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Registration of a variety is not allowed when it is necessary to prevent commercial exploitation of such variety to protect public order or public morality or human, animal, and plant life and health or to avoid serious damage to the environment

Table A3.2 Selected federal incentives programmes, 2018: Programme Form of assistance: Disbursements: Natural resources: Green Construction through Wood (GCWood) Support to the forestry sector.

Exports of certain wood (pine, imbuia, and virola) are subject to specific rules and require prior authorization from the IBAMA. Exports of mahogany, Brazil wood , and cedar require CITES permission, which is issued by the IBAMA. Exports of jacaranda from Bahia (HS 4407.29.90) are subject to special rules on the grounds that this wood is becoming extinct . Normative Instruction No. 77 of 7 December 2005 establishes the procedures for exporting wood products and sub-products, including pine, imbuia, and virola.Exports of rough diamonds require a Kimberley Certificate.

Under the Enterprise Income Tax Law, incentives are given to enterprises investing in less developed areas in activities encouraged by the Government including environmental protection and renewable energy

(...)Most import prohibitions are imposed for health, phytosanitary and environmental reasons, as well as to comply with international agreements.

Although MAFF is the principal regulating agency of agricultural products, production and inputs, Camcontrol examines shipments in relation to whether they conform to specifications and satisfy environmental standards

Export licensing requirements on rice, elephants, and timber have been maintained for economic security reasons, and for the conservation of elephants and forest resources

Other charges on imports, 2019
Tax Rates Taxable goods/services Exempt goods/services
General sales tax (GAT)
Energy efficient goods (Article 38 of the Law Regulating the Rational Use of Energy (Law No. 7447) of 3 November 1994)
Electric vehicles and spare parts (Article 9 of the Law on Incentives for and the Promotion of Electric Transport (Law No. 9518) of 25 January 2018)

The consumption (excise) tax is levied on: products that are harmful to (…) the environment; high-energy consumption (…) and non-renewable and non-replaceable petroleum products. (…)

(…) Imports of ozone-depleting substances under the Montreal Protocol are subject to licensing requirements (section 3.2.6.2).