Inverters and BESS will be impacted by new import tariffs.

New import tax rates for Capital Goods (BK) and Information Technology and Telecommunications Goods (BIT) are expected to come into effect in the coming weeks in Brazil. The change was approved by the Executive Management Committee (Gecex) at the 233rd Ordinary Meeting, held on Wednesday (28), and is awaiting publication by the board to determine the start of its validity.

According to tax and foreign trade consultant Wladimir Janousek, who analyzed the measure in a technical note, photovoltaic inverters and energy storage systems (BESS) are among the most impacted. "The realignment especially affects solar inverters, whose current rate is 12,6% and will increase to 20%. For BESS classified under NCM 8504.40.40, the rate will rise from 16% to the same level," he states.

Photovoltaic modules, which had their tax rate previously reinstated, remain at 25%. "The proposal seeks to rebalance relative prices and strengthen local production chains. However, for equipment without equivalent national production, care must be taken not to compromise the competitiveness of strategic sectors," warns the expert.

Exceptions and compliance window

The Gecex decision maintains the rates already established in the BK and BIT Exception Lists (LEBIT/BK). Products included in these lists will not have tariff changes. In principle, the import tax exemptions under the Ex-Tariff regime are preserved, with final validity to be defined for renewal requests still under analysis by DIVEX/MDIC.

Furthermore, for items currently subject to a 0% tariff that will be affected, the new rates will only come into effect in March, which allows for logistical planning. In these cases, Janousek also highlights the creation of a temporary tax rate reduction for up to 120 days., valid for new applications submitted between February 1 and March 31, 2026.

“This exceptional tariff exemption aims to prevent immediate losses for companies that import goods without domestic production. Gecex understood that a more balanced transition instrument would be necessary,” he points out.

The solar sector must assess the impacts.

For the photovoltaic segment, the effects of the change will be felt, especially in projects that depend on more complex equipment not yet produced in Brazil. "Companies will need to carefully evaluate the NCM codes of the products they import, the feasibility of requesting tariff exemptions, and the impact of this on final prices," explains Janousek.

According to him, the tariff increase has legitimate industrial justifications, but it must be accompanied by a technical perspective that considers the particularities of sectors such as solar energy, which still depend on many external components to make their projects viable.

“Solar energy has been an important driver of growth and innovation in Brazil. The risk is that a poorly calibrated tariff adjustment could end up hindering investments or making it difficult to access essential technologies, such as hybrid or storage systems,” he says.

Next Steps

The decisions of Gecex are still dependent on regulations through official acts to be published in the Official Gazette of the Union. Until then, companies and entities in the sector are evaluating possible paths to guarantee competitiveness and legal certainty.

"Now is the time for planning and strategy. Those involved in importing need to conduct a thorough technical analysis to anticipate the impacts and, if necessary, file requests for..." ex-tariff "As soon as possible," the expert concludes.

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