Through Decree 439/2025, the National Executive Branch decided to extend, from July 1, 2025, to March 31, 2026, inclusive, the application of the export duties originally set by Decree 38/2025.
The extension of the measure, published on Friday (27.06.2025), covers products from the agro-industrial sector, such as wheat, barley, flour, malt, starch, gluten and milling residues, whose tariff positions of the Mercosur Common Nomenclature (NCM) Are detailed below.
As noted, the extension established by Decree 439/2025 is limited in scope: only the tariff items expressly detailed in its annex will continue to benefit from the reduced rate scheme established by Decree 38/2025.
In consecuense, all other merchandise which had benefited from a temporary reduction until June 30, 2025, resume from July 1 the export duty regime prior to the entry into force of Decree 38/2025, that is, the one that was in force until January 26, 2025This implies increases in the rates for products such as:
- Soybean: the export right returns to 33%, from the current 26%.
- Corn and sorghum: the aliquot goes from 9,5% to 12%.
- Sunflower: the rate rises from 5,5% to 7%.
(I.e.New conditions for foreign exchange settlement
The new decree also modifies the foreign currency settlement conditions for the products covered by the extension.
While Decree 38/2025 required exporters to liquidate at least 95% of their foreign currency within 15 business days of filing the Foreign Sales Declaration (DJVE), Decree 439/2025 introduces two main changes:
- Reduction of the required percentage: an obligation is established to liquidate, as a minimum, the 90% of currencies.
- Extension of the deadline: The new maximum term for settlement will be 30 working days from the date of officialization of the DJVE.
This scheme applies to export collections, settlement advances, external pre-financing or post-financing, as expressly provided in Article 2 of the decree.
(I.e.Validity of the benefit and consequences of non-compliance
As indicated at the beginning, the tariff treatment and settlement conditions apply only to those who present the DJVE or formalize the boarding permit since the entry into force of Decree 439/2025, which governs from July 1, 2025, to March 31, 2026, inclusive.
If the established requirements are not met, the benefit will automatically be revoked. The exporter must then pay the export duty corresponding to the regime prior to Decree 38/2025, without prejudice to any administrative and legal sanctions that may apply under current regulations.
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