Provisional Measure No. 1,340 brings significant changes to Brazil's export taxation system, imposing rates of 12% on crude oil and 50% on diesel fuel, with new automated payment processes through the DU-E platform effective 12 March 2026.
Brazil’s tax authority, the Federal Revenue Service (RFB), has updated its Export Manual to reflect changes introduced by Provisional Measure No. 1,340, issued on 12 March 2026. Previously limited to specific products like cigarettes, the Export Tax (IE) now extends to petroleum products with substantial rates.
New tax rates
Two key products are now subject to export taxation:
- Crude petroleum oils (NCM 2709.00): 12% rate
- Diesel oil (NCM 2710.19.21): 50% rate (applicable during the economic subsidy period outlined in the Provisional Measure).
Updated DU-E process
The Single Export Declaration (DU-E) system now automatically calculates taxes through its Tax Treatment module. Exporters must note:
- Tax base: Calculated using the Value of Goods at Place of Shipment (VMLE).
- Exchange rate: Based on the purchase rate from the business day before DU-E registration.
- Payment: Tax payment slip (DARF) must be attached to the DU-E, with payment due within 15 days. Shipment authorisation requires proof of payment.
The Federal Revenue Service encourages trade operators to review the comprehensive guidelines and legal framework available on the updated Export Tax page in the Export Manual.
