Who can use this pathway?
Researchers and scientists, science and technology institutions and nonprofit entities active in research, innovation or education programs may qualify with the accreditation required by CNPq. CNPq itself is also a statutory beneficiary.
Universities, institutes, technology centers and laboratories must be assessed according to their legal status and activities. An organization’s name alone does not establish eligibility. Educational institutions must demonstrate research activity.
Technology with a defined purpose: research.
Machinery, equipment, devices, instruments, replacement parts, accessories, raw materials and intermediate products are among the categories covered for research. The technical justification should explain why each item is needed and how it will be used.
IT solutions, computing infrastructure and instrumentation can be assessed when tied to an eligible activity. Assessment concerns the specific item and transaction, not just the product’s commercial category.
What needs to be in place before purchasing.
- Valid CNPq accreditation for the beneficiary’s category.
- A documented link between the goods and scientific and technological research, including purpose and specifications.
- The institutional, tax and commercial documents required for the operation.
- Quota review, CNPq consent and approvals from other authorities where applicable.
Requirements depend on the beneficiary, product and transaction pathway. PGTI supports process organization; accreditation, project approval and consent are granted by the competent authorities.
Tax benefits with a complete view of costs.
Law 8.010/90 provides II, IPI and AFRMM exemptions for covered goods. It also provides relief from domestic-similarity review and administrative simplifications, subject to implementing rules and CNPq oversight.
PIS/Cofins import contributions have their own rules and require a separate eligibility check. ICMS depends on state law and procedures. Freight, insurance, foreign exchange, storage and service costs remain relevant despite an exemption.
The law does not set a single savings percentage. Results depend on applicable taxes, goods classification, the transaction and associated costs. The commercial estimate of up to 60% requires an individual simulation; it is not an automatic discount promise.
