In December alone, ES imports of jet aircraft and helicopters totaled R$ 659.81 million.

Espírito Santo is responsible for 90% of aircraft imports, due to its tax incentive policy

Due to the attractiveness offered by Espírito Santo to large importers, through tax exemption, the country is currently responsible for importing about 90% of the private aircraft and helicopters entering Brazil. Appreciation from businessmen who work towards the Association of Export-Import Trade of Espírito Santo (Sindiex). According to the Institute of Jones dos Santos Nevis (IJSN), just last December, aircraft imports accounted for 18.03% of all items imported across the state, totaling US$126.7 million (659.81 million R$).

Data released by the IJSN based on information from the Secretariat for Foreign Trade (Secex/ME) indicates that this item was prominent among imports. 96.57% of all imports were from Canada and 54.25% of all imports were from the United States.

In an interview with the press, a Sindiex representative justified the entry through Espírito Santo of most of the planes and helicopters imported by Brazilian companies and millionaires. “Espírito Santo has a 30-year culture of imports and provides favorable logistic conditions for the sector,” says the entity. According to a disclosure by foreign trade firm WM Trading, São Paulo holds 28% of the country’s private jets.

Advantages offered by ES

This company informs interested parties on its website of the advantages of importing aircraft via Espírito Santo. “The country benefits from importers with a strategic geographical location and efficient logistical resources. In addition, the importer can benefit from paying a 4% ICMS rate on imports, instead of the full price in the destination country.”

“Espirito Santo is an opportunity to nationalize its imports. The combination of tax advantages, capable logistics and strategic location provides advantages that contribute to the competitiveness of your company. With WM, you can count on ICMS reductions on the import of aircraft, photovoltaic equipment, electronic equipment and many other products,” the importer continues. .

Airplanes and yachts are exempt from the IPVA

The IPVA is charged only to owners of cars, trucks, buses and motorcycles. Owners of planes, helicopters, and even airlines that own large aircraft, as well as owners of yachts are exempt from the IPVA. This exemption is criticized even by the National Federation of Tax Auditors of Brazil’s Federal Revenue Service (Sindifisco Nacional).

A ostentatious target for wealthy Brazilians, both planes and yachts pay no tax annually. In 2019, National Sindifisco took a stand against this exemption. “Brazilian owners of planes, planes, helicopters, boats, jet skis and yachts are exempt from paying the Vehicle Ownership Tax (IPVA), which is levied on car owners. If the collection takes place, it would produce more than R$4.6 billion for public coffers, according to the Tax, Collection and Inspection Group Employees Union (IPVA). Sindifiscal-ES), based on a rating by National Sindifisco.

“IPVA collection for aircraft and ships was banned by the STF (Supreme Federal Court) in 2007, when the court ruled against tax collection in the states of Amazonas, São Paulo and Rio de Janeiro. To reverse the decision, Damasceno notes, the PEC (Proposed Amendment to the Constitution) must be approved. The estimate takes into account the fleets provided by Abag (Brazilian Association of General Aviation), Acobar (Brazilian Association of Boat Builders) and DPC (Directorate of Ports and Coasts), Sindifiscal-ES continues to publish.

I am you

The National Agency for Civil Aviation (Anac) informs that to operate in the country, all imported aircraft must obtain a national mark and registration, and the prerequisite for obtaining the marks is a certificate of validity for export issued by the civil aviation regulator in the country of origin. A similar document is required for the import and subsequent installation of aviation goods on Brazilian aircraft.

Anac stresses that the indiscriminate use of suspicious or untraceable aviation parts and pieces increases operational risks in Brazilian civil aviation, since the airworthiness of the aircraft that received these parts cannot be determined. On November 17, Anac announced Operation Rainha da Sucata, in combating the illegal importation of crashed aircraft,

One of the coordinators of the operation carried out in Ribeirão Preto (SP) Inspector Anak Alexandre Cruz emphasized that the safety of Brazilian civil aviation is the greatest task for such actions. Our mission and focus has always been to ensure the safety of our flight. These are the parts that can not be tracked. They ‘overheat’ parts and planes, and if there is no preventative measure, we will no longer be able to catch these irregularities. Therefore, we have to continue to act preventively in combating this illegal practice,” Cruz emphasized.

Make-up

In accordance with the COTEPE / ICMS 32/19 Law of June 28, 2019, amended by the National Council for Fiscal Policy (Confaz) and which is currently in force, Espírito Santo has 40 companies with permission to promote the marketing and import of aviation services. Articles, Recipients of ICMS tax base reduction. The list that appears as one appendix to the Confaz Act is as follows: