The Tax Reform structurally redesigns Brazilian foreign trade and significantly alters the logic of competitiveness between states. One of the most relevant effects of this new model is the weakening of the historical fiscal war, which for decades used the ICMS (a state-level sales tax) as an instrument to attract imports, often dissociated from logistical efficiency, productivity, and economic rationality.
With the new system, the ICMS (Tax on the Circulation of Goods and Services) will be gradually replaced by the Tax on Goods and Services (IBS), a subnational tax with shared jurisdiction between states and municipalities, with a standard rate and collection at the destination. This change reduces the weight of the tax factor in business decisions and increases the relevance of technical criteria such as port infrastructure, logistics costs, transit time, operational predictability, and speed in cargo release.
In practice, importers gain greater freedom to choose the port of entry for their goods, without the distortion caused by artificial tax benefits. More efficient ports, with better logistical connectivity and greater operational capacity, tend to naturally stand out in the new competitive environment.
In this context, Ceará emerges as one of the best-positioned states. Its strategic location, closer to Europe and the United States, coupled with the expansion of the Port of Pecém and integration with structuring projects such as the Transnordestina railway, reinforces the state's potential. Competitiveness ceases to be primarily tax-related and becomes essentially logistical.
The transition period begins in 2026, with the IBS test year, applied at the symbolic rate of 0.1%. Despite the reduced financial impact, this stage will be crucial for adjustments to systems, internal processes, and tax compliance.
Even with progress, the lack of detailed regulation of customs regimes can generate legal uncertainty during the transition. Therefore, companies should invest in planning, tax governance, and specialized advice to mitigate risks and preserve competitiveness.
Dr. Andrea Aquino
President of the Maritime and Port Law Commission of the OAB/CE (Brazilian Bar Association, Ceará chapter)
