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Manaus Free Trade Zone and export processing zones (ZPE)

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Last verified: 2026-10-27 · Status: Changing

The Manaus Free Trade Zone exempts foreign goods entering for consumption, manufacturing or re export from import duty and IPI, treats Brazilian goods sent there as exports, and is constitutionally guaranteed until 2073. Goods made in Manaus and sold to the rest of Brazil pay import duty only on their foreign inputs, cut by a coefficient tied to local content, if they follow an approved basic production process. Export processing zones (ZPEs) suspend import duty, IPI, PIS, COFINS and AFRMM on equipment and inputs for up to 20 years, and since 2021 have no minimum export share.

USD conversions use the Banco Central do Brasil PTAX selling rate of 26 October 2026, BRL 5.5007 per USD.

Key facts

Manaus Free Trade Zone guaranteed until	2073 yearEmenda Constitucional nº 83/2014, ADCT art. 92-A, as of 2026-10-27 · in force
Import duty reduction on inputs, Manaus projects approved before 31 March 1991	88 %Decreto nº 6.759/2009, art. 512, § 5, as of 2026-10-27 · in force
ZPE regime guarantee per authorisation, maximum	20 yearsLei nº 11.508/2007, art. 8, as of 2026-10-27 · in force
ZPE minimum export share of revenue	None (80 percent rule repealed in 2021) Lei nº 11.508/2007, art. 18, repealed by Lei nº 14.184/2021, as of 2026-10-27 · in force

The rule

1. The Manaus Free Trade Zone is a free trade area with special tax incentives created to build an industrial, commercial and agricultural centre in the interior of the Amazon.Decreto nº 6.759 (Regulamento Aduaneiro), based on Decreto-Lei nº 288 of 28 February 1967 art. 1, art. 504, 2009-02-05 official text · verified 2026-10-27

2. Constitutional Amendment 83 added art. 92-A to the transitional provisions of the Constitution, adding 50 years to the term in art. 92; the free zone agency SUFRAMA states that this extends the Manaus Free Trade Zone until 2073.Emenda Constitucional nº 83, art. 1 (ADCT art. 92-A), 2014-08-05 official text · verified 2026-10-27

3. Foreign goods entering the zone for internal consumption, manufacturing, farming, fishing, business operations or storage for re export are exempt from import duty and IPI. Arms, tobacco, alcoholic drinks, passenger cars and most perfumes and cosmetics are excluded, and goods must enter through ports, airports or customs premises in Manaus.Decreto nº 6.759, based on Decreto-Lei nº 288 art. 3, art. 505, caput, §§ 1 and 5, 2009-02-05 official text · verified 2026-10-27

4. Brazilian goods sent to the zone are treated as exports, and imports into the zone need non automatic licensing with express approval of SUFRAMA before clearance.Decreto nº 6.759, based on Decreto-Lei nº 288 art. 4, arts. 506 and 507, 2009-02-05 official text · verified 2026-10-27

5. Goods manufactured in the zone and sent to the rest of Brazil pay import duty on their foreign inputs, reduced by a coefficient based on the share of domestic inputs and labour, provided they follow the approved basic production process; vehicles, tractors and parts get five extra percentage points of reduction, capped at 100, and projects approved by SUFRAMA before 31 March 1991 get an 88 percent reduction.Decreto nº 6.759, based on Decreto-Lei nº 288 art. 7 as amended by Lei nº 8.387 of 1991, art. 512, §§ 1, 2 and 5, 2009-02-05 official text · verified 2026-10-27

6. The executive may create export processing zones (ZPEs) by decree on a proposal from states, municipalities or, since 2021, private entities, including in discontinuous areas up to 30 km from the customs controlled zone.Lei nº 11.508, as amended by Lei nº 14.184 of 2021, arts. 1 and 2, § 6, 2007-07-20 official text · verified 2026-10-27 · changed: Lei 14.184 of 2021 allowed private proposers and discontinuous areas, added services, and repealed the old minimum export rule.

7. A ZPE company may import or buy locally machinery, apparatus, instruments and equipment, and also raw materials, intermediate products and packaging, with import duty, IPI, PIS, COFINS, their import versions and AFRMM suspended; on export of the final product the suspension becomes a zero rate or exemption. PIS and COFINS on imported or local services are reduced to zero.Lei nº 11.508, as amended by Lei nº 14.184 of 2021, arts. 6-A, 6-B and 6-D, 2007-07-20 official text · verified 2026-10-27

8. ZPE output may be sold in Brazil if the company pays the suspended taxes on the inputs, with interest and penalties, plus all taxes normally due on the sale, without losing the regime. The former rule requiring at least 80 percent of gross revenue from exports was repealed.Lei nº 11.508, as amended by Lei nº 14.184 of 2021, art. 6-C; art. 18 (repealed), 2007-07-20 official text · verified 2026-10-27 · changed: Lei 14.184 of 2021 repealed art. 18, which had required ZPE companies to commit to at least 80 percent of gross revenue from exports.

9. The authorising act lists the products by NCM code and guarantees the ZPE regime for up to 20 years; the national ZPE council may grant further periods of up to 20 years, and a company may stay in the zone after its regime ends. Projects that merely move an existing Brazilian plant into a ZPE are barred.Lei nº 11.508, as amended by Lei nº 14.184 of 2021, arts. 5 and 8, 2007-07-20 official text · verified 2026-10-27

Feature	Manaus Free Trade Zone	ZPE
Legal basis	Decreto-Lei 288/1967; ADCT art. 92-A	Lei 11.508/2007 as amended by Lei 14.184/2021
Duration	Until 2073	Up to 20 years per authorisation, renewable
Import side	Import duty and IPI exempt on entry	Import duty, IPI, PIS, COFINS and AFRMM suspended
Sales to rest of Brazil	Import duty on foreign inputs, reduced by a local content coefficient	Allowed, paying suspended input taxes plus normal sale taxes
Gatekeeper	SUFRAMA approval and basic production process	Decree creating the zone and authorising act listing NCM codes

Manaus Free Trade Zone and ZPEs compared (Decreto 6.759/2009; Lei 11.508/2007)

Worked example

Manaus: a manufacturer approved before 31 March 1991 ships finished goods to São Paulo containing foreign inputs that would bear BRL 500,000 of import duty (about USD 90,898); under the 88 percent reduction of art. 512, § 5 it pays BRL 60,000 (about USD 10,908).
ZPE: a plant imports BRL 10,000,000 of raw materials and packaging (about USD 1,817,950). PIS and COFINS import of BRL 1,175,000 (2.1 and 9.65 percent) plus import duty, IPI and AFRMM are suspended rather than paid, and are converted into zero rate or exemption as the output is exported.

Step by step

Choose the location: Manaus suits production for the Brazilian market with local content; a ZPE suits export oriented production with flexibility to sell locally since 2021.
For Manaus, register with SUFRAMA, obtain approval of the project and its basic production process, and plan non automatic licences for each import.
For a ZPE, check that a ZPE has been created by decree where you want to operate, file the project with the ZPE council and obtain the authorising act listing your NCM codes.
Build the cost model with the coefficient (Manaus) or the input tax payback on local sales (ZPE).
Track the tax reform: CBS and IBS are replacing PIS, COFINS, ICMS and ISS, so re run the Manaus and ZPE cost models each year of the transition.

Common traps

Moving an existing Brazilian plant into a ZPE: art. 5 of Lei 11.508 bars projects that merely transfer operating plants.
Assuming all products qualify in Manaus: arms, tobacco, alcoholic drinks, passenger cars and most perfumes and cosmetics are excluded from the entry exemption.
Shipping from Manaus without an approved basic production process: the duty reduction on sales to the rest of Brazil depends on it.
Relying on old ZPE advice: the 80 percent export commitment and the 20 percent domestic sales cap no longer apply after Lei 14.184 of 2021.

Sources

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