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    2004年11月WTO对巴西贸易政策审议- WTO秘书处报告(英文)

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    World Trade

    Organization

    RESTRICTED

     

    WT/TPR/S/140

    1 November 2004

     

     

    (04-4579)

     

     

    Trade Policy Review Body

     

     

     

     

     

     

     

     

    TRADE POLICY REVIEW

     

    BRAZIL

     

    Report by the Secretariat

     

     

     

     

    This report, prepared for the fourth Trade Policy Review of Brazil, has been drawn up by the WTO Secretariat on its own responsibility.  The Secretariat has, as required by the Agreement establishing the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement Establishing the World Trade Organization), sought clarification from Brazil on its trade policies and practices.

     

    Any technical questions arising from this report may be addressed to Mr. Angelo Silvy tel.:  (022 739 5249), Mr. Diego Iribarren tel.:  (022 739 6392) and Mr. Raymundo Valdés tel.:  (022 739 5346).

     

    Document WT/TPR/G/140 contains the policy statement submitted by Brazil

     

     

    Note:    This report is subject to restricted circulation and press embargo until the end of the meeting    of the Trade Policy Review Body on Brazil.


    CONTENTS

     

                    Page

    SUMMARY OBSERVATIONS xiii

                    (1)                Introduction  xiii

                    (2)                Economic Environment                xiii

                    (3)                Trade Policy and Investment Regime  xiv

                    (4)                Market Access In Goods    xv

                    (5)                Other Measures Affecting Trade   xvi

                    (6)                Sectoral Policies                xvii

    I. Economic environment 1

                    (1) Overview 1

                    (2) Macroeconomic Developments 1

    (i) Economic structure and reform 1

    (ii) Production and employment 3

    (iii) Fiscal policy 5

    (iv) Monetary and exchange rate policy 7

    (v) Balance of payments 10

                    (3) Trade and Investment Flows 11

    (i) Developments in merchandise trade 11

    (ii) Trade in services 13

    (iii) Foreign direct investment 14

                    (4) Outlook 16

    II. TRADE AND INVESTMENT POLICY REGIME 17

                    (1) Overview 17

                    (2) Trade Policy Formulation and Implementation 17

    (i) General legal and institutional framework 17

    (ii) Trade and investment policy objectives 19

    (iii) Trade policy formulation and implementation 20

    (iv) Main trade legislation 21

                    (3) Foreign Investment Regime 22

                    (4) International Relations 25

    (i) World Trade Organization 25

    (ii) Preferential agreements 27

    III. trade policies and practices by measure 37

                    (1) Overview 37

                    (2) Measures Directly Affecting Imports 38

    (i) Customs procedures and documentation 38

    (ii) Customs valuation 40

    (iii) Rules of origin 41

    (iv) Tariffs 43

                    Page

    (v) Other charges affecting imports 53

    (vi) Import prohibitions, restrictions, and licensing 55

    (vii) Contingency measures 61

    (viii) Technical regulations and standards 67

    (ix) Sanitary and phytosanitary measures 72

                    (3) Measures Directly Affecting Exports 74

    (i) Procedures and documentation 74

    (ii) Export taxes and minimum export prices 75

    (iii) Export, prohibitions, restrictions and licensing 76

    (iv) Export support and related tax concessions 78

    (v) Export finance, insurance, and guarantees 81

    (vi) Export promotion and marketing assistance 86

                    (4) Measures Affecting Production and Trade 87

    (i) Legal framework for production and investment 87

    (ii) Pricing and competition policy 88

    (iii) State-owned enterprises, privatization, and state trading 91

    (iv) Incentives and other government assistance 92

    (v) Government procurement 100

    (vi) Intellectual property rights 103

    IV. trade policies by sector 112

                    (1) Overview 112

                    (2) Agriculture 113

    (i) Market developments 113

    (ii) Policy objectives and administration 113

    (iii) Policy instruments 115

                    (3) Forestry 126

    (i) Market features 126

    (ii) Institutions and regulations 127

                    (4) Mining 129

    (i) Market features 129

    (ii) Institutions and regulations 130

                    (5) Manufacturing 131

    (i) Market structure 131

    (ii) Automotive industry 134

    (iii) Aircraft industry 135

    (iv) Shipbuilding industry 136

    (v) Textiles and clothing 137

                    (6) Energy 138

    (i) Petroleum and gas 138

                                    (ii)                Ethanol                141

                                    (iii)                Electricity              142

                    (7) Services 145

    (i) Introduction 145

    (ii) Financial services 147

    (iii) Telecommunications 158

    (iv) Transport 162

    (v) Professional and business services 170

                    Page

    REFERENCES 175

    APPENDIX TABLES 181

     

    CHARTS

    III. trade policies and practices by measure

     

    III.1                Frequency distribution of MFN tariff rates, 2004        45

    III.2         Tariff escalation by ISIC 2-digit in industry, 2004        46

    IV. trade policies by sector

     

    IV.1         Effective tariffs by industries (ISIC 2 digits), 2002                 133

     

    TABLES

    I. Economic environment

     

    I.1            Basic economic indicators, 1999-04   3

    I.2            Financial accounts of the Central Government, FY 1999-04   6

    I.3            Main monetary indicators, 1999-04   9

    I.4            Balance of payments, 1999-04   10

    I.5            Trade in services, 2000-03                13

    I.6            Foreign direct investment in Brazil by country of origin, 1999-03   14

    I.7            Foreign direct investment in Brazil by sector, 2000-03   15

    II. TRADE AND INVESTMENT POLICY REGIME

     

    II.1          Dispute settlement cases involving Brazil under the Protocol of Brasilia, 2001-03                30

    II.2                Framework and free-trade agreements concluded by MERCOSUR, 2004        35

    III. trade policies and practices by measure

     

    III.1                Summary analysis of Brazil's MFN tariff, January 2004                44

    III.2                Estimated tariff revenue concessions foregone through by main users, import rates 2004                50

    III.3         CET reductions and tariff quotas, 2003 and 2004                51

    III.4         Import prohibition for the protection of animal life and health and human health     56

    III.5         Products subject to non-automatic licensing, 2004                57

    III.6                Anti-dumping measures in force by country and product, 30 June 2004        64

    III.7         Export taxes                       76

    III.8         Products subject to prior authorization, 2004        77

    III.9                Resources assigned to and used by the PROEX, by modality 82

    III.10       Value of the exports covered by the SBCE, 1998-02                85

    III.11       Tax exemption/reduction under the SUDAM/ADA    

                    and SUDENE/ADENE programmes 1998-02   94

    III.12                FINOR/FINAM, Benefits (in lending)                95

    III.13       Manaus Free Trade Zone production, 1998-03   98

    III.14                Scientific and technological development support funds                99

    III.15       Main dedicated intellectual property rights laws and regulations                104

    III.16                Overview of IPR protection in Brazil, 2003                107

     

                    Page

    IV. trade policies by sector

     

    IV.1         Main agricultural support measures and programmes                116

    IV.2         Rural credit 1994-02                118

    IV.3                Agricultural credit programmes administered by the BNDES, early 2004        119

    IV.4                PRONAF main indicators, 1995-03   121

     

    APPENDIX TABLES

    I. Economic environment

     

    AI.1                Merchandise exports by groups of products, 1999-03                183

    AI.2                Merchandise imports by groups of products, 1999-03                185

    AI.3                Merchandise exports by trading partner, 1999-03   187

    AI.4                Merchandise imports by trading partner, 1999-03   189

    II. TRADE AND INVESTMENT POLICY REGIME

     

    AII.1       Status of notification requirements to the WTO, January 2000-May 2004                191

    AII.2       Cases in which Brazil appears as a complainant (2000-04)                193

    AII.3       Disputes involving complaints against Brazil, 2000-04   195

     


    GLOSSARY

    Accredited sectoral standardization bodies

    Organismos de Normaliza??o Sectorial, ONSs

    Additional Airport Tax

    Adicional de Tarifa Aeroportuária, ATAERO

    Additional Tax for the Renovation of the Merchant Marine

    Adicional ao Frete para Renova??o da Marinha Mercante, AFRMM

    Administrative Council for Economic Defence

    Conselho Administrativo de Defesa Econ?mica, CADE

    Agri-business Development Programme

    Programa de Desenvolvimento do Agronegócio, PRODEAGRO

    Agriculture/Cattle Breeding Technology Development Programme

    Programas de Desenvolvimento Tecnológico Agropecuário, PDTA

    Airspace Control Department

    Departamento de Controle do Espa?o Aéreo, DECEA

    Amazon Investment Fund

    Fundo de Investimento da Amaz?nia, FINAM

    Amazon Region Development Agency

    Agência de Desenvolvimento da Amaz?nia, ADA

    Amazon Region Development Authority

    Superintendência do Desenvolvimento da Amaz?nia, SUDAM

    Animal Origin Products Inspection Department

    Departamento de Inspe??o de Produtos de Origem Animal, DIPOA

    Annual Report

    Relátorio Anual

    Alternative Sources of Electric Energy Programme

    Programa de Incentivo às Fontes Alternativas de Energia Elétrica, PROINFA

    Brazilian Aeronautic Registry

    Registro Aeronáutico Brasileiro, RAB

    Brazilian Aeronautics Enterprise

    Empresa Brasileira de Aeronáutica S.A, EMBRAER

    Brazilian Association of Aerospace Industries

    Associ?o Brasileira de Indústrias Espaciais

    Brazilian Association of Port Terminals

    Associa??o Brasileira de Terminais Portuários, ABTP

    Brazilian Association of Standards

    Associa??o Brasileira de Normas Técnicas, ABNT

    Brazilian Coffee Fund

    Fundo de Defesa da Economia Cafeeira, FUNCAFE

    Brazilian Electricity Regulatory Agency

    Agência Nacional de Energia Eléctrica, ANEEL

    Brazilian Enterprise for Airport Infrastucture

    Empresa Brasileira de Infra-strutura Aeroportuária, INFRAERO

    Brazilian Export Credit Insurance Company

    Seguradora Brasileira de Crédito à Exporta??o, SBCE

    Brazilian Export Promotion Agency

    Agência Brasileira de Promo??o de Exporta??es, APEX

    Brazilian Financial System

    Sistema Financiero Nacional, SNF

    Brazilian Foreign Trade Association

    Associa??o de Comércio Exterior do Brasil, AEB

    Brazilian Institute of Geography and Statistics

    Instituto Brasileiro de Geografia e Estatística, IBGE

    Brazilian Institute of the Environment and Renewable Natural Resources

    Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis, IBAMA

    Brazilian Nuclear Industries

    Industrias Nucleares do Brasil S.A.

    Brazilian Payments System

    Sistema de Pagamentos Brasileiro, SPB

    Brazilian Privatization Programme

    Programa Nacional de Desestatiza??o, PND

    Brazilian Reinsurance Institute,

    Instituto de Resseguros do Brasil, IRB BRASIL Re

    Brazilian Sanitary Surveillance Agency

    Agência Nacional de Vigilancia Sanitária, ANVISA

    Brazilian Service of Support to Micro Businesses

    Servi?o Brasileiro de Apoio às Micro e Pequenas Empresas, SEBRAE

    Brazilian shipping company

    Empresa Brasileira de Navega??o, EBN

    Brazilian Special Export Programme

    Benefícios Fiscais a Programas Especiais de Exporta??o, BEFIEX

    Brazilian System of Standardization

    Sistema Brasileiro de Noramliza??o, SBN

    Brazilian System for Protection of Competition

    Sistema Brasileiro de Defesa da Concorrência, SBDC

    Brazilian Technical Regulation

    Regulamenta??o Técnica Brasileira, RTB

    Central Bank of Brazil

    Banco Central do Brasil

    Central Bank's Electronic Declaratory Registry-Foreign Direct Investment

    Registro Declaratório Eletr?nico - Investimento Externo Direto, RDE-IED

    Central Bank Information System

    Sistema de Informa??o do Banco Central, SISBACEN

    Centre for Research and Development in Telecommunications

    Centro de Pesquisa e Desenvolvimento em Telecomunica??es, CPqD

    Chamber of Foreign Trade

    Cámara de Comércio Exterior, CAMEX

    Civil Aviation Council 

    Conselho de Avia??o Civil, CONAC

    Coffee Policy Deliberative Council

    Conselho Deliberativo da Política do Café, CDPC

    Committee for the Defence of Economic Order

    Comité para a Defesa da Ordem Económica, CDOE

    Commodity and Futures Exchange

    Bolsa de Mercadorias & Futuros, BM&F

    Competition among any interested parties

    Concorrência

    Competition among parties for projects

    Concurso

    Competitiveness Promotion Guarantee Fund

    Fundo de Garantia para a Promo??o da Competitividade, FGPC

    Constitutional funds for financing the north-east, the north and the mid-west regions

    Fundo Constitucional de Financiamento do Nordeste(FNE), Noroeste (FNO) e Centro-Oeste (FCO).

    Contribution for intervention in the economic domain

    Contribu??o de Incidência sobre o Dominio Econ?mico, CIDE

    Cooperative Development Programme for the Enhancement of Agricultural Value Added

    Programa de Desenvolvimento Cooperativo para Agrega??o de Valor à Produ??o Agropecuária, PRODECOOP

    Corporation

    Sociedade an?nima

    Department of Commercial Defence

    Departamento de Defesa Comercial,DECOM

    Department of Sectoral Policies Management

    Departamento de Gest?o de Políticas Setoriais, DEGPS

    Electric Energy Commercialization Chamber

    Camara de Comercializa??o de Energia Elétrica, CCEE

    Electric Sector Monitoring Committee

    Comité de Monitoramento do Setor Elétrico, CMSE

    Electric System National Operator

    Operador Nacional do Sistema Elétrico, ONS

    Electronic Declaratory Registry

    Registro Declaratório Eletr?nico, RDE

    Electronic Quotation System

    Sociedade Operadora do Mercado de Ativos, SOMA

    Emergency Energy Trading Company

    Comercializadora Brasileira de Energia Emergencial, CBEE

    Energy Development Account

    Conta de Desenvolvimento Energético, CDE

    Environmental Tax

    Taxa de Controle e Fiscaliza??o Ambiental, TCFA

    Exchange rate contract

    Contrato de cambio

    Export Guarantee Fund 

    Fundo de Garantia à Exporta??o, FGE

    Export Financing Programme

    Programa de Financiamento às Exporta??es, PROEX

    Federal Accounting Council (CFC)

    Conselho Federal de Contabilidade, CFC

    Federal administration procurement that does not require bidding

    Dispensa e Inexigibilidade

    Federal Government Acquisition Programme

    Aquisi??o do Governo Federal, AGF

    Federal Government Loans Programme

    Empréstimo do Governo Federa, EGF

    Federal Revenue Secretariat

    Secretaria de Receita Federal, SRF

    Financial Compensation for the Exploitation of Mineral Resources

    Compensa??o Financeira pela Explora??o de Recursos Minerais, CFEM

    Financial System Organization Department

    Departamento de Organiza??o do Sistema Financeiro, DEORF

    Financial transactions tax (IOF)

    Imposto sobre Opera??es Financeiras, IOF

    Financing of Studies and Projects

    Financiadora de Estudos e Projetos, FINEP

    FINAME

    Financiamento de Máquinas e Equipamentos

    Foreign Trade Department

    Departamento de Comercio Exterior, DECEX

    Fruit Industry Development Programme

    Programa de Desenvolvimento da Fruticultura, PRODEFRUTA

    General Services System

    Sistema Integrado de Administra??o de Servi?os de Administra??o de Servi?os Gerais, SIASG

    Incentives Programme for Irrigation and Storage

    Programa de Incentivo à Irriga??o e Armazenagem, MODERINFRA

    Industrial Policy Secretariat

    Secretaria de Política Industrial

    Industrial Products Tax

    Imposto Sobre Produtos Industrializados, IPI

    Industrial Technology Development Programme

    Programa de Desenvolvimento Tecnológico e Industrial, PDTI

    Institute of Industrial Fostering and Coordination

    Instituto de Fomento e Coordina??o Industrial, IFI

    Institute of Independent Auditors of Brazil (IBRACON);

    Instituto dos Auditores Independentes do Brasil, IBRACON.

    Integrated Foreign Trade System

    Sistema Integrado de Comércio Exterior, SISCOMEX

    Inter-Ministerial Committee Against Piracy, IMC

    Comité Interministerial de Combate contra a Pirateria

    Inter-Ministerial Council for Sugar and Alcohol

    Conselho Interministerial do A?úcar e do álcool, CIMA

    Interest rates

    Juros

    Invitation by the Administration

    Convite

    Inverse Auction

    Preg?o

    Lighthouse fee

    Tarifa de Utiliza??o de FaroiS, TUF

    List of Convergence for Capital Goods

    Lista de Convergência de Bems de Capital, BK

    List of Convergence for the Informatics and Telecommunications Sector

    Lista de Convergência do Setor de Informática e Telecomunica??es, BIT

    Milk Production Mechanization and Transportation Incentive Programme

    Programa de Incentivo à Mecaniza??o, ao Resfriamento e ao Transporte Granelizado da Produ??o do Leite, PROLEITE

    Mines and Metallurgy Secretariat

    Secretaria de Minas e Metalurgia, SMM

    Ministerial Act

    Portaria

    Ministry of Agriculture, Livestock and Food Supply

    Ministério da Agricultura, Pecuária e Abastecimiento, MAPA

    Ministry of Communications

    Ministério de Comunica??es

    Ministry of Development, Industry and Foreign Trade

    Ministério do Desenvolvimento, Indústria e Comércio Exterior, MDIC

    Ministry of Environment

    Ministério do Meio Ambiente, MMA

    Ministry of Finance

    Ministério da Fazenda

    Ministry of Foreign Affairs

    Ministério de Rela??es Exteriores

    Ministry of Justice

    Ministério da Justi?a

    Ministry of Labour and Employment

    Ministério de Trabalho e Emprego, MTE

    Ministry of Mines and Energy

    Ministério de Minas e Energia, MME

    Ministry of Planning, Budget and Management

    Ministério de Planejamento, Or?amento e Gest?o

    Ministry of Social Development

    Ministério de Desenvolvimento Social MSD

    Ministry of Transportation

    Ministério dos Transportes

    Monetary Policy Committee

    Conselho de Política Monetária, COPOM

    National Agency for Land Transport

    Agência Nacional de Transportes Terrestre, ANTT

    National Board of Complementary Pensions

    Conselho de Gest?o da Previdência Complementar, CGPC

    National Confederation of Industry

    Confedera??o Nacional da Industria, CNI

    National Congress

    Congresso Nacional

    National Council of Transport Policy Integration

    Conselho Nacional de Integra??o de Políticas de Transporte, CONIT

    National Council of Fiscal Policy

    Conselho Nacional de Política Fazendária, CONFAZ

    National Council of Metrology, Normalization and Industrial Quality

    Conselho Nacional de Metrologia, Normaliza??o e Qualidade Industrial, CONMETRO

    National Council of Private Insurance

    Conselho Nacional de Seguros Privados, CNSP

    National Department of Mining Production

    Departamento Nacional de Produ??o Mineira, DNPM

    National Development Bank

    Banco Nacional de Desenvolvimento Econ?mico e Social, BNDES

    National Energy Policy Council

    Conselho Nacional de Política Energética, CNPE

    National Environmental Council

    Conselho Nacional do Meio Ambiente, CONAMA

    National Environmental System

    Sistema Nacional do Meio Ambiente, SISNAMA

    National Federation of Insurance Services Providers

    Federa??o Nacional das Empresas de Seguros Privados e de Capitaliza??o,FENASEG

    National Food Supply Company

    Companhia Nacional de Abastecimento, CONAB

    National Forest Plan Coordinating Commission

    Comiss?o Coordenadora do Programa Nacional de Florestas, CONAFLOR

    National Forest Programme

    Programa Nacional de Florestas, PNF

    National Fund for Scientific and Technological Development

    Fundo Nacional de Desenvolvimento Científico e Tecnológico, FNDCT

    National Health Agency

    Agência Nacional de Saúde Suplementar, ANS

    National Integrated System

    Sistema Integrado Nacional, SIN

    National Iron and Steel Company

    Companhia Siderúrgia Nácional, CSN

    National Institute of Metrology, Normalization and Industrial Quality

    Instituto Nacional de Metrologia, Normaliza??o e Qualidade Industrial, INMETRO

    National Industrial Property Institute

    Instituto Nacional de Propriedade Industrial, INPI

    National Monetary Council

    Conselho Monetario Nacional, CMN

    National Petroleum Agency

    Agência Nacional do Petróleo, ANP

    National Programme of Agrarian Credit

    Programa Nacional de Crédito Fundiário, PNCF

    National Registry of Legal Persons

    Cadastro Nacional da Pessoa Jurídica, CNPJ

    National Social Security Institute

    Instituto Nacional do Seguro Social, INSS

    National System of Metrology, Normalization and Industrial Quality

    Sistema Nacional de Metrologia, Normaliza??o e Qualidade Industrial, SINMETRO

    National System of Rural Credit

    Sistema Nacional de Crédito Rural, SNCR

    National Telecommunications Agency

    Agência Nacional de Telecomunica??es, ANATEL

    National Transportation Infrastructure Department

    Departamento Nacional de Infra-Estrutura de Transportes, DNIT

    Northeast Investment Fund

    Fundo de Investimentos do Nordeste, FINOR

    North-East Region Development Agency

    Agência de Desenvolvimento do Nordeste, ADENE

    Northeast Region Development Authority

    Superintendência do Desenvolvimento do Nordeste, SUDENE

    Open Sales

    Ventas em Balc?o

    Overnight Inter-bank Loans Interest Rate

    SELIC (Sistema Especial de Liquida??o e Custodia) Interest Rate

    Policy of Guaranteed Minimum Prices 

    Política de Garantia de Pre?os Mínimos, PGPM

    Port Authority Council (CAP)

    Conselho de Autoridade Portuária, CAP

    Premium for Product Outflow

    Premio para Escoamento de Produto, PEP

    Private Insurance Superintendence

    Superintendência de Seguros Privados, SUSEP

    Programme for the Modernization of Agriculture and the Conservation of Natural Resources

    Programa de Moderniza??o da Agricultura e Conserva??o de Recursos Naturais, MODERAGRO

    Programme of Commercial and Recovery Forest Planting

    Programa de Plantio Comercial e Recupera??o de Florestas, PROPFLORA

    Programme of Incentives for the Reduction of the State Role in Banking Activity

    Programa de Incentivo à Redu??o do Setor Público Estadual na Atividade Bancária,PROES

    Programme of Transfers to Poor Families

    Bolsa Familia

    Programme to Strengthen Household Agriculture

    Programa Nacional de Fortalecimento da Agricultura Familiar, PRONAF

    Provisional Measure

    Medida Provisoria

    Provisional Contribution on the Operation or Conveyance of Funds, Credits and Rights of a Financial Nature

    Contribui??o Provisória sobre Movimenta??o ou Transmiss?o de Valores e de Créditos e Direitos de Natureza Financeira, CPMF

    Public auctions for specific goods

    Leil?o

    Public Federal Administration

    Administra??o Pública Federal

    Regional Accounting Councils

    Conselhos Regionás de Contabilidade, CRCs

    Register of Exporters and Importers

    Registro de Exportadores e Importadore, REI

    Register of Sale

    Registro de Venda

    Reversal Global Reserve

    Reserva Geral de Revers?o, RGR

    Rural Employment and Revenue Generation Programme

    Programa de Gera??o de Emprego e Renda da área Rural, PROGER Rural

    Rural Insurance Programme

    Progama Nacional de Garantia da Atividade Agropecuária, PROAGRO

    Rural Insurance Stability Fund

    Fundo de Estabilidade do Seguro Rural, FESR

    Rural Product Certificate

    Cédula de Produto Rural, CPR

    Rural Promissory Note

    Nota Promissória Rural, NPR

    S?o Paulo Stock Exchange

    Bolsa de Valores de S?o Paulo, BOVESPA

    Secretariat for Economic Monitoring

    Secretaria de Acompanhamento Econ?mico, SEAE

    Secretariat of Agricultural Policy

    Secretaria de Política Agrícola, SPA

    Secretariat of Agricultural Protection

    Secretaria de Defesa Agropecuária, SDA

    Secretariat of Foreign Trade

    Secretaria de Comércio Exterior, SECEX

    Securities Central Custody and Financial Liquidation Registry.

    Camara de Custódia e Liquida??o, CETIP

    Securities Exchange Commission

    Comiss?o de Valores Mobiliários, CVM

    Services and Merchandise Circulation Tax

    Imposto sobre Circula??o de Mercadorias e Presta??o de Servi?os, ICMS

    Shipbuilding Industry National Union

    Sindicato Nacional da Indústria da Constru??o Naval

    Small-scale mining activities

    Garimpos

    Social Security Contribution on Payroll

    Contribui??o para a Seguridade Social sobre a folha de pagamentos e salários, CINSS

    Special Brazilian Registry

    Registro Especial Brasileiro, REB

    Special Credit Programme for Agrarian Reform

    Programa de Crédito Especial para a Reforma Agrária, PROCERA

    Special Regime for the Exportation and Importation of Goods Destined to the Exploration of Petroleum and Natural Gas

    Regime Aduaneiro Especial de Exporta??o e de Importa??o de Bens Destinados às Atividades de Pesquisa e de Lavra das Jazidas dePetróleo e de Gás Natural, REPETRO

    State Institutes for Weights and Measurements

    Institutos de Pesos e Medidas, IPEMs

    State Secretariat for Pension Funds

    Secretaria de Previdência Complementar, SPC

    Statement of Principles

    Presenta??o de Motivos

    Structure and Tariff Values

    Estrutura e Valores Tarifários

    Suppliers Declaration

    Declara??o do Fornecedor

    System for Pre-registration of Suppliers

    Sistema de Cadastramento Unificado de Fornecedores, SICAF

    System of Industrial Depots subject to Standardized Control

    Regime Aduaneiro de Entreposto Industrial sob Controle Informatizado, RECOF

    Telecommunications Technology Development Fund

    Fundopara o Desenvolvimento Tecnológico das Telecomunica??es, FUNTTEL

    Temporary reduction in import duties of capital, and informatics and telecommunications goods

    Ex Tarifário

    Tractor Fleet Modernization Incentives Programme

    Programa de Moderniza??o da Frota de Tratores Agrícolas e Implementos Associados e Colheitadeiras, MODERFROTA

    Universal Telecommunication Services Fund 

    Fundo de Universaliza??o dos Servi?os de Telecomunica??es, FUST

    Waterways Transport National Agency

    Agência Nacional de Transports Aquaviários, ANTAQ

    Workers Support Fund

    Fundo de Amparo ao Trabalhador, FAT


    SUMMARY OBSERVATIONS

    (1)               Introduction

    1.                  Since its last Review in 2000, Brazil has continued to liberalize, and enhance the transparency of, its trade regime.  Thus, the average applied MFN tariff has decreased to 10.4%, and licensing requirements have been considerably reduced.  These efforts have paid-off in the form of a more flexible economy, as evidenced by the resilience shown to a series of shocks during the period under review.  Trade has come to play an increasingly important role, and has been key in Brazil's rapid recovery from an economic recession in 2003.  Nevertheless, further steps appear to be required to accelerate and ensure the sustainability of growth, as Brazil still faces the long-term challenge of increasing its GDP per capita, which in real terms stagnated between 1999 and 2003.

    2.                  Some barriers to market access persist in a few areas.  Tariffs hinder the access of domestic consumers and producers to some of the world's most competitive products, which Brazil has tried to offset through a range of tariff concessions.  Anti-dumping measures are used actively to protect domestic producers against imports deemed unfair.  Support, largely in the form of credit or credit facilitation, is granted to selected activities.  Also often taking the form of credit, export support programmes are another feature of Brazil's trade policy regime.  Targeted support risks distorting resource allocation and may burden taxpayers.  To the extent that such support is linked to the high domestic cost of capital, it would be important to take additional steps to lower the costs of financial intermediation.

    3.                  Brazil has been an active participant in the WTO since the conclusion of the Uruguay Round, although it has not ratified the Fourth and Fifth Protocol to the GATS nor has it participated in the Information Technology Agreement negotiations.  Enhancing multilateral commitments would increase the predictability of its trade regime and make Brazil an even more attractive investment destination.  This could include narrowing the gap between applied and bound tariff rates, and expanding the scope of its GATS commitments.  An ambitious agenda in this respect would not only benefit Brazil but also help bring about a successful conclusion to the Doha Development Agenda, which Brazil has been instrumental in moving forward and in which it has a major stake in view of the increasingly global reach of its trade interests.

    (2)               Economic Environment

    4.                  Economic growth has been modest during the period under review, reflecting a number of factors, including adverse international events and domestic difficulties.  Low GDP growth in 2001 was partly in response to energy supply shortages, while slow growth in 2002 reflected mainly weak domestic demand, particularly consumer spending.  In the second half of 2002 and the first quarter of 2003, growth was affected by capital outflows.  Growth resumed thereafter and is expected to exceed 3% in 2004, supported by exports and a strengthening of domestic demand. 

    5.                  The Government's economic policy priority is to achieve a sustainable fiscal position.  To maintain fiscal discipline, fiscal targets are set;  these were fixed at 4.25% of GDP for the primary surplus of the non-financial consolidated public sector for both 2003 and 2004.  However, the surplus has not been sufficient to cover the increasing debt-interest payments, resulting in an overall non-financial consolidated public sector deficit of 5.2% of GDP.  Overall debt servicing amounts to over two thirds of the budget. 

    6.                  The public debt to GDP ratio increased to 56% in mid 2004, from some 49% in 2000.  This has constrained policy choices.  It has also contributed to continued high interest rates, generated risk expectations, and made Brazil vulnerable to an increase in international interest rates.  The Brazilian authorities recognize the importance of redressing fiscal finances and reducing the debt burden to foster investment and resume self-sustained growth. 

    7.                  Brazil has continued to seek low inflation, using inflation targeting as its main monetary policy instrument.  Although inflation targets have not always been met, this policy has resulted in lower inflation rates.

    8.                  Brazilian exports performed strongly during the period under review, increasing by over 50% in U.S. dollar terms between 1999 and 2003.  This gain has been widely spread but has been more significant with non-traditional trading partners, such as China.  Reflecting a period of weak economic growth, imports of merchandise declined, although growth resumed in the last quarter of 2003.  The share of trade of goods and services in GDP rose to 30% in 2003, confirming Brazil's increasing integration into the world economy. 

    9.                  Since 2001, a trade surplus has been posted, which almost doubled in 2003.  The bilateral trade balance with all the major trading partners improved, posting a surplus with most.  The improvement in the trade balance led to a turnaround in the current account, which, after deficits of 4% of GDP or higher during 1999-01, moved to a surplus in 2003 and the first quarter of 2004. 

    10.              After showing strong results in the late 1990s, FDI flows into Brazil declined over the period under review.  This reflects a number of factors, including reduced investor confidence, an unstable global economic environment, the deceleration of the privatization process, and the relatively weak performance of the Brazilian economy.  Investment in services has been the most important in value terms, much of it linked to privatization in telecommunications and financial services.  Investment in the industrial area was focused mainly in the automotive and chemical industries.

    (3)               Trade Policy and Investment             Regime

    11.              Brazil sees the active use of trade policy as a means to foster sustainable economic growth and to reduce its vulnerability with respect to global financial markets.  Regional economic integration and export promotion and diversification are considered important policy targets.  With respect to the latter, Brazil considers it essential to obtain enhanced market access for its agricultural products through multilateral and regional negotiations, while seeking to maintain instruments to foster development in its manufacturing sector.  Brazil also considers it vital to improve its external balance, through competitive (market-based) import substitution and export growth. 

    12.              Brazil is an original Member of the WTO, and one of its most active participants.  It supports the strengthening of special and differential treatment for developing countries.  It has maintained a rigorous programme of notifications to the WTO, although notifications in some areas, such as agriculture and state trading enterprises are lagging.  Brazil is an active user of the WTO dispute settlement mechanism, having participated in 23 disputes as a complainant and 12 as a defendant since the creation of the WTO.

    13.              Brazil participated in the WTO Negotiations on Financial Services and in the Negotiations on Basic Telecommunications.  However, it has not ratified the Fourth Protocol on Basic Telecommunications services nor the Fifth Protocol on Financial Services.  In this respect, Brazil informed the Council on Trade in Services that the Fourth Protocol had to be withdrawn from Congress.  Subsequently, it submitted a new draft schedule to WTO Members, to which some Members objected, and, as a result, Brazil withdrew it.  Ratification of the Fifth Protocol is linked to the adoption of insurance legislation by Congress.

    14.              Brazil considers preferential agreements as a complement to the multilateral trading system.  Brazil is a participant in the Southern Common Market (MERCOSUR) and, through this participation, has concluded preferential trade agreements with Bolivia, Chile, and Peru (which are also associate members of the Common Market), and preferential agreements with the three other countries of the Andean Community.  MERCOSUR has also concluded framework agreements with India, Mexico and South Africa, is negotiating a preferential trade agreement with the European Union, and participates in the Free Trade Area of the Americas initiative.  Brazil also has a number of bilateral preferential agreements with other LAIA members. 

    15.              Brazil's investment regime is largely open to foreign investors and there are generally no restrictions for the remission of profits and the repatriation of capital that has been duly registered with the Central Bank.  However, a number of market access and investment limitations for foreigners remain in areas such as mining, financial services and transport.  The Federal Government does not grant special incentives to foreign investment.  Although Brazil has signed bilateral investment agreements with several countries, including within MERCOSUR, the Brazilian Executive decided to withdraw all of these from the consideration of the Congress.

    (4)               Market Access in Goods

    16.              Since its last Review, Brazil has continued to enhance the transparency and reduce the complexity of its trade regime, including by streamlining its import procedures and consolidating regulations.  The main customs procedures have been codified under a single Decree and the principle import measures have been grouped in a single Ministerial Act.  The average time for customs clearances seems to have fallen significantly. 

    17.              Brazil applies the WTO Customs Valuation Agreement;  customs value is generally the transaction value, which is applied in over 99% of cases. 

    18.              The tariff continues to be Brazil's main trade policy instrument.  Brazil applies MERCOSUR's Common External Tariff (CET), with a number of exceptions.  The average applied MFN tariff decreased from 13.7% in 2000 to 10.4% in 2004, reflecting to a large extent the stepped elimination of the general tariff increase adopted in 1997.  Brazilian tariffs on agricultural goods are on average lower (10.2%) than on non-agricultural products (10.5%).  Tariff dispersion is relatively low, but the tariff shows signs of escalation in most industries.  Brazil has bound its entire tariff, mostly at ceiling levels. 

    19.              Brazil has in place a number of temporary tariff-concession schemes, mainly to reduce the cost of imported capital goods or goods not produced in the MERCOSUR area.  Tariff concessions are also granted through a number of customs regimes, which allow for the temporary importation or the warehousing of imports without prior payment of customs duties.  A similarity test to determine if comparable goods are produced domestically may be applied on imports on which tax, including tariff, exemptions or reductions are granted.

    20.              A value-added tax (ICMS) is applied by states at rates that in a limited number of cases may discriminate against imported or domestic products.  In 2002, Rio de Janeiro State imposed an ICMS of 18% on the temporary admission or importation of machinery and other items used in the extraction of petroleum and natural gas.

    21.              Prior to 2003, all goods imported into Brazil were subject to an import licensing requirement.  These requirements were modified in that year and, as a general rule, Brazilian imports are now exempt from import licensing.  However, some 35.8% of all CET tariff lines (eight-digit level) are at least partly subject to non-automatic licensing. 

    22.              Brazil remains an active user of anti-dumping measures, notwithstanding the fall in the number of investigations initiated since 2000.  As at 30 June 2004, 48 anti-dumping measures were in force, compared with 46 in December 1999.  In the period 1 January 2000 to 30 June 2004, Brazil initiated 43 anti-dumping investigations.  During the same period, Brazil imposed definitive anti-dumping in 26 new cases.  Most of the duties fell on steel products, chemicals, and cement. 

    23.              The six countervailing measures in place in 2000 had been eliminated by late 2003, and no new countervailing measures have been imposed.  Since the establishment of the WTO, Brazil has conducted two safeguard investigations, and applied measures on both occasions, affecting coconuts and toys;  both measures are still in place. 

    24.              A number of agencies issue technical regulations, both at the federal and at the state level.  At the federal level, authority to issue technical regulations lies with the particular ministry with competence in the specific area to be regulated.  There is no general rule for preparing a technical regulation;  each body has its own internal procedures in this respect.  Technical regulations take the form of laws, decrees or resolutions, as appropriate, and are published in the Official Journal. 

    (5)               Other Measures Affecting             Trade

    25.              Since the last Review, export procedures have been codified in a single Ministerial Act but  no major modifications have been made.  Exports of certain types of wood are prohibited, suspended or subject to quotas.  Exports of a range of products are subject to licensing;  they wholly or partly represent some 10.7% of all tariff headings at the eight-digit level.

    26.              Export taxes are applied to cashew nuts, leathers and skins, and certain products exported to some countries in Latin America and the Caribbean.  Export taxes are zero-rated on all other exports, although the law allows for the application of an export tax of 30%, which can be increased to up to 150%. 

    27.              Export promotion remains a key element of Brazil's trade policy, which may well be needed to offset domestic inefficiencies such as expensive financial intermediation and, according to the authorities, to match the incentives provided by other countries.  The Export Financing Programme (PROEX), one of the main tools for export promotion, can be used for exports of goods, services, software and cinematographic works.  The amount to be financed depends on the percentage of domestic content.  The PROEX equalization modality as used for aircraft was challenged in the WTO and Brazil modified it twice during the period under review as a result of DSB recommendations.

    28.              The BNDES-EXIM programme also provides export credits for most of Brazil's export products, subject to a domestic-content requirement, in value terms, of at least 60%.  The Export Credit Insurance (SCE) scheme guarantees and covers losses incurred by exporters from non-receipt of foreign payments for their exports.  The Brazilian Export Programme (BEFIEX) was discontinued in 2002.

    29.              Brazil maintains an array of incentives and assistance schemes both at the federal and state levels to promote regional development, research or certain sectors.  There are also some general support schemes, such as Automatic BNDES and the FINAME, which are contingent upon domestic-content and/or local-ownership requirements.

    30.              Privatization was pursued actively until 2002.  The major privatization operations during the 2000-02 period affected petroleum and mining companies, and financial institutions.  Efforts have continued to apply competition policy legislation more extensively, make more assertive use of competition policy, and to bring increasingly important cases under the law. 

    31.              Brazil is not a party to the WTO Plurilateral Agreement on Government Procurement.  Although, in general, national treatment is afforded to foreign suppliers legally established or represented in Brazil, domestic law grants preferential treatment to telecommunications and informatics products developed within Brazil.  While fostering the development of the targeted industries, procurement preferences might increase the cost of government services. 

    32.              Since 2000, Brazil has revised or adopted new laws and regulations on intellectual property rights, in areas such as copyright, patents, compulsory licensing, information disclosure and trade mark legislation.

    (6)               Sectoral Policies

    33.              Since its last Review in 2000, Brazil has continued to promote greater competition and efficiency within sectors, notably in services;  although the State remains involved in production activities in some sectors, the extent of this involvement has continued to diminish since 2000.  At the same time, Brazil has maintained a tariff structure that protects a number of manufacturing activities while implicitly taxing agriculture and mining. 

    34.              Assistance to agriculture appears modest and, like in earlier years, mainly takes the form of minimum-price supports and rural credit at preferential rates.  These are complemented by marketing schemes, and market-oriented price and stabilization mechanisms.  Most rural credit is provided by private sources, but the Government intervenes by setting minimum credit requirements for banks, as well as regulating interest rates, or by assuming risk coverage.  As a large exporter of agricultural products, Brazil has much to gain from the reduction of distortions in world markets and, thus, has over the years been engaged actively in WTO negotiations, calling for the reduction of all trade-distorting domestic support measures on a product-specific basis.

    35.              Although falling, state participation remains significant in the hydrocarbons industry, where certain policies are in place to favour domestic suppliers.  The alcohol fuel industry has been largely liberalized although alcohol-fuel stocks are financed by the Government for energy security reasons.  A crisis in the electricity sector during the second half of 2001 led to major policy changes to ensure the supply of electricity, and promote affordable tariffs and universal service programmes.

    36.              The manufacturing sector is highly diversified and has been one of the most dynamic areas of the economy.  However, while some industries have become world-class producers, others have sought contingency protection against import competition.  Protection through higher-than-average tariffs is provided to activities such as beverages, transport equipment, clothing and footwear.  As in the past, specific support programmes, particularly financing, have benefited the automobile, shipbuilding, and aircraft industries.  Brazil's industrial policy now emphasizes expanding the volume of exports, particularly by small and medium-size enterprises. 

    37.              Brazil has continued to liberalize its services sector in recent years, which in turn has promoted efficiency gains.  Liberalization has been particularly noticeable in telecommunications, financial services, and port and airport services.  The State is still an important supplier of banking and insurance services, but private participation, including foreign, has increased in these and other areas.  Moreover, the State may establish limits to foreign investment in telecommunications and financial services.

    38.              Foreign-ownership restrictions remain in air transport services, and cabotage restrictions apply to both maritime and air transport.  Brazil applies a tax on freight with different rates for domestic or international cargoes.  A lighthouse fee is applied only to foreign flagged vessels.

    39.              Consolidation of the changes that followed the privatization of the state-owned system in 1998 has continued in the telecommunications sector.  As a result, competition in long-distance and mobile telephony is deemed to have emerged, but not in local fixed telephony.  Brazil has no specific GATS commitments on telecommunications.

    40.              Brazil has sought to enhance the effectiveness of supervision in financial services.  However, the cost of credit remains very high.  This represents a major hindrance to the development of other sectors and explains many instances of targeted assistance in Brazil.  In this respect, continuing to take steps to remove distortions and promote greater competition and efficiency in the financial sector would thus be important to reduce the need for state intervention, and promote greater policy neutrality across sectors.