The tax benefit that deals with Reintegra covers the sale of merchandise of national origin to the Manaus Free Trade Zone, for consumption, industrialization or re-export abroad. This understanding is contained in Precedent 640, approved by the First Section of the Superior Court of Justice (STJ).
It is noteworthy that Reintegra, provided for in Law nº 12.546/2011 and Law nº 13.043/2014, is a tax benefit created to relieve the exporter producing manufactured goods, in order to stimulate exports.
On the other hand, the Manaus Free Trade Zone is regulated by Decree-Law nº 288/67, which equates, for all tax purposes, sales made to the Manaus Free Trade Zone with Brazilian exports abroad.
This Summary reflects the STJ's consolidated understanding and follows from the definition that the sale of goods to companies located in the Manaus Free Trade Zone is equivalent to the export of Brazilian products abroad, in terms of tax effects.
Finally, we reiterate that the discussion involving the inclusion of the amounts related to sales to the Manaus Free Trade Zone that occurred in the last 5 (five) years in the Reintegra calculation base remains valid, and companies should therefore evaluate the convenience of taking legal action.
