The Macapá and Santana Free Trade Zone (ALCMS, in Portuguese) was created by article 11 of Law 8,387/1991 and keeps a favoured regime under the Brazilian consumption tax reform. Complementary Law 214/2025 deals with free trade zones in articles 459 to 467. The benefit changes with the type of transaction and almost always depends on prior authorisation.
Who can use the incentives
Article 460 requires a specific registration with Suframa, the federal development agency, for legal entities that trade or provide services. An incentivised manufacturer needs, besides the registration, a technical-economic project approved by Suframa’s Administrative Council, with a predominance of raw materials of regional origin.
Manufacturing with regional raw materials (Green Free Trade Zone)
Article 26 of Law 11,898/2009 exempts from IPI (the federal excise tax) products manufactured in free trade zones, including Macapá and Santana, whose final composition has a predominance of raw materials of regional origin, whether animal, vegetable, mineral (except the ores of Chapter 26 of the customs nomenclature) or agroforestry. Article 27 limits the exemption to establishments with a project approved by Suframa. Decree 8,597/2015 regulates the rule and defines regional raw material as material extracted, collected, grown or raised in the Western Amazon and in Amapá.
Suframa Council Resolution 1/2016 says how predominance is measured. One of these criteria is enough: more than 50% regional raw material in the final composition (absolute); more regional raw material than any other single origin (relative); or regional raw material that is indispensable to the essential character of the product (importance). Weapons and ammunition, tobacco, alcoholic beverages, passenger cars and, as a rule, perfumery and cosmetics are outside the exemption.
Under the reform, article 460, II, of Complementary Law 214/2025 keeps the logic of the rule: the incentivised manufacturer needs registration and a project approved by Suframa’s Administrative Council, with a predominance of regional raw material. Articles 461 and 467 give this manufacturer suspension of IBS and CBS (the new consumption taxes) on imported inputs and a presumed CBS credit of 6%. The benefits of free trade zones last until the date set by article 92-A of the Transitional Constitutional Provisions (ADCT) (article 458 of Complementary Law 214/2025).
As for IPI, article 126, III, "a", of the ADCT reduces its rates to zero from 2027, except for products with incentivised manufacturing in the Manaus Free Trade Zone. Because the exception covers only Manaus, products manufactured in the Macapá and Santana zone carry zero IPI from 2027, and the exemption of article 26 of Law 11,898/2009 has practical effect only until then. Article 92-B of the ADCT guarantees the free trade zones that existed on May 31, 2023 the competitive edge they had under the taxes being replaced. The technical-economic project is simplified for micro and small businesses and for companies that meet the predominance criterion, and full in other cases (article 3, I, of Suframa Council Resolution 205/2021 and Suframa’s 2025 guide).
What the law provides
| Transaction | Treatment | Article |
|---|---|---|
| Import of a physical good by an authorised manufacturer, for use in production | IBS and CBS suspended. The suspension becomes an exemption when the good is consumed or incorporated in the zone, or after 48 months on the balance sheet or full depreciation | 461 |
| Import of a physical good for in-person resale in the zone | Presumed IBS credit of 50% of the IBS rate on the import | 462 |
| Domestic manufactured good coming from outside the zone to an authorised taxpayer in the zone | IBS and CBS at a zero rate at origin. IBS applies on entry into the State, at 70% of the rate | 463 and 464 |
| Acquisition of that domestic good, under the regular regime | Presumed IBS credit of 7.5% (South and Southeast, except Espírito Santo) or 13.5% (North, Northeast, Centre-West and Espírito Santo) | 465 |
| Sale of a domestic good or a service physically provided by an entity established in the zone to a recipient located in the zone | CBS at a zero rate | 466 |
| Sale to the rest of the country of a product made by an authorised manufacturer, under the regular regime | Presumed CBS credit of 6% | 467 |
The incentives take effect on January 1, 2027. The exception is IBS on entry and the presumed IBS credit on domestic goods (articles 464 and 465), which only apply from January 1, 2029 (article 544 of Complementary Law 214/2025).
Where the benefit is usually lost
If the good leaves the zone before the deadlines, or if there is no proof that it reached the destination establishment within the period set by regulation, the taxpayer pays the taxes that were suspended or reduced, with legal surcharges (articles 461, 462 and 463). That is why entry control and authorisation must be in order before the transaction.
How the firm acts
The firm analyses the company’s eligibility, prepares the technical-economic project and guides the authorisation with Suframa. The accountant or customs agent hired by the client reviews, files and completes whatever is needed, and the firm follows the process together with them. The firm also evaluates the planning of the transaction and defends the client in administrative and judicial proceedings when there is an assessment. Clients have access to a calculator that estimates the tax burden of the transaction. The result is an estimate and binds neither the firm nor the tax authorities.