Brazil’s free trade and export-processing zones sound appealing to global tech exporters with duty-free imports, simplified customs, and tax exemptions. But in reality, the process involves complex compliance, hidden taxes, and costly reclassification risks. Let’s break down how IT hardware exporters can navigate these zones effectively in 2025.
Understanding Brazil’s Free Trade Zone Framework
Brazil’s free trade zones are governed under the Export Processing Zone (ZPE) regime and the Manaus Free Economic Zone. These areas are designed to attract foreign investment and boost manufacturing and export operations.
Key highlights:
- The Free Economic Zone of Manaus (ZFM) offers tax exemptions on import duties, IPI, and PIS/PASEP taxes for qualified activities.
- ZPEs are managed under the Ministry of Development, Industry, Trade, and Services, targeting export-oriented operations.
- Goods produced in ZPEs must be exported; domestic sales trigger standard import duties. (International Trade Authorities)
| Incentive | Benefit | Limitation |
| Import Duty Exemption | 0 % for goods imported into ZPEs | Applies only to export-related activities |
| IPI & PIS/PASEP Exemptions | Reduces production cost | Domestic sale cancels the benefit |
| Simplified Customs | Faster clearance for exports | Complex when goods re-enter the domestic market |
Hidden Drawbacks for IT Equipment Exports
1. Restricted Domestic Sales
If imported IT hardware is sold within Brazil, all previous exemptions are reversed, triggering duties, IPI, ICMS, and surcharges.
2. Regional Limitations
Manaus and other ZPEs are geographically isolated, increasing logistics cost and transit time for high-value hardware. (lawsofbrazil)
3. Certification Bottlenecks
IT equipment like servers and routers may require ANATEL certification for communication components, adding 3–5 weeks to clearance timelines. (ANATEL)
4. High Audit Risk
Brazilian customs audits are detail-heavy. Any mismatch between declared use (export) and actual use (domestic sale) can result in full retroactive taxation plus fines.
How Carra Globe Helps?
Carra Globe supports global IT exporters in managing the end-to-end trade process from Importer of Record (IOR) to Exporter of Record (EOR), documentation, and customs compliance.
Importer of Record (IOR) & Exporter of Record (EOR)
We handle all legal import/export responsibilities, ensuring your shipments comply with Brazil’s ZPE and Manaus Free Zone requirements.
Learn how Carra Globe builds compliance strategies for tech exporters in Navigating ITAR & EAR Compliance for Global IT Hardware Shipments.
Duty Optimization & Customs Strategy
We help clients assess if ZPE entry is beneficial or if direct import via the Ex-Tarifário scheme offers better tax efficiency. See how we deliver real-time oversight in What is Delivery Documentation for Imports?
Digital Trade Intelligence
Carra Globe’s trade intelligence dashboards provide transparency across multiple customs checkpoints, taxes, and exemptions.
Freight & White Glove Delivery
Our freight teams coordinate safe transport of sensitive hardware (servers, racks, cables) across complex terrain while maintaining compliance with Brazil’s inland customs protocols.
Smart Export Playbook for Tech Companies
| Step | Action | Result |
| 1. Evaluate Export Zone Feasibility | Assess if Brazil’s ZPE offers a true cost advantage over standard imports | Avoid false duty savings |
| 2. Apply Correct HS Codes | Use accurate classification to prevent retroactive tax | Reduce audit exposure |
| 3. Leverage Ex-Tarifário Program | Temporary duty reduction for ICT imports | Lower cost on tech components |
| 4. Use EOR Representation | Carra Globe manages all legal filings | Faster clearance |
| 5. Track in Real Time | Use compliance dashboards to monitor tax and export activity | Stay audit-ready |
Why Brazil Still Matters for Tech Hardware Trade
Despite bureaucracy, Brazil remains Latin America’s largest tech market, and its export zones still attract hardware assembly, testing, and redistribution operations. The key is knowing when to use these regimes and having a partner that can manage both compliance and logistics with precision.
Partner With Carra Globe for Your Brazil Export Strategy
From IOR and EOR setup to duty optimization, freight coordination, and customs reporting, Carra Globe gives tech exporters the tools to stay compliant while scaling operations across Latin America.
Connect with Carra Globe’s experts to design a duty-efficient export strategy for your IT hardware shipments.
