Session 4 - The Brazilian Maritime Cluster. Imperatives for an entrepreneurial environment The cabotage: taxes, the legal environment.
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2 Session 4 - The Brazilian Maritime Cluster Imperatives for an entrepreneurial environment The cabotage: taxes, the legal environment. Developed by Eduardo Simeone Breno Gomes RJ, September 13, 2011
3 WHY INVEST IN CABOTAGE? Extensive coastline with ports and port terminals in a continuous modernization process and expansion of the cargo handling capacity Concentration of Brazilian production and consumption sectors along the coast Investment in land transportation infrastructure enabling development of multimodal door-to-door transportation Modernization of Brazilian Navigation Companies ( EBN ) in the provision of multimodal transportation services with emphasis on integrated logistics Cabotage has advantages when compared with road transportation
4 OVERVIEW OF CABOTAGE IN BRAZIL Cabotage can be defined as the way of transportation used to drow of all the Brazilian production through the national coast. The transportation between two ports located at sea or between a port located at sea and another port located into a river area can also be called as Cabotage.
5 Source: Ministry of Transport Map of the regular line of cabotage operations
6 INFORMATIONS OF THE SECTOR The Brazilian Fleet in Cabotage Source: Ministry of Transport (2010)
7 INFORMATIONS OF THE SECTOR Players Number of companies that operate in Cabotage: 37 Source: ANTAQ (2010) Total Cargo (t) Source: ANTAQ (2010) Number of authorized chartering : Source: ANTAQ (2010)
8 INFORMATIONS OF THE SECTOR Transportation by the type of cargo Source: Syndarma (2010)
9 LEGAL ASPECTS REQUIRED TO OPERATE CABOTAGE Establish a Brazilian company. Obtain Antaq authorization ( Resolução Antaq nº 843/07 ) Conditions required in Brazil to manage a shipping company: Technical conditions Economic and Financial conditions Tax and legal conditions
10 CSLL (Social Contribution on Net Profits) TAX BURDEN Effective Tax Burden on CABOTAGE (ShipOwner). Brazilian legislation provides a large number of applicable taxes. We mentioned some of the most important taxes, but there are other taxes that should be analyzed.
11 TAX BURDEN DESTINATION TO THE NORTH, NORTHEAST, MIDDLE WEST DESTINATION TO THE OTHER REGIONS LEVIED ON THE FREIGHT MARITIME S PAYROLL TAXES TAXES % ON THE VALUE OF THE FREIGHT PIS/COFINS/ ICMS 16,25 PIS/COFINS/ ICMS 21,65 % ON THE VALUE OF THE PAYROLL BRAZILIAN SHIPS IN CABOTAGE INSS/FGTS 39,70 SECURITY CHARGES > 100 CABOTAGE INTERNATIONAL SHIPPING LEVIED ON THE FUEL (16% OF COSTS) FUEL MGO MGO/IFO TAXES % (IN RIO DE JANEIRO) CIDE/ ICMS 23,00 NO TAXES ---- Source: Sindario (2009)
12 TAX BURDEN Proposals to reduce the tax cost Creation of a new special register, which is being called Pro-REB. Benefit granted to vessels registered in REB, tax exemptions similar to those granted by other countries to their respective fleets. The ship registered at Pro-REB would pay only one tax, which would be defined by the tons of the ship ( tonnage tax ).
13 TAX BURDEN Proposals to reduce the tax cost Reduction of the costs of the social security charges. Exemption from Corporate Income Tax ( IRPJ ) and contribution to the crew of the vessels registered in REB. Measures to exempt from taxes the importation of spare parts ( navipeças ). Equalization of the fuel prices applicable at Cabotage to the fuel prices applicable at International shipping.
14 TAX BURDEN Vessels Import by Chartering Temporary admission for foreign vessels Legal Bases: Normative Instruction RFB nº 285/03 Embaresed Legislation... about admission vessels for the Cabotage. Automatic and total suspension of the customs taxes. Related to the period of charter party. It is not considered a definitive import.
15 TAX BURDEN Vessels import by chartering Normative Instruction RFB nº 285/03 Art. 5º, VI as embarcações estrangeiras, em viagem de cruzeiro pela costa brasileira, com escala em portos nacionais ou em navegação de cabotagem. Recent Changes: as embarcações estrangeiras, em viagem de cruzeiro pela costa brasileira, com escala em portos nacionais, ou em navegação de cabotagem (Redação dada pela IN RFB nº 1.013, de 1º de março de 2010) as embarcações estrangeiras em viagem de cruzeiro pela costa brasileira, com escala em portos nacionais ou em navegação de cabotagem (Redação dada pela IN RFB nº 1.102, de 21 de dezembro de 2010)
16 Thank you EDUARDO SIMEONE Contacts: Av. Rio Branco, 116-9º e 10º andares - Centro CEP: Rio de Janeiro, RJ Tel: +55 (21) / Fax: +55 (21) eduardo.rj@gaiasilvagaede.com.br gaia.rj@gaiasilvagaede.com.br
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