Brazil's 20% Resin Import Tariff to 2027: PE, PP and PET Buyer Guide

In October 2024, Brazil raised its import duty (Imposto de Importação, II) on polyethylene, polypropylene and PET from the 12.6% Common External Tariff (CET) to 20% for one year, through the DCC list, Mercosur’s list of tariff increases for conjunctural trade imbalances. In trade-policy language, conjunctural means temporary.

On October 17, 2026, that one-year measure starts its third annual period, and the four core PE, PP and PET lines sit on a Mercosur list that puts no time limit on its entries. Budget the 20% as a constant.

The rate is old news. What moved sits around it: PVC drops to 12.6%, the taxes on top of the duty change on January 1, 2027, and origin decides who pays the 20% at all.

What did Brazil decide about PE, PP and PET import tariffs for 2027?

Brazil kept a 20% import duty on PE, PP and PET from October 17, 2026 to October 16, 2027. Gecex Resolution 969/2026 moved the four core lines onto LETEC, Mercosur’s list of exceptions to the Common External Tariff; Resolution 963/2026 renewed the other resin lines on the DCC list. PVC was not renewed and falls to 12.6%.

Gecex, Camex’s Executive Management Committee, approved the renewals on August 27, 2026 (240th meeting) and moved the four core lines to LETEC on September 24 (241st meeting). Abiquim, the petitioner, welcomed it on October 7; the politics are in who backs and who fights the tariff.

Which NCM codes pay 20% from October 17, 2026?

Four core lines pay 20% on LETEC under Res. 969: NCM 3901.10.30 (LDPE), 3901.20.29 (HDPE), 3902.10.20 (PP) and 3907.61.00 (PET). Seven more resin lines stay on the DCC list under Res. 963, six at 20% and EPS at 18%. Only PVC changes rate, dropping to 12.6%; the core four just switch lists.

Not on either list, so at the 12.6% CET: GPPS/HIPS (3903.19.00), filled HDPE (3901.20.19) and liquid or paste EVA (3901.30.10), per MDIC’s annex spreadsheet.

Why did PVC fall back to 12.6%?

Gecex refused the renewal on August 27, 2026, so PVC (NCM 3904.10.10) pays 20% through October 16 and the 12.6% CET from October 17, 2026. MDIC’s technical note gave the reason: 76% of 2025 PVC-S imports came from preferential origins paying 0%, rising to 89% in 2026. A 20% duty had little left to stop.

By country, per paragraph 177 of the note: Colombia 49%, Egypt 20% and Argentina 7% in 2025; Colombia 56%, Egypt 23% and Argentina 10% in the 2026 months covered. The US share fell from 15.9% to 0.7% once the anti-dumping duty (AD) on US PVC rose. The note concludes:

“verifica-se capacidade muito limitada de utilização do imposto de importação para contenção dos fluxos de importação de PVC-S, haja vista o ingresso crescente de importações originárias de Colômbia e Egito, que contam com 100% de preferência tarifária em suas exportações para o Brasil”

Our translation: The import duty has very limited capacity to contain PVC-S import flows, given the growing imports from Colombia and Egypt, which enjoy a 100% tariff preference on their exports to Brazil.

— MDIC, Technical Note SEI 2104/2026 (public extract), paragraph 177, August 27, 2026

Abiquim’s executive president blamed anti-dumping instead:

“The justification they sent is that this product would be covered by the US ADD.”

— André Passos Cordeiro, Executive President, Abiquim, speaking at an industry event on September 1, 2026, as reported by Chemical Week, September 4, 2026

His reading is partial: MDIC’s note leads with preferential origins. The AD does stay, at 43.7% on US-origin PVC to September 19, 2027 and 21.6% on Chinese PVC to August 6, 2031. A distributor in the same Chemical Week report said the non-renewal “could reverse a 10% price increase recently announced by one local producer.”

The lesson reaches past PVC: a 20% duty bites only where no preference applies. For PE, PP and PET, the origin table shows where.

How long has Brazil charged 20% on resins?

Since October 15, 2024, in three one-year windows. Res. 648/2024 raised PE, PP and PET from 12.6% to 20% until October 14, 2025. Res. 800/2025 renewed the rates from October 17, 2025 to October 16, 2026. Res. 963 and 969 carry them from October 17, 2026 to October 16, 2027.

The rate cannot go higher: 20% is the ceiling Brazil has bound at the WTO for these resins (MDIC technical note, Quadro 01).

The two lists renew differently. The DCC list (CMC Decision 27/15) runs in periods of up to 12 months, renewable without limit while the conditions persist; Brazil must ask Mercosur at least 30 days before expiry. LETEC sets no term per line: the Camex guide says “não há restrição quanto ao prazo de vigência das exceções tarifárias” (no restriction on how long tariff exceptions last).

Syntex reading, not an official statement: on LETEC, the four core lines lose the DCC’s 12-month renewal ritual, so their 20% can outlast this period without a fresh imbalance case. No official source says why they moved. Res. 969’s 12-month window was Brazil’s own choice and still ends on October 16, 2027; after that, 20% needs a new Gecex act, or the line falls back to 12.6%. The monitoring table tracks that decision.

How much does the 20% tariff add to a tonne of imported resin?

The import duty (Imposto de Importação, II) is never creditable, so 20% costs US$74 more per US$1,000 of customs value than the 12.6% Common External Tariff (CET), and US$200 more than a 0% preferential origin. The rest is mostly cash: on an illustrative São Paulo tonne, US$664.10 leaves at clearance and a Lucro Real buyer recovers US$456.04 as credits.

Every Brazilian clearance sheet carries two totals: what the import costs you, and the cash it takes before the cargo moves, credits included. Your price list runs on the first, your treasury on the second.

Our PE outlook stopped at the anti-dumping line. This section prices the rest of the stack under 2026 rules; the 2027 tax section covers the January 1, 2027 switch.

Which taxes does a resin import pay in Brazil?

Under 2026 rules a resin import pays six charges: the II, IPI at 3.25% (5% on NCM 3901.10.30), PIS-Importação at 2.1%, COFINS-Importação at 9.65%, state ICMS-importação (18% in São Paulo, grossed up on itself) and AFRMM at 8% of ocean freight. A Siscomex fee applies per declaration, and anti-dumping only to covered origins.

Credits depend on your tax regime and on your output being taxed. Simples Nacional buyers are not modelled (LC 123 art. 23 bars these credits). Confirm with your tax adviser.

What does 20% versus 12.6% versus 0% do to one tonne of PE?

On an illustrative US$1,000 tonne of HDPE (NCM 3901.20.29) cleared in São Paulo under 2026 rules, the 20% II costs US$74.00 more than 12.6% and US$200.00 more than 0%, for Lucro Real and Lucro Presumido buyers alike. Cash out at clearance rises further, by US$93.18 and US$251.83, because the II also inflates the IPI and ICMS bases.

ILLUSTRATIVE example. One tonne, three tariff scenarios, every other input held still:

• Product: HDPE, NCM 3901.20.29, from outside the US and Canada (no anti-dumping), at an assumed US$1,000.00 per tonne CIF.
• Columns: 0% is a Mercosur origin under ACE-18 with a valid certificate of origin (also Colombia, Chile and Egypt on this line); 12.6% is the CET this line returns to if not renewed after October 16, 2027; 20% is in force.
• Freight: an assumed US$100 per tonne, inside the CIF value; AFRMM at 8% adds US$8.00.
• Siscomex fee: R$154.23 (one DUIMP, one addition) over an assumed 500 t at R$5.0521 per US$ (BCB PTAX sell rate, October 15, 2026): US$0.06 per tonne.
• ICMS: São Paulo, 18%, grossed up (sum ÷ 0.82).
• Left out: port, terminal and storage; brokerage; inland freight; financing and FX; state incentives or deferrals; Simples Nacional; and CBS/IBS, which take no cash in 2026 (see the 2027 switch).

Read the bottom rows first. Under both regimes the cost gap is the II alone: PIS and COFINS sit on customs value and do not move with it, and a Lucro Presumido converter pays them, uncredited, in every column.

The cash gap splits into US$74.00 II, US$2.41 IPI and US$16.77 ICMS against 12.6%, and US$200.00, US$6.50 and US$45.33 against 0%. The IPI and ICMS share comes back as credits, so it ties up working capital without raising the per-tonne cost.

ICMS varies by state. In Santa Catarina (17%; RICMS/SC art. 26), cash out at clearance is US$644.05 at 20%, US$551.99 at 12.6% and US$395.25 at 0%, and the non-recoverable rows hold because ICMS is creditable. For resin, that state matters more than São Paulo: Comex Stat (MDIC) registers 30.4% of January–September 2026 PE imports and 49.1% of PP to Santa Catarina importers, against 6.2% of PE to São Paulo. Many are traders on TTD 409/410, a resale regime that defers import ICMS (RICMS/SC Anexo 2 art. 246) and was not built for converters.

You pay the cash row before you sell anything made from that tonne (timing by line); our Resin Supply Credit Program lets you pay for the resin after your operational cycle.

Where does anti-dumping stack on top of the 20% tariff?

Only on covered origins. US-origin PE pays US$199.04 per tonne and Canadian-origin PE US$238.49 under Gecex Resolution 876/2026, in force from April 14, 2026, on top of the 20% II. The duty is flat and never creditable. In São Paulo it also enters the ICMS base, so each US$1 of anti-dumping takes about US$1.22 of cash.

The order covers NCM 3901.10.30, 3901.20.29 and 3901.40.00 (MDIC; Res. 876), and the duty is due at registration. It stays out of the IPI and PIS/COFINS bases, but São Paulo (SEFAZ-SP RC 1965/2013) and Paraná (SEFA-PR Consulta 01/2010) add it to the ICMS base; the CBS section covers 2027.

At 20% in São Paulo, a US origin lifts the illustrative tonne’s cash out at clearance from US$664.10 to US$906.83, and its non-recoverable cost to US$407.10 (Lucro Real) or US$524.60 (Lucro Presumido). A Canadian origin takes it to US$954.94, US$446.55 and US$564.05.

A request to raise the duty to US$456.10 per tonne (US) and US$323.16 (Canada), which Plástico Sul América reported as due for review on August 27, 2026, is still pending: Gecex took it off its 240th meeting agenda for further technical and legal analysis and has published no decision.

Receita Federal’s official import-tax simulator shows “apenas as ad valorem” rates, so add the anti-dumping line by hand. The per-shipment arithmetic is in our PE outlook; the PP and PET orders sit in the origin table.

Treat these figures as a template: your NCM, state, regime and freight change the result, so confirm your stack with your customs broker or tax adviser before you price a contract. Our customs clearance team assists with NCM classification and origin documents; freight and demurrage are in the July landed-cost guide.

What changes in Brazil’s resin import taxes on January 1, 2027?

On January 1, 2027, the import duty stays where Gecex put it; the taxes calculated on top of it change. PIS/COFINS-Importação give way to CBS, IBS starts at 0.1%, and IPI on resins drops to zero. CBS and IBS are triggered at the cargo’s release, and their base includes the import duty and any anti-dumping duty.

Does the tax reform change the 20% import tariff?

No. The consumption-tax reform in LC 214/2025 replaces PIS/COFINS and zeroes most IPI, but it leaves the import duty (II) alone. The 20% on PE, PP and PET keeps running on the Gecex calendar. The reform changes where that 20% lands: from January 1, 2027, it sits inside the base of the new taxes.

The reverse holds too, as Contabilidade Itaipu’s October 8, 2026 analysis notes: the Gecex decision sets no new IPI, PIS/COFINS, IBS or CBS rate.

How do CBS and IBS replace PIS/COFINS on imports?

From January 1, 2027, LC 214 revokes PIS/COFINS-Importação. CBS replaces them at the reference rate minus 0.1 percentage point, and IBS, the state and municipal tax, runs at 0.1%. The Senate is due to set the CBS reference rate by December 15, 2026; as of October 16, it had not.

The TCU, Brazil’s federal audit court, is due to send its calculation by October 30, 2026 (LC 214 art. 349 §1, extended for 2026 by art. 353 §2); if the Senate misses its date, the TCU’s rates apply meanwhile. Until then, model CBS as a variable and file the resolution with the quote it changes (our dated-evidence rule).

The base is the sharper change. Through 2026, PIS/COFINS-Imp sits on customs value alone, so the duty never compounds into it (2026 tax stack). From 2027, LC 214 art. 69 puts the II and any anti-dumping duty inside the CBS and IBS base: each US$100 of II adds US$100 × the CBS rate in CBS.

That extra CBS is cash, creditable for importers under the regular CBS regime (art. 78). Whether a Lucro Presumido converter gets the same credit is not verified; confirm with your tax adviser.

São Paulo, Paraná and Minas Gerais say CBS and IBS will sit inside the ICMS base from 2027; a São Paulo court has blocked that for one taxpayer, so the point is unsettled. Those rulings concern domestic operations, not imports specifically; ask your tax adviser before you budget 2027 ICMS.

The Receita Federal’s reform guide states the IPI change:

“Redução a zero das alíquotas do IPI sobre todos os produtos, exceto aqueles que também sejam industrializados na Zona Franca de Manaus (ZFM)” (“IPI rates cut to zero on all products, except those also manufactured in the Zona Franca de Manaus (ZFM)”)

— Receita Federal, Entenda a Reforma Tributária do Consumo, updated July 3, 2026

Resin reaches zero either way: LC 214 art. 454 zeroes any IPI rate below 6.5%, even on products also made in the ZFM.

What should you do with cargo clearing in December versus January?

Brazil fixes the import duty, PIS/COFINS and any anti-dumping on the day the import declaration (now the DUIMP for most sea cargo) is registered, and debits them that day. ICMS must be settled before the terminal releases the cargo. From 2027, CBS and IBS run on release, but a December registration released in January stays on PIS/COFINS.

That rule is LC 214 art. 408 §1 (as reworded by LC 227/2026). Two edges are open, so put both to your broker or tax adviser before registering a cargo that could straddle the year-end:

• IBS. Art. 408 §1 names CBS only, so whether the 0.1% IBS falls due on a January release of a December registration is not addressed.
• IPI. It is paid at a December registration at the 2026 rate, but its taxable event, clearance (desembaraço), may fall in January, when resin IPI is zero. We found no rule for that case.

Do not move a registration across December 31 for tax reasons: the CBS rate is unknown and both edges are open. File each straddling cargo’s registration date, release date and DUIMP tax lines with its landed cost; our customs clearance team coordinates the documents.

The cash clock moves too: from 2027, CBS and IBS must be paid by delivery of the goods (LC 214 art. 76), before your finished goods sell. The Resin Supply Credit Program defers the resin bill; the tax keeps that date. DUIMP and ERP set-up is on the buyer checklist.

Which origins and regimes avoid Brazil’s 20% resin tariff?

Two routes beat the 20%: a preferential origin or a tax regime. Mercosur, Colombia, Chile and Egypt enter at 0% II with valid proof of origin, and Israel does on LDPE/LLDPE only; the EU, the Gulf, Asia, the US and Canada pay the full rate. The Zona Franca de Manaus (ZFM) and drawback help manufacturers, not traders.

A preference is a margin on whatever tariff is in force, so a 100% margin means 0% at any rate Gecex sets, renewal or not. MDIC’s own technical note (Quadro 33 and para. 155) says a 100% preference “can reduce or neutralize” the higher rate (our translation). That is also why PVC left the list.

Which countries ship PE, PP and PET into Brazil below 20%?

Mercosur (ACE-18), Colombia (ACE-72), Chile (ACE-35) and Egypt pay 0% II on all four core lines with valid proof of origin; Egypt’s PET reached 0% only on September 1, 2026. Israel pays 0% on LDPE/LLDPE 3901.10 alone. Mexico and Singapore get partial cuts. Every other listed origin pays 20%.

The table covers the II on the listed NCM codes; anti-dumping comes on top by origin, and our 2027 outlook maps which PE origins sit outside that duty. Its “Middle East” row means the Gulf producers behind Hormuz, which have no preference; Egypt and Israel have their own Mercosur agreements, and their own rows here.

Every 0% row is conditional. Portaria SECEX 373/2024 added internal controls for suspected origin fraud (Siscomex), and the Egypt FTA and ACE-72 allow retroactive denial of the preference. We found no 2025–2026 origin case on these resins; price any routing claim through Argentina or Egypt as a risk anyway. Multi-origin trading writes the certificate into the offer, the supplier scorecard grades the paperwork, and your freight forwarder keeps Egyptian cargo on direct transport.

Where did Brazil’s PE imports come from in 2026?

The US share of Brazil’s PE imports fell from about two-thirds in 2025 to a monthly low of 12% in April 2026 (S&P Global), recovering to 31% in September; 29% across January–September (Comex Stat). Argentina, Saudi Arabia, Egypt and China gained ground, while volume fell 1.6% year on year, to 1,385 kt.

HDPE (3901.20) moved most: between 2025 and January–September 2026, the US fell from 61.9% to 22.0% of it and Egypt rose from 6.8% to 16.9%. Saudi Arabia went from 1.6% to 12.1% of LLDPE (3901.40). ITP put the first-half drop in North American PE at 55%, to 317 kt.

Volume rose 5.3% in the first half, so any “+5%” headline is an H1 number. The third quarter fell 14.3%, and September’s 111 kt was 28% below September 2025, the lowest month since at least January 2025.

Origins entitled to 0% supplied 28.6% of January–September PE imports (18.1% in 2025), 49.6% of PP and 13.8% of PET, per Comex Stat. Those are upper bounds, since each cargo needs valid proof of origin. More than 70% of PE tonnage paid the full 20%, from the US (plus AD), Saudi Arabia, China, the Netherlands (the EU row in practice), Korea and Vietnam.

The February realignment post is the early-2026 baseline; for 2027, use the outlook’s sourcing map and check Korean grades against the South Korea checklist.

Can the Zona Franca de Manaus or drawback cut the import tax?

Yes, for manufacturers. A Manaus plant with a Suframa-approved project that meets the PPB pays II on foreign resin cut by 88% when its products leave for the rest of Brazil. Drawback suspends II, IPI, PIS/COFINS and AFRMM on inputs for exported goods. Resin resold out of the ZFM unprocessed pays every import tax.

Under Decreto-Lei 288/1967, foreign goods consumed or processed in the ZFM pay no II or IPI (art. 3), resale to the rest of Brazil pays all import taxes (art. 6), and approved products get the 88% cut (art. 7; FIEAM lists who qualifies). Illustratively, a 20% II becomes 20% × 12% = 2.4%.

For resin, the PPB is the hard part. Under Portaria Interministerial MDIC/MCTI 58/2024, translucent PE and PP compounds need 0.5% non-polymeric content until December 31, 2026 and 1% from January 1, 2027, and inert filler does not count. Adirplast, the distributors’ association, has complained of imported resin sold fraudulently as compounds out of Manaus.

Amazonas-registered importers took 37.6% of January–September 2026 PE imports (Comex Stat). The II cut should carry into 2027, since the II sits outside the consumption-tax reform (our inference), and LC 214/2025 art. 443 suspends CBS and IBS on imports by incentivised ZFM industry. Syntex’s managers set up SYNTEX Amazônia, a ZFM manufacturer, in 2016.

Drawback suits converters that export, directly or by supplying an exporter. The Ato Concessório must come before the import and runs one year, extendable once (Siscomex FAQ). If the exports do not happen, the taxes fall due with interest and fines (Siscomex). ICMS depends on the state, and whether drawback suspends anti-dumping duty is unverified: ask your broker.

Will the tariff extension push resin prices up in Brazil?

Not by itself. The renewal keeps the import duty where it already was, so it adds no new step to your price. It does keep a higher landed cost on every competing import from a non-preferential origin, and that landed cost is the benchmark a domestic quote must beat.

How does a 20% import tariff set the domestic resin price?

Through the import you could buy instead. Resins made in Brazil follow international price references, UOL reported on August 26, 2026, while a fully foreign supplier passes freight, exchange rate and tariffs through in full, said Ibeps economist Eric Gil Dantas. The 20% lifts the landed cost of that alternative; the per-tonne table shows by how much.

The tariff explains little of 2026’s PE swing; its rate never moved. Comex Stat average customs values (averages, not quotes) put imported PE at US$1,070/t in February, US$1,783/t in July and US$1,512/t in September. They trail spot by one to two months, which fits ICIS’s April 16, 2026 report of Brazilian PE and PP prices up 64% to 80% since late February, with a peak expected around May.

Then the curves split. On August 14, 2026, Braskem said consultants expected Brazilian PE–naphtha spreads to fall 59% from the second to the third quarter (call transcript), while Plastics News reported North American PE contracts up 5 cents a pound in September. When Brazilian and US prices diverge like that, “a paridade de importação se fecha” (import parity closes), Plástico Sul América wrote on August 19, 2026. The third-quarter drop in PE imports fits.

No free benchmark publishes a Brazilian domestic resin price for September or October 2026. Hold every domestic offer against a live import quote, built from the import-parity lines in our diesel dashboard.

Who asked for the tariff and who is fighting it?

Abiquim, the chemical industry association, asked for it, backed by Braskem, the PET producers Alpek and Indorama, and regional chemical unions. Converters and large resin users fought it. MDIC’s technical note counted 202 submissions in the consultation: 103 in support and 99 against. Gecex renewed the resin lines anyway and dropped only PVC.

Abiquim says the increase “não deve gerar efeito inflacionário relevante” (should not have a relevant inflationary effect). Its own study puts the DCC list’s effect from October 2024 to March 2026 at 0.015 percentage points of IPCA inflation. That is the petitioner’s arithmetic.

Abiplast’s single-producer point holds for PE and PP; PVC and PET each have two domestic producers, per MDIC’s note. On the other side of that single supplier sit 14,857 companies, 409,400 direct jobs and 7.56 Mt of 2025 output, by Abiplast’s count. Food and drink users filed against too: Ambev, plus the Abia and Abir associations.

“Você protegeu o produtor de resina daqui, mas penalizou toda a cadeia que transforma.” (“You protected the resin producer here, but penalized the entire converting chain.”)

— Ivana Braga, President, Simplast (Minas Gerais plastics industry union), Diário do Comércio, September 22, 2026

On PVC, where the 20% lapses, a distributor says a recent domestic price increase could unwind (see why PVC fell to 12.6%).

Does Braskem’s restructuring change supply risk for buyers?

Not as of October 15, 2026. Braskem’s case covers about US$10.9 billion of unsecured financial obligations under the out-of-court restructuring (recuperação extrajudicial) filed August 24, 2026, and the company says supplier and customer contracts keep running. We found no force majeure notice from Braskem in 2026. The open risk is the creditor calendar.

“The out-of-court restructuring has a limited, strictly financial scope and does not cover any of the company’s obligations to its suppliers, customers and other stakeholders, which remain in force and continue to be met normally under the respective contracts.”

— Carlos Augusto Machado Pereira Brandão, CFO and Investor Relations Officer, Braskem, market notice reported by Agência Brasil, August 24, 2026 (translated from Portuguese)

Control is settled: the IG4 deal, signed in April and completed June 3, 2026, gave IG4 Capital’s Shine fund 50.1% of Braskem’s voting capital, sharing control with Petrobras (47%), Valor reported, closing what our Hormuz coverage left at the signing.

The debt is not settled. A court accepted the filing for processing on August 28, 2026, with a 120-day stay on executions (UOL), and the plan deadline is November 22, 2026 (Pipeline Valor). On October 8, Bloomberg Línea reported bondholders resisting the latest proposal; no outcome was reported by October 15.

The plants are running. Braskem sold 763 kt of resin in Brazil in the second quarter, down 8% year on year; its Brazilian crackers ran at 70%, and its exports fell 23% as it put Brazil first (2Q26 report).

Your exposure is structural, whoever owns Braskem. ICIS puts Brazil’s PE capacity about 650 kt short of demand (3.0 Mt against 3.65 Mt) and PP about 200 kt short; Plástico Sul América puts the LLDPE gap at about 400 kt. Braskem says it “can fully supply the Brazilian market”; on those figures, part of Brazil’s PE is imported either way.

Qualify a second origin for each critical grade before November 22, and log that date and Braskem’s November 12 results in the monitoring table. Our trading desk can price a preferential or multi-origin alternative against your domestic contract.

What should Brazilian resin buyers change in RFQs and contracts now?

Eight things, most of them one line in an RFQ or contract. Confirm each grade’s NCM, register PVC declarations from October 17, 2026, demand origin proof and a workable Incoterm, add a tax-change clause per instrument, get an anti-dumping origin declaration, fund taxes for registration day, prepare for January 1, 2027, and read quota descriptions literally.

None of this lowers the 20%. It stops the losses you can avoid around it, like a PVC declaration registered one day early.

1. Confirm the NCM of every grade. Under the WCO’s chapter 39 notes, a grade is polyethylene or polypropylene only if ethylene or propylene makes up 95% or more of its weight. That rule put an 8% butene LLDPE in 3901.40.00 (COSIT 98.063/2024) and splits PP 3902.10.20 from 3902.30.00, whatever the datasheet says. The code leaves your anti-dumping unchanged, because the PE order and both PP orders (US; South Africa, India) cover both codes in each pair. It does move the instrument: 3901.10.30 and 3902.10.20 sit on LETEC (Res. 969), 3901.40.00 and 3902.30.00 on the DCC list (Res. 963), and the two lists can part ways in 2027. Put the comonomer share on the RFQ and CoA, and for PET the viscosity number (3907.61.00 needs 78 ml/g or more; NESH).
2. Register PVC declarations on or after October 17, 2026. The rate is fixed on the day the DUIMP is registered (Regulamento Aduaneiro, art. 73 I), so PVC registered by October 16 pays 20% even if released later, and from October 17 it pays the 12.6% CET. The trap is early registration: a sea DUIMP can be registered with the ship still on the water (Siscomex Comunicado 018/2026). Tell your broker and freight forwarder in writing not to register PVC before October 17.
3. Write origin proof and a workable Incoterm into the RFQ. Mercosur, Colombia, Chile and Egypt ship the four core lines at 0% only with a valid certificate (or declaration) of origin, Israel only on LDPE/LLDPE 3901.10.30, and Mexico at partial rates. Copy each origin’s proof from the origin table into the RFQ, and have the supplier confirm it will still be valid on the day you register the DUIMP. Refuse DDP, because a foreign seller cannot clear goods into Brazil; Siscomex’s Incoterms 2020 table and the ICC Academy point to DAP or DPU, so ask for CFR, CIF, FCA, DAP or DPU.
4. Add a tax-change clause per instrument to your 2027 clause sheet. Judging by the 2024–2026 pattern, a decision on a fourth period would plausibly fall around August–September 2027 (our inference, not a scheduled date). LETEC has no per-line duration cap (Camex guide), so do not assume the core four lose the 20% when Res. 963 and 969 expire on October 16, 2027. Key the clause to whatever Gecex publishes for each list, bracketed at 12.6% (lapse) and 20% (the WTO-bound ceiling), as a price-adjustment trigger with a threshold rather than a force-majeure item (Morgan Lewis).
5. Get an anti-dumping origin declaration for every cargo. Anti-dumping follows the country where the resin was made, whoever invoices it: MDIC’s PE measure page lists Colombia’s Esenttia S.A. as an exporter of US-origin PE, which pays the US duty. Make the supplier name the plant and country of origin in the contract and invoice, and check them against the PP and PET orders in the origin table.
6. Fund the taxes for the day you register. DUIMP federal taxes are debited from a pre-authorised bank account at registration (Receita PCCE manual), so registering on the water spends the cash before the ship berths (our inference from the two rules); ICMS is due before release (LC 87, art. 12). Map both outflows from the worked example against your sales cycle, and price an entreposto aduaneiro, which suspends federal taxes for up to a year, extendable to two (RA arts. 404 and 408), or drawback if you export.
7. Run a January 1, 2027 readiness check. The DUIMP’s CBS/IBS fields went live on September 27, 2026 and need the state (UF) and municipality where each item is consumed, though Receita says nothing is to be collected in 2026. Map those fields in your ERP, and confirm with your tax adviser how you will credit CBS and how a December registration released in January is taxed.
8. Read Ex-tarifário and quota descriptions literally. Solução de Consulta 10.009/2026, a regional Receita ruling, applies an Ex only when all of the goods’ characteristics “se amoldem perfeitamente” (fit perfectly). So the 0% PET quota (10,000 t to September 15, 2027, Res. Gecex 950) covers only post-condensed PET with an intrinsic viscosity of 0.98–1.10 dl/g, which standard bottle grade does not reach (our inference), and it is closed to imports from free-trade partners (MDIC annex). A wrong claim costs the tax difference, interest and a 75% ex officio fine (Lei 9.430/1996, art. 44 I); LC 227/2026 revoked the legal basis of the old 1% misclassification fine from January 14, 2026.

Write item 4 down. The Civil Code says “a alocação de riscos definida pelas partes deve ser respeitada” (the risk allocation the parties define must be respected; art. 421-A). Its hardship rules need an extraordinary and unforeseeable event (arts. 478–479), and the STJ treats commodity and exchange-rate swings as ordinary business risk. A tariff in its third annual period with a published expiry is hard to call unforeseeable (our reading).

Which signals should Brazilian resin buyers track through October 2027?

Eight, each tied to a checklist item: the Gecex decision on a fourth period, LETEC’s semester windows, the PET and PP anti-dumping reviews, the PE anti-dumping increase request, the CBS rate, the DI shutdown, Braskem’s calendar and monthly import data. Keep them in one shared sheet, give each an owner, and reprice before a change reaches an invoice.

Add these rows to the sheet you keep for Panama Canal transits, and send the DUIMP and DI rows to whoever runs your customs clearance.

How can Syntex keep your Brazil resin imports moving under the 20% tariff?

Gecex sets the 20%; Syntex America works on the rest of the import. The origin on your offer decides whether you pay that duty at all. Booking and paperwork decide when the cargo clears, and the payment date decides how long your cash sits in resin.

Which Syntex service handles each step of a Brazil resin import?

Each step in this guide has a desk. Trading finds the origin and freight forwarding moves it. Customs clearance assists with NCM classification and coordinates the commercial and origin documents your broker needs. Our logistics centers and transportation cover storage and the last leg.

• Trading: multi-origin and preferential-origin offers on one grade, priced against the origin table.
• Freight forwarding: routing that keeps the origin claim intact.
• Customs clearance: help confirming the NCM line per grade, which also sets its list for the 2027 decision.
• Integrated logistics centers: a second-origin buffer while you track the 2027 signals.
• Transportation: tracked delivery to your gate.

How does the Resin Supply Credit Program help when import taxes fall due before you sell?

Brazil takes the import duty at DUIMP registration and the other import taxes before the cargo reaches you, so the money leaves your account before you sell anything made from that resin. The tax stays yours; the Resin Supply Credit Program moves the resin invoice behind your sales cycle, in three steps.

1. We supply. Syntex delivers the PE, PP or PET grade you approved, from the origin you chose.
2. You produce and sell. Your line turns the resin into film, bottles or parts, and you sell them.
3. You pay after your operational cycle. The invoice falls due once the cycle closes, so your customers’ cash can refill what the import taxes took.

Credit lines run from USD 50K to 500K+ for qualified manufacturers, sized after a credit analysis. Rerun the worked example’s cash row on your own stack, then bring your NCM list and monthly tonnage to a credit application.

We do not pay your taxes, grant origin status or give tax or legal advice. Brazilian customs rules on each preference claim, and your broker or tax adviser signs off the tax treatment. To price a preferential origin against your current supply, talk to our trading team.