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 of Law No. 11.945 of 2009. The drawback regimes are generally available in respect of the import or purchase of goods locally, provided that the goods are used in the manufacturer of products for export. Provisional Measure No. 1.079 provides that prior extensions of the drawback regimes expiring in 2021 may be exceptionally extended for another year.