are higher. An example of this is the Income Tax Table - Individuals, whose rate varies from 15 to 27.5%, depending on income.
It is one where the rate is constant (equal / uniform / fixed) and its result only increases as the value on which it is imposed increases. It is an unchanged tax rate, regardless of the taxable amount or the tax base.
It is a tax where the rate decreases as the amounts on which it is charged are higher.
It is a tax that only applies to specific products. In the current tax system, taxes on alcoholic beverages, tobacco, perfumes/cosmetics, and cars (automobiles), among others, are selective, as they have different rates. Actually, in the current Brazilian tax system, tax selectivity has basically become a rule, rather than an exception.
According to the National Tax Code, “tax is the charge whose obligation is generated by a situation that is independent of any specific state activity, relative to the taxpayer”. In other words, it is a compulsory fee paid by individuals and legal entities to meet part of the needs of the Tax Authorities (federal, state or city), in order to ensure government operations, social assistance to the population, and investments in essential works.
Direct or indirect reduction or elimination of the corresponding tax burden, resulting from a specific law or rule.
They are used to define, within the framework of an international procurement contract, the exporter and importer's reciprocal rights and obligations, establishing a standard set of definitions and determining neutral rules and practices, such as: where the exporter must deliver the goods, who pays the freight, who is responsible for contracting the insurance.
In order to provide the market with the necessary means to ensure INOVAR-AUTO compliance by Car Manufacturers and their Suppliers, the Inovar-Auto Consortium has developed a methodology that includes products and services for integrating the production chain with the monitoring and traceability system developed by the Government Federal.
It is a federal tax imposed on manufacturers on the total sales of their products and on the legal entities responsible for importing products in general. Its rate is variable.
It is a city tax collected annually (usually in monthly installments) by property owners (houses, apartments, etc.) and urban land. Its rate and calculation methodology vary from one city to another.
It is a state tax paid annually by the owner of each and every motor vehicle required for registration. Of the total collected, 50% belongs to the State and 50% to the City where the registration took place.
It is a federal tax. Individuals pay it on their income, on capital gains (such as real estate profit) and on income from financial investments.
It is a federal tax. It is paid by non-exempt legal entities on their Actual Profit, after the additions and exclusions made on the entries included in Lalur (Actual Profit Calculation Book), or on the Gross Revenue, if the company has opted for the payment of Tax Income by Presumed Profit, whose presumption percentage ranges from 1.6% to 32%, according to the company's type of activity.
It is the income tax of individuals that is withheld at the payment time of salary, compensation, vacation bonus, Christmas bonus and other personal benefits. This monthly discount (IRRF) does not exempt the Taxpayer from paying the remaining income tax calculated when submitting their Income Statement (Annual Income Tax Return) in the following year.
It is the tax withheld on payments made by a legal entity to another legal entity, varying from 1.0% to 1.5%, depending on the activity of the service provider. The withheld amount will be offset when determining the Income Tax due.
It is a city tax. It is imposed on the provision, by individuals and legal entities, of listed services subject to tax. The rate varies according to the legislation of each City, ranging from 2 to 5%.
It is a city tax, to be paid/collected by the buyer in real estate transactions.
It is a state tax on transfer of assets by inheritance and donations.
Also called Rural Territorial Tax. Equivalent to the IPTU (city) tax, paid by the owners of the rural territorial properties.
It is an electronic document processed through the Online Customs Authority System - SISCOMEX, used to license imports of products whose nature or type of operation is subject to government agency controls.
It is a customs regime that, without compromising controls, allows industrial companies to conduct their business activities more efficiently and effectively. It also reflects the customs administration's strategy of promoting voluntary compliance with legislation affecting foreign trade. Companies that meet the necessary requirements and voluntarily qualify to operate on the Blue Line have their import, export and customs transit operations directed, preferably, to the green channel for verification and processing of express customs clearance.
It has the competence to address policy matters for the development of industry, trade; intellectual property and technology transfer; metrology, standardization and industrial quality; foreign trade policies; regulation and execution of programs and activities related to foreign trade; application of trade defense mechanisms; participation in international negotiations related to foreign trade; creation of a policy to support micro businesses, small businesses and handicrafts; execution of trade registration activities.
It is an eight-digit code established by the Brazilian Government to identify the nature of the goods and promote the development of international trade, in addition to facilitating the collection and analysis of foreign trade statistics. It is a merchandise categorization convention adopted since 1995 by Uruguay, Paraguay, Brazil, and Argentina and which is based on the Standardized System (SH). This nomenclature system was created in order to improve and facilitate the growth of international trade, while also facilitating the creation and comparison of statistics. Venezuela signed the Mercosur admission protocol in 2006 as part of the bloc
Document of mandatory issuance by all legal entities, civil and commercial organizations, when selling goods, products, merchandise, and services. It is issued for at sight sales or installment sales (invoiced/installments). Through this document it is possible for the Treasury inspection to collect the tax due and not paid. Its non-issue or issuing it with a lower value (so-called under invoicing) is one of the most common practices harmful to the Tax Authorities, being the main responsible for Tax Revenue evasion.
It is a document that exists only in a digital environment, it is issued and stored electronically, it came into force on September 15, 2006, and came to replace invoices that had been printed until then. The NF-e showcased a great advance, and it came to make life easier for taxpayers and for all inspection activities conducted by the government. The mandatory use of the NF-e includes all ICMS taxpayers that meet at least one of the situations described below: • That develops industrial activity • That develops wholesale or distribution activity • That transports goods to another State • That supplies goods to the Public Administration. All companies of all sizes are required to issue the Electronic Invoice, including those that have opted by the Simples Nacional Taxation Regime.
It is the number provided by the tax administration body abroad, an indicator of an individual or legal entity.
It is a certification granted by Customs to importers, exporters, consolidating agents, ports, airports, terminals, shipping companies, and other actors in the chain that give it the status of a secure and reliable company in its operations. Applying for the program is voluntary. It is a party involved in international cargo movement that is part of the security programs created by each country, based on OMA recommendations for the security of the logistics chain.
It is a federal tax of 1.0% on payroll due by non-profit entities.
Computerized record prepared in Siscomex that combines in a single document commercial, financial, currency exchange and tax information related to an export.
Instituted by Law 11,457/2007. It is responsible for planning, executing, monitoring, and evaluating activities related to taxation, inspection, raising, gathering and collection of federal taxes.
The RPC requires the registration of total annual revenue from the sale of services, the transfer of intangible assets and conducting another operation that produces equity variation, obtained through the establishment of a commercial presence abroad of a subsidiary, branch or controlled company related to the legal entity located in Brazil.
It is used to inform sales made by residents or domiciled in the country to residents or domiciled abroad.
Established by Decree No. 660, of September 25, 1992, it is a computerized system responsible for integrating the activities of registration, monitoring, and control of foreign trade operations, through a single and automated flow of information. SISCOMEX allows timely tracking the exit and entry of goods into the country, as government agencies involved in foreign trade can, at different levels of access, control and interfere in the processing of operations for better process management. Through the System, the exporter (or the importer) exchanges information with the agencies responsible for authorization and inspection.
Act or effect of evading, failing to inform due tax or partially declaring it, changing documents and invoices, aiming to reduce the payment of taxes. Also called tax evasion.
Agency of the Treasury Department in charge of the administration and collection of federal taxes. It was unified with the Social Security Revenue Department, by Law 11,457/2007, changing its name to RFB - Brazilian Federal Revenue Service Agency
It is a tax collection mechanism used by federal and state governments. The tax substitute is the third party that the law requires to determine the amount due and fulfill the tax payment obligation "in place" of the taxpayer. Thus, from the occurrence of the taxable event, passive subjection falls on an individual other than the one who has a personal and direct relationship with the situation described in law as a taxable event.
It is the tariff charged by the Public Authority as an indemnity for the production and offering “of a specific and divisible public service provided to the taxpayer or made available to them”. However, it cannot be confused with the amounts charged for the provision of public services, through public or private-public companies, such as phone, power/electricity supply, water etc.
In the classic concept, it only includes taxes, specific and divisible public service fees, and improvement contribution (resulting from public works). The word tariff is also used, in the generic sense, for any and all amounts, for any purpose, paid to the Government without the acquisition / purchase / transfer of direct, concession and specific services and/or goods. In this case, the term tariff covers taxes, fees, improvement contributions, social and economic contributions, tax charges and tariffs (with fiscal characteristics) and emoluments that contribute to constitute the budget revenue of the Federal Government, the States, the Federal District, and the Cities.
It is a Federal Government initiative with the objective of online advertising of Brazilian companies and their products on the international market. The proposal to create a new Exporter Showcase version aims not only to offer a powerful communication tool, but also to seek synergy among the different actions developed by government agencies in this area, in order to optimize and combine efforts, providing greater visibility to the Brazilian exporters.
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