Brazil has published Provisional Measure No. 1.079 of 14 December 2021, which allows for a further one-year extension of the exemption, zero-rating, and suspension of taxes under the special drawback regimes for exporters. This includes the drawback regime providing an exemption from import tax and the zero-rate of excise tax (IPI) and social contributions (PIS/COFINS) under Art. 31 of Law No. 12.350 of 2010, as well as the drawback regime providing a suspension of these taxes under Art. 12 …