Who can use this pathway?
Companies carrying out research, development and innovation projects may seek CNPq accreditation. Tax compliance and company documentation form part of the assessment.
After accreditation, the project must be submitted for CNPq assessment and approval. The application must demonstrate the R&D activity and justify the goods to be imported exclusively for that project. The funding source alone does not determine eligibility.
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.
- Company accreditation by CNPq before the project-approval stage.
- A project describing objectives, methodology, schedule, budget and expected results.
- A list of goods, technical specifications and justification for their use in the project.
- Project approval, import consent and the applicable domestic-similarity review.
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.
For the corporate R&D pathway, benefits cover II and IPI on qualifying imports. They should not be presented as a general exemption for every international purchase made by a company.
Domestic-similarity review takes place through the Siscomex Single Portal. Before committing to a purchase, check the administrative treatment, the existence of a domestic equivalent and the technical documents required. Other taxes and expenses need their own assessment.
Buying modern equipment does not by itself establish R&D. Intended use must match the approved project. Benefits under Law 8.010/90, such as relief from similarity review or AFRMM exemption, must not automatically be extended to this pathway.
