Blog DSF Advogados

Benefits Established by the Brazilian Government

15/08/2025

Due to the additional tariffs imposed by the United States on Brazilian products, the Federal Government published Provisional Measure No. 1,309/2025, called the “Sovereign Brazil Plan”, temporary countermeasures to assist exporters and the domestic economy.



The plan provides exporters not only with the necessary support to face the immediate impact, but also tools to seize new opportunities and increase their global competitiveness in other markets.
These actions signal a repositioning of Brazil in international trade, reinforcing the importance of the business sector to the national economy. While regulations for certain provisions of the plan are still pending, the benefits summarized are:



Summary of Benefits and How to Operationalize





  1. Emergency Credit Lines







  • What it is: BRL 30 billion in financing for affected exporters, with priority for micro, small, and medium enterprises. The credit line can be used for working capital, acquisition of capital goods, adaptation of production activities, investment in technological innovation, or product/service adaptation for expanding exports and opening new markets.




  • Operationalization:





    • Request through public banks (BNDES, Banco do Brasil, Caixa) or authorized institutions.




    • Provide proof of tariff impact (revenue, invoices, contracts) and of maintaining/expanding employment.




    • Guarantees via FGI, FGCE, or FGO, with coverage of up to 100% of the operation value.









  1. Contributions to Guarantee Funds







  • What it is: Reinforcement of BRL 4.5 billion to funds (FGI, FGCE, FGO) to expand credit provision.




  • Operationalization:





    • Companies apply for credit at participating institutions that use these funds as guarantees.




    • Priority for operations of affected exporters; eligibility is verified by the financial agent.









  1. Export Credit Insurance and Export Guarantee Fund







  • What it is: Expansion of commercial and political risk coverage, including financing for working capital, capital goods, and innovation.




  • Operationalization:





    • Application via financial agent or insurer registered in SCE/FGE.




    • Present a project or operation linked to exports, especially medium/high technology or green economy.




    • CAMEX defines technical criteria and eligible sectors.









  1. Special Customs Regime – Drawback







  • What it is: Exceptional 1-year extension of tax suspension deadlines for ACs expiring between 07/09/2025 and 12/31/2025. Proof that export commitments to the U.S. were affected is required, as well as pre-existing supply obligations.




  • Operationalization:





    • Request to the Foreign Trade Secretariat (SECEX) before the concession deadline.




    • Required documents:





      • Proof of contract or commercial intention predating the PM.




      • Formal extension request within the Concession Acts system.











  1. Deferral of Federal Taxes







  • What it is: Priority in the process of reimbursement and restitution of tax credits and deferral of federal tax deadlines and related obligations due to economic impact from additional tariffs on Brazilian exports. Currently, deferral is expected to be two months.




  • Operationalization:





    • Request via Federal Revenue system.




    • Proof of qualification as an affected exporter, as defined by the Minister of Finance.









  1. New Reintegra (Not addressed in the PM)







  • What it is: Tax credit of up to 3.1% (large/medium) and 6% (micro/small) until Dec/2026. The PM did not specifically address REINTEGRA.




  • Operationalization (when applicable):





    • Request via Compensation Declaration (PER/DCOMP) in the Federal Revenue system.




    • Available for exports effectively carried out, with rate defined by Executive act.









  1. Public Procurement of Non-Exported Products







  • What it is: Direct purchase by the Union, States, and Municipalities of foodstuffs that lost the U.S. market.




  • Operationalization:





    • Qualification according to criteria of joint Ministry acts.




    • Participation in public calls or price registration with simplified documentation.









  1. Peac-FGI Solidarity Program







  • What it is: Guarantee of up to 30% of the portfolio for credit operations of affected exporters, without commission.




  • Operationalization:





    • Apply for credit in participating financial institutions.




    • Prove eligibility (affected exporters or suppliers).




    • Operations guaranteed by the segregated assets of the program.





Fábio Stefani,

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