Import quotas for solar modules in centralized generation.

O The solar photovoltaic energy sector in Brazil faced a critical moment when the government raised the import tax on solar modules from 9,6% to 25% in November 2024.

The decision, while justified by the need to protect national industry, threatened to derail dozens of centralized generation projects already in advanced stages of development.

Companies that had obtained concessions from ANEELCompanies that conducted feasibility studies and even made contributions to the transmission system saw their projects on the verge of financial collapse.

But the story didn't end there. In July 2025, the government reconsidered its position. SECEX Ordinance No. 411, published in the Official Gazette of the Union on July 16, 2025, established a mechanism that offers a way out: import quotas with a reduced rate of 9,6%.

This instrument, the result of intense negotiations between the sector and the government, represents a pragmatic solution that balances incentives for national industry with the economic viability of large projects.

This didactic and in-depth analysis presents, step by step, how to use these quotas, what documents are needed, and what procedures are involved.

Understanding the context and quotas

Import quotas are limits on the volume (or value) of goods that can be imported with a reduced tax rate. In the case of solar modules, quotas act as a "budget ceiling" that, once exhausted, prevents further imports at the reduced rate.

The first quota, regulated by SECEX Ordinance No. 411, has the following characteristics:

Why only projects above 5 MW?

The government's decision to limit quotas to projects with a capacity greater than 5 MW reflects a clear strategy: to protect large-scale investments that were already underway. Smaller projects, especially distributed generation, remain subject to the 25% rate, which encourages domestic production of modules for these segments.

The Brazilian Photovoltaic Solar Energy Association (Absolar), through its Taxation and Logistics Working Group, coordinated by Daniel Pansarella, was instrumental in reversing the previous decision. Pansarella, who also serves as chairman of Absolar's fiscal council, presented technical and economic arguments demonstrating how the revocation of the quotas would harm projects that had already made significant investments based on previous regulatory expectations.

The negotiation also involved companies in the sector, such as Trinasolar, which recognized the quota solution as a way to maintain the viability of the centralized generation market over the next two years.

The practical process: step by step

Step 1: Verify project eligibility.

Before starting any procedure, the entrepreneur must confirm that their project meets the basic requirements:

Eligibility checklist:

1. ✓ Installed capacity greater than 5 MW
2. ✓ Valid grant of ANEEL (National Electric Energy Agency)
3. ✓ Centralized generation project (does not apply to distributed generation)
4. ✓ Assembled photovoltaic modules (not just solar cells)
5. ✓ NCM Code 8541.43.00 (Ex 001)

Practical example: XYZ solar power plant

The XYZ Solar Power Plant is a centralized generation project with a capacity of 50 MW, located in the state of Minas Gerais. It obtained its authorization from... ANEEL in March 2024, with process number ANEEL No. 48500.004567/2024-89, published in the Official Gazette of the Union on March 15, 2024. The project is under construction and requires the import of 100 solar modules of 500W each, totaling approximately US$ 6,5 million (FOB). The company meets all eligibility requirements.

Step 2: Register the import license (LI) in Siscomex.

Siscomex (Integrated Foreign Trade System) is the federal government's electronic portal where all foreign trade operations are registered. Access is via the Single Foreign Trade Portal.

Procedure:

1. Access the Single Window for Foreign Trade (www.portalunico.gov.br)
2. Authenticate yourself with a digital certificate (e-CNPJ) or gov.br.
3. Navigate to: Operations → Import Licensing → Request
4. Click on “New LI Request”
5. Fill in the basic transaction details (importer, supplier, incoterm, etc.)

Important: The order of registration in Siscomex is crucial. Import licenses (LIs) are analyzed in order of arrival, and once the global quota is exhausted, no new licenses will be issued, even if the request has already been registered.

Step 3: Correctly fill out the merchandise record.

This is the critical point. Incorrect completion of the merchandise form may result in the rejection of the import license or its analysis outside the reduced quota.

"Specification" field (required):

It must contain exactly:

Ex 001 – Photovoltaic cells assembled in modules or panels, for use in power plants with a power output greater than 5 MW. Monocrystalline photovoltaic modules, 500W, manufacturer [manufacturer's name], model [specific model], quantity [number of units].

Practical example: Correct information for XYZ solar power plant.

Field Specification:

Ex 001 – Photovoltaic cells assembled in modules or panels, for use in power plants with a power output greater than 5 MW. Monocrystalline photovoltaic modules, 500W, manufacturer Canadian Solar, model CS6L-500MS, quantity 100.000 units, total weight 5.500 tons, FOB value US$ 6.500.000,00.

Other Important Fields:

1. Quantity: Must be in units (modules) or kilograms (according to NCM).
2. Unit Value: Calculate correctly to avoid exceeding the maximum quota of US$ 8 million.
3. Net Weight: Important technical information for customs clearance.
4. Country of Origin: Specify the country of manufacture (e.g., China, Vietnam, Thailand)

Step 4: Fill in the "Additional Information" field.

This field is mandatory and must contain information that identifies the project and its connection to the... ANEEL.

Required information:

Project Name: [Exact name as per...] ANEEL]

Entrepreneur's Name: [Company Name]

Unique Generation Project Code (CEG): [CEG Number]

Administrative Act Number ANEEL[Grant number]

Date of Publication in the Official Gazette: [Date of publication]

Siscomex Dossier (if applicable): [Dossier number]

Practical example: supplementary information for xyz solar power plant

Project Name: XYZ Solar Power Plant

Entrepreneur's Name: XYZ Solar Energy SA

Unique Generation Project Code (CEG): 48500.004567

Administrative Act Number ANEEL: Ordinance ANEEL # 1.234 / 2024

Date of Publication in the Official Gazette: March 15, 2024

Siscomex Dossier: 2025.0001234

Step 5: Attach supplementary documentation (if necessary)

If the importer is different from the entrepreneur, it is mandatory to attach a contract or similar instrument that proves the relationship between the parties.

Accepted documents:

1. Contract for the supply or purchase of modules
2. Import contract
3. Power of attorney with specific powers
4. Statement of responsibility
5. Any document that proves the business relationship.

Attachment procedure:

1. In Siscomex, access the "Electronic Document Attachment" module.
2. Select document type
3. Upload the file (PDF, JPG, or PNG)
4. Note the generated file number.
5. Enter this number in the "Additional Information" field of the LI (Licensing License).

Practical example: case with an importer different from the entrepreneur.

Let's suppose that the XYZ Solar Power Plant hired the company "Broker Importações Ltda." to import the modules. In this case:

1. Entrepreneur: XYZ Solar Energy SA
2. Importer: Broker Importações Ltda.

Broker Importações must attach a signed contract with XYZ Energia Solar proving its authorization to import the modules on behalf of the project. The contract must include:

1. Identification of the parties
2. Description of the modules to be imported.
3. Total value
4. Explicit authorization to carry out the import.
5. Signature of both parties

Step 6: Submit the LI and await analysis.

After filling in all the required fields and attaching the necessary documents, the importer must submit the import license (LI). The system will generate a protocol number and a registration date.

Typical deadlines:

1. Formal review: 5 to 10 business days
2. Analysis with regulatory approval (rare for solar modules): up to 30 business days.
3. Issuance of the LI (Lisbon Import License): Immediately after approval.

LI Status:

The importer can track the status of the import license (LI) through Siscomex:

1. Registered: LI has been registered, awaiting analysis.
2. Approved: The import license (LI) has been approved and can be used for customs clearance.
3. Denied: LI was rejected (requires correction and new registration)
4. Cancelled: The import license (LI) has been cancelled (this may be at the importer's request or due to expiration).

Step 7: Customs clearance and delivery of goods.

After the import license (LI) is issued, the importer can proceed with customs clearance. This is a process that involves the Federal Revenue Service and may include:

1. Presentation of customs documents
2. Physical or documentary inspection of the goods.
3. Payment of taxes (import tax, ICMS, PIS, COFINS)
4. Released for delivery

Important: Customs clearance is not the responsibility of SECEX or DECEX, but of the Federal Revenue Service. The importer must work with a licensed customs broker.

Part 3: The DUIMP (Single Import Declaration) alternative

SECEX Ordinance No. 411 also allows the use of the DUIMP (Single Import Declaration) as an alternative to the traditional Siscomex LI. The DUIMP is a more modern electronic document that centralizes customs, administrative, and commercial information.

When should you use Duimp?

Duimp is especially useful for:

1. Importers with multiple frequent operations
2. Operations with a higher volume of documentation.
3. Integration with modern ERP systems

Duimp Procedure:

1. Access the Single Window for Foreign Trade
2. Navigate to: Operations → LPCO (Licenses, Permits, Certificates and Other Documents)
3. Request a new import license.
4. Fill in the data in the LPCO module.
5. Register the product in the "Product Catalog" of the Single Portal.
6. Attach supporting documents.
7. Submit for review

The distribution criteria and documentation requirements are identical to those of traditional LI.

Part 4: Limits, restrictions, and important considerations

Each project is entitled to a maximum initial quota of US$8 million. This means:

1. An importer may obtain multiple import licenses (LIs) for the same project, provided the total does not exceed US$8 million.
2. After reaching the limit, new imports are only permitted after the customs clearance of the previous ones.
3. Each new concession is limited to the amount already cleared.

Practical example: managing multiple LIs

The XYZ solar power plant needs to import modules in three stages:

1. First LI: US$ 3 million (50 modules) – Registered on July 20, 2025
2. Second LI: US$ 3 million (50 modules) – Registered on July 25, 2025
3. Third LI: US$ 2 million (33.333 modules) – Registered on July 30, 2025

Total: US$ 8 million (maximum limit reached)

After the customs clearance of the first import license (let's say, on August 15, 2025), the company can request a fourth import license for up to US$3 million (corresponding to the amount cleared).

The usage queue and the registration order

The global quota is distributed in order of registration in Siscomex. This creates a "queue" of importers. Once the quota of US$717,41 million is exhausted, Decex will not issue new licenses.

Practical implication:

Importers who register their import licenses late risk not being able to access the reduced quota. Therefore, prompt registration is crucial.

Prohibition of multiple ventures by LI

SECEX Ordinance No. 411 explicitly prohibits the inclusion of more than one project in a single LI (Import License). This means:

1. Each LI (Legal Instruction) must refer to a single project.
2. Different projects require different LIs.
3. It is not possible to "group" projects to optimize the quota.

Part 5: Schedule and planning

Critical deadlines

Planning recommendations

For projects in advanced stages:

1. Immediate: Verify eligibility and prepare documentation.
2. Week 1-2: Registering the Import License (LI) in Siscomex
3. Weeks 3-4: Follow up on analysis and approval.
4. Weeks 5-6: Initiate customs clearance procedures.
5. Weeks 7-12: Receiving and installing the modules

For projects under development:

1. Consider the existence of quotas in financial planning.
2. Anticipate obtaining the concession ANEEL to ensure eligibility
3. Set aside time for negotiations with international suppliers.

Part 6: Common mistakes and how to avoid them

Error 1: Incorrectly filled specification

Problem: Omitting "Ex 001" or failing to mention that it is for generating plants above 5 MW.

Solution: Copy exactly the description provided in SECEX Ordinance No. 411.

Error 2: Missing supplementary information.

Problem: Failure to provide the CEG or the grant number. ANEEL.

Solution: Consult the ANEEL to obtain the exact grant number and the CEG.

Error 3: Incomplete documentation

Problem: Failure to attach contract when importer ≠ entrepreneur.

Solution: Always attach supporting documentation when applicable.

Error 4: Exceeding the $8 Million limit

Problem: Registering import licenses that, when added together, exceed US$8 million.

Solution: Carefully calculate the FOB value and distribute it across multiple LIs if necessary.

Error 5: Delayed registration

Problem: Registering the LI (Limit of Intake) when the quota is already close to being exhausted.

Solution: Register as soon as the documentation is ready.

Conclusion: viability recovered

Import quotas for solar modules represent more than just a fiscal instrument.

They symbolize a governmental recognition that industrial policy cannot be implemented in isolation from the reality of investments already made.

The negotiation that resulted in SECEX Ordinance No. 411 demonstrated that dialogue between the private sector and the government is possible and productive.

For entrepreneurs with centralized generation projects above 5 MW, the quotas offer a two-year window of opportunity (until July 2027) to import modules at a reduced rate. The process, although detailed, is clear and accessible for those who prepare adequately.

The role of entities like Absolar, through its Taxation and Logistics Working Group, was fundamental in building this solution. Leaders like Daniel Pansarella demonstrated that the technical and economic defense of the sector's interests is more effective than simple political contestation.

For those planning to use the quotas, the recommendation is simple: don't procrastinate. The order of registration in Siscomex is crucial, and the overall quota, although generous, is finite.

References and official documents

1. SECEX Ordinance No. 411, of July 15, 2025 – Establishes criteria for the allocation of import quotas (Official Gazette of the Union, 07/16/2025)
2. GECEX Resolution No. 757, of July 10, 2025 – Amends the import tax rate for photovoltaic modules.
3.  QQ Single Window for Foreign Trade – www.portalunico.gov.br
4. National Electric Energy Agency (ANEEL) - www.aneel.gov.br
5. Brazilian Photovoltaic Solar Energy Association (Absolar) – www.absolar.org.br 

The opinions and information expressed are the sole responsibility of the author and do not necessarily represent the official position of the author. Canal Solar.