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تم التحقق في 2026-09-29 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.
منشأ تعدين صغير النطاقمنشأ تعدين صناعي

Large industrial and garimpo (ASM) gold origin with no export permit, no FX repatriation rule and, for gold as a financial asset, no tax other than IOF (CF art. 153 §5). Garimpo route: PLG holder carries the gold within the gold-producing region, with a copy of the PLG title (or the title holder's transport authorisation), to a BCB-authorised institution (Lei 12.844 art. 38), which registers the seller and files the receipt and declaration of origin (art. 39), may no longer presume legality or good faith (IN BCB 406/2023; STF ADI 7.273), issues the NF-e Ouro Ativo Financeiro (mandatory since 1 Aug 2023, IN RFB 2.138 as amended by IN 2.150) and pays IOF-ouro 1% and CFEM 1.5%. Export of financial-asset gold is cleared on an e-DMOV (IN RFB 1.082/2010) with the FX contract, NF-e Ouro, air waybill and packing list; doré exported as merchandise goes on a DU-E (IN RFB 1.702/2017). PL 3.025/2023 (Casa da Moeda traceability, transport guide, Touro fee) passed the Câmara on 22 Apr 2026 and has been awaiting dispatch in the Senate since 5 May 2026. PLG laundering of illegal gold, including from Indigenous lands, remains widespread.

مدى يقين هذه الصفحة

  • نص القانون 84
  • إرشاد رسمي 5
  • مصدر ثانوي 6
  • ممارسة السوق 5
  • غير مؤكَّد 2
  • لا مستوى ثقة مسجَّل 9
  • ملاحظة الباحث 30
  • محجوب 2
  • غير مسجَّل 50
  • نص 27
  • غير مذكور 25

الجهات التنظيمية

  • Agência Nacional de Mineração (ANM)

    Manages mining rights and titles, grants PLGs, regulates and collects CFEM, supervises mining (Lei 13.575/2017 art. 2 V, XII, XVII); receives annual production reports and RAL.

    الموقع
    https://www.gov.br/anm
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Banco Central do Brasil (BCB)

    Authorises the financial institutions that may buy and trade gold as a financial asset or exchange instrument (Lei 7.766 art. 1) and operate in the FX market (Lei 14.286 arts 3, 5); regulates gold as exchange instrument (Resolução BCB 277 art. 66); AML supervisor of those institutions (Circular 3.978; IN BCB 406/2023).

    الموقع
    https://www.bcb.gov.br
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Casa da Moeda do Brasil (CMB)

    Ordered by the STF to take measures on gold origin; would run gold marking and traceability under PL 3.025/2023 if enacted.

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Conselho de Controle de Atividades Financeiras (COAF)

    Financial intelligence unit; receives suspicious-transaction reports; supervises obliged persons without their own regulator (e.g. precious-metals dealers).

    لا مستوى ثقة مسجَّلغير مسجَّل

  • State environmental agencies / IBAMA

    Environmental licensing required before a PLG and a concession.

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Ministério de Minas e Energia (MME)

    Grants concessão de lavra by ministerial portaria.

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Polícia Federal (PF)

    Authorises the domestic transporters of gold as financial asset used in e-DMOV operations (IN RFB 1.082/2010 art. 2 III, art. 9 IV).

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Receita Federal do Brasil (RFB)

    Administers IOF (Decreto 6.306 art. 59); NF-e Ouro Ativo Financeiro (IN RFB 2.138/2023); customs: e-DMOV for gold as financial asset (IN RFB 1.082/2010), DU-E for goods (IN RFB 1.702/2017), habilitação of declarants (IN RFB 1.984/2020); seizes gold with irregular fiscal documents (Lei 7.766 art. 3 §2).

    الموقع
    https://www.gov.br/receitafederal
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Supremo Tribunal Federal (STF)

    Constitutional court; in ADI 7.345 (interim order, 2023) and ADI 7.273 it suspended and then declared unconstitutional the good-faith presumption of Lei 12.844 art. 39 §4.

    لا مستوى ثقة مسجَّلغير مسجَّل

القوانين

  • Constituição Federal de 1988

    Mineral resources belong to the Union (art. 20 IX, art. 176); mining only by Brazilians or companies under Brazilian law with head office and administration in Brazil (art. 176 §1); gold as financial asset taxed only by IOF, minimum 1%, 30% to the state and 70% to the municipality of origin (art. 153 §5); no ICMS on exports or on financial-asset gold (art. 155 §2 X a, c); mining in Indigenous lands only with Congress authorisation, and the garimpeiro-cooperative priority does not apply there (art. 231 §§3, 7).

    المرجع
    arts 20 IX, 22 XII, 153 §5, 155 §2 X (a, c), 174 §§3-4, 176, 225, 231 §§3, 7
    النوع
    قانون
    سارٍ من
    1988-10-05
    نص القانونغير مسجَّل

  • Decreto 6.306/2007 (Regulamento do IOF)

    IOF regulation: gold as financial asset subject only to IOF (art. 36), 1% (art. 39), taxpayer the first acquiring institution (art. 37), payment by the third business day after the ten-day period of the taxable events (art. 40 §1); imported gold taxed on customs clearance (art. 36 §4 II); seizure procedure (arts 56-58); IOF on FX for inflow of export receipts at zero (art. 15-B I).

    النوع
    مرسوم
    سارٍ من
    2007-12-14
    نص القانونغير مسجَّل

  • Instrução Normativa BCB 406/2023 (compra de ouro)

    Banks, brokers and DTVMs buying gold must observe that there is no presumption of legality of the gold nor of good faith of the acquirer (art. 2) and must fully apply the risk-management, compliance, PRSAC and AML rules listed in art. 3.

    المرجع
    arts 1-4
    النوع
    إرشاد
    سارٍ من
    2023-08-01
    إرشاد رسميغير مسجَّل

  • IN RFB 1.082/2010 (e-DMOV)

    Customs control of the entry and exit of gold as financial asset by the BCB or authorised institutions, with PF-authorised domestic transporters, through the e-DMOV (art. 1); documents to attach (art. 4 II); clearance on RVES/RVFV (art. 19); seizure of gold with irregular documents (art. 21 III); carrier reports boarding within 2 days (art. 23).

    المرجع
    arts 1-4, 9-11, 19-23, 28
    النوع
    لائحة
    سارٍ من
    2010-12-09
    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] inForceFrom: 30 days after publication in the DOU of 9 Nov 2010 (art. 33).

  • Instrução Normativa SRF 49/2001 (nota fiscal for gold financial asset)

    Paper-era invoice models for gold as financial asset; revoked by IN RFB 2.138/2023 art. 7 from 3 Jul 2023 (art. 8 I) but restored until 31 Jul 2023 by IN RFB 2.150/2023 art. 3.

    النوع
    لائحة
    أُلغي في
    2023-08-01
    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] repealedOn is the day after the restoration period of IN RFB 2.150 art. 3 ("até 31 de julho de 2023") ended.

  • Lei Complementar 214/2025 (IBS/CBS)

    Gold defined in law as financial asset or exchange instrument is immune from IBS and CBS (art. 9 VII); exports immune (art. 8); 2026 test rates IBS 0.1% and CBS 0.9% (arts 343, 346); gold (HS 7108) is not among the "bens minerais" subject to the Imposto Seletivo (Anexo XVII lists 2601, 2709.00.10, 2711.11.00, 2711.21.00).

    النوع
    قانون
    سارٍ من
    2025-01-16
    نص القانونغير مسجَّل

  • Lei Complementar 87/1996 (ICMS), art. 3

    ICMS does not apply to exports (art. 3 II) or to gold defined in law as financial asset (art. 3 IV).

    المرجع
    art. 3 II, IV
    النوع
    قانون
    نص القانونغير مسجَّل

  • Lei 11.196/2005, art. 70 (prazos de recolhimento do IOF)

    IOF on the acquisition of gold as financial asset is paid "até o terceiro dia útil subsequente ao decêndio de ocorrência dos fatos geradores".

    المرجع
    art. 70 II a (redação da Lei 12.599/2012)
    النوع
    قانون
    سارٍ من
    2006-01-01
    نص القانونغير مسجَّل

  • Lei 12.844/2013, arts 37-42 (regime of proof of legality, transport and purchase of garimpo gold)

    Arts 37-42: gold from authorised garimpo areas may be bought, sold and transported (art. 37); transport within the gold-producing region to an authorised buyer with a copy of the mining title, or with the title holder's transport authorisation (art. 38); proof of regularity of the first acquisition by the cooperative's invoice or, for individuals, the sale receipt and declaration of origin, plus the buyer's acquisition invoice (art. 39 I-II); seller registration and 10-year filing (art. 39 §§1-2); the good-faith presumption of §4 was declared unconstitutional (ADI 7.273). After first acquisition, the fiscal note (art. 40). PL 3.025/2023 would revoke arts 37-42.

    النوع
    قانون
    سارٍ من
    2013-07-19
    نص القانونغير مسجَّل

  • Lei 13.540/2017 (CFEM)

    Rewrote CFEM (Lei 8.001 art. 2 and Anexo): gold 1.5%; the Anexo of rates in force from 1 Nov 2017 (art. 4 I a).

    المرجع
    arts 2-5, Anexo
    النوع
    قانون
    سارٍ من
    2017-08-01
    نص القانونغير مسجَّل

  • Lei 7.766/1989 (ouro ativo financeiro)

    Gold is a financial asset from extraction when destined for the financial market via BCB-authorised institutions (art. 1); garimpeiro cooperatives may buy at origin and sell only to the BCB or authorised institutions (art. 2); operations proved by fiscal notes, transport covered exclusively by the fiscal note, irregular gold seized by the Receita Federal (art. 3); IOF 1% the only tax (art. 4); first acquisition by an authorised institution is the taxable event (art. 8). Art. 11 payment deadline superseded by Lei 11.196/2005 art. 70 II a (see br.div-iof-deadline-conflict).

    النوع
    قانون
    سارٍ من
    1989-05-11
    نص القانونغير مسجَّل

  • Lei 8.001/1990, art. 2 (CFEM), as amended by Lei 13.540/2017

    CFEM gold 1.5% of gross revenue less taxes; first acquirer of PLG gold liable.

    النوع
    قانون
    سارٍ من
    1990-03-13
    نص القانونغير مسجَّل

  • Lei 9.613/1998 (lavagem de dinheiro)

    Precious metals dealers and financial institutions are obliged persons; KYC, records, 24-hour reporting to COAF.

    النوع
    قانون
    سارٍ من
    1998-03-04
    نص القانونغير مسجَّل

  • PL 3.025/2023 (novo marco legal do comércio de ouro) - bill, not in force

    Bill. Câmara text of 22 Apr 2026 (PL 3.025-A/2023): PLG gold is a financial asset until its first sale, which only BCB-authorised institutions may make (art. 2); payment in national currency by credit to a deposit or payment account (art. 2 §3); electronic invoice mandatory in all gold operations (art. 3); Guia de Transporte e Custódia de Ouro for all transport and custody, valid up to 30 days (art. 4); Sistema de Rastreabilidade do Ouro with physical and digital marking run by the Casa da Moeda (art. 7); Touro fee R$2.00 per guide and R$5.00 per gram marked (art. 6); risk management and 10-year records for institutions (art. 8); bans on PLG holders, their agents, relatives and persons convicted of listed crimes controlling first-acquisition institutions (art. 9); revokes Lei 7.766 art. 2 and art. 3 §1 and Lei 12.844 arts 37-42 on publication, Lei 11.685 art. 9 after 90 days (art. 14). The Executive text (2023) had no Touro fee and no Casa da Moeda system.

    النوع
    أخرى
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [time-limited] Not law. Senate status read 2026-09-29: "aguardando despacho" since 4 May 2026, no committee or rapporteur; [summary] status pages read through WebFetch.

  • Resolução BCB 277/2022 (mercado de câmbio)

    Export receipts may be received in reais or foreign currency, before or after shipment, including by credit to an account abroad of the authorised institution (art. 46); gold as exchange instrument sits in the institution's FX position and may be traded only with other authorised institutions, supervised foreign institutions or the BCB (art. 66).

    المرجع
    arts 46, 66
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Circular BCB 3.978/2020 (PLD/FT)

    AML/CFT programme of BCB-authorised institutions: cash records above R$2,000 (art. 33), COAF reports of suspicious operations by the next business day after the decision (art. 48 §2) and of cash operations of R$50,000 or more (art. 49), records kept 10 years (art. 67). Art. 49 extended by Resolução BCB 588/2026 from 1 Oct 2026.

    المرجع
    arts 33-36, 48-49, 67
    النوع
    تعميم
    سارٍ من
    2020-10-01
    نص القانونغير مسجَّل

  • Decreto 11.659/2023 (distribuição da CFEM a Municípios afetados)

    Distributes the 15% CFEM share (Lei 8.001 art. 2 §2 VII): 55% railway, 3% pipeline, 7% port, 35% mining-structure municipalities (art. 3); revokes Decreto 9.407/2018.

    المرجع
    arts 2-4, 7
    النوع
    مرسوم
    سارٍ من
    2023-08-24
    نص القانونغير مسجَّل

  • Decreto 6.759/2009 (Regulamento Aduaneiro)

    Imposto de Exportação applies only to goods listed by CAMEX (art. 212 §2), base rate 30% (art. 215).

    المرجع
    arts 212-217, 779
    النوع
    مرسوم
    نص القانونغير مسجَّل

  • Decreto 9.406/2018 (regulamento do Código de Mineração)

    Regimes (art. 13), concession requirements, RAL deadline 15 March.

    النوع
    مرسوم
    سارٍ من
    2018-06-12
    نص القانونغير مسجَّل

  • Decreto 9.407/2018 (distribuição da parcela de 15% da CFEM) - revogado

    Distributed the 15% CFEM share for affected municipalities; revoked by Decreto 11.659/2023 art. 7.

    المرجع
    arts 1-13
    النوع
    مرسوم
    سارٍ من
    2018-06-13
    أُلغي في
    2023-08-24
    نص القانونغير مسجَّل

  • Decreto-Lei 227/1967 (Código de Mineração)

    Mining Code: five regimes (art. 2), sanctions incl. fines of R$ 2,000 to R$ 1 billion (art. 64) and caducidade (art. 65); implemented by Decreto 9.406/2018.

    النوع
    مرسوم
    سارٍ من
    1967-02-28
    نص القانونغير مسجَّل

  • IN RFB 1.702/2017 (DU-E)

    Export clearance of goods on the Declaração Única de Exportação in the Portal Siscomex; every good sent abroad is subject to export clearance (art. 3).

    المرجع
    arts 1-9
    النوع
    لائحة
    نص القانونغير مسجَّل

  • IN RFB 1.984/2020 (habilitação no comércio exterior)

    Importers and exporters (declarantes de mercadorias) must be habilitados before acting in the foreign-trade systems (arts 3-4), with the exemptions of art. 19.

    المرجع
    arts 3-4, 19
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Instrução Normativa RFB 2.138/2023 (NF-e Ouro Ativo Financeiro)

    Institutes the NF-e Ouro Ativo Financeiro for institutions authorised by the BCB (art. 3: first acquisition, import, export, internal operations, remittances); mandatory from 1 Aug 2023 and optional from 3 Jul 2023 (art. 1 §§1-2 as amended by IN RFB 2.150/2023); an invoice with inaccurate data is inidônea (art. 6).

    النوع
    لائحة
    سارٍ من
    2023-03-30
    نص القانونغير مسجَّل

  • IN RFB 2.150/2023 (prorrogação da NF-e Ouro)

    Moved the mandatory start of the NF-e Ouro to 1 Aug 2023 (optional from 3 Jul 2023) and restored IN SRF 49/2001 until 31 Jul 2023.

    المرجع
    arts 2-3
    النوع
    لائحة
    سارٍ من
    2023-07-10
    نص القانونغير مسجَّل

  • Leis 10.637/2002 (PIS) art. 5 and 10.833/2003 (COFINS) art. 6

    PIS/Pasep and COFINS do not apply to revenue from exports of goods.

    المرجع
    Lei 10.637 art. 5 I; Lei 10.833 art. 6 I
    النوع
    قانون
    نص القانونغير مسجَّل

  • Lei 11.685/2008 (Estatuto do Garimpeiro)

    Title indispensable for mining and first sale of garimpo minerals (art. 3).

    النوع
    قانون
    سارٍ من
    2008-06-02
    نص القانونغير مسجَّل

  • Lei 13.575/2017 (Agência Nacional de Mineração)

    Creates ANM (art. 1) and lists its powers: titles, CFEM, inspection, seizure of minerals from illegal activity (art. 2 V, XI, XII, XVII, XXVII).

    المرجع
    arts 1-2
    النوع
    قانون
    نص القانونغير مسجَّل

  • Lei 14.286/2021 (marco cambial)

    FX operations only through BCB-authorised institutions (art. 3), free of value limits (art. 2); exporters may keep export proceeds abroad (Lei 11.371/2006 art. 1 as reworded by art. 26); cross-border carriage of cash above US$10,000 only through authorised institutions (art. 14).

    النوع
    قانون
    سارٍ من
    2022-12-30
    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] inForceFrom computed from art. 29 ("após decorrido 1 (um) ano de sua publicação oficial") and publication in the DOU of 30.12.2021.

  • Lei 7.805/1989 (Permissão de Lavra Garimpeira)

    PLG: holders, 50 ha, up to 5 years, prior environmental licence, annual report, crime of unlicensed extraction.

    النوع
    قانون
    سارٍ من
    1989-07-18
    نص القانونغير مسجَّل

  • Lei 8.176/1991, art. 2 (usurpação de bens da União)

    Producing or exploiting raw material belonging to the Union without authorisation is usurpation, 1-5 years; the same penalty for whoever acquires, transports, holds or sells such products (art. 2 §1).

    المرجع
    art. 2
    النوع
    قانون
    سارٍ من
    1991-02-18
    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] inForceFrom: five days after publication in the DOU of 13.2.1991 (art. 5).

  • Lei 9.605/1998, art. 55 (lavra sem autorização)

    Mining or extraction without authorisation, permit, concession or licence: detention of 6 months to 1 year and fine.

    المرجع
    art. 55
    النوع
    قانون
    نص القانونغير مسجَّل

  • Resolução ANM 208/2025 (PLG: limites de área, substâncias garimpáveis)

    Amends the ANM Consolidação Normativa (Portaria DNPM 155/2016) arts 44 and 207: 50 ha global limit for individual PLG holders, 1,000 ha per title for cooperatives; transition and 150-day adjustment for existing permits and pending requests.

    المرجع
    arts 1-8 (amending Consolidação Normativa arts 44, 207)
    النوع
    لائحة
    سارٍ من
    2025-06-13
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [summary] read only through summarising fetches of the ANMlegis text and the ANM news item; [blocked] the text itself is behind a bot challenge (see br.gap-anm-resolutions).

القوانين المتعلقة بـالذهب في البرازيل

من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.

Decree No. 25.780 providing for environmental licensing of gold mining activities in water bodies within the state of Rondônia

لائحة · صدر في 2021-01-29 · Rondônia

Decreto nº 6.306, de 14 de dezembro de 2007 (Regulamento do IOF)

مرسوم · Decreto 6.306/2007; DOU 17.12.2007, retificado 8.1.2008 · Presidência da República

Instrução Normativa BCB nº 406, de 31 de julho de 2023 (procedimentos das instituições autorizadas quando da compra de ouro)

أمر · IN BCB 406/2023; DOU 1º/8/2023, Seção 1, p. 112 · Banco Central do Brasil (Decon, Desuc, Desup, Denor, Dereg)

Instrução Normativa RFB nº 2.138, de 29 de março de 2023 (NF-e Ouro Ativo Financeiro)

أمر · IN RFB 2.138/2023; DOU 30/03/2023, seção 1, página 67 · Secretaria Especial da Receita Federal do Brasil

Instrução Normativa RFB nº 2.150, de 7 de julho de 2023 (prorrogação do prazo da NF-e Ouro Ativo Financeiro)

أمر · IN RFB 2.150/2023; DOU 10/07/2023, seção 1, página 38 · Secretaria Especial da Receita Federal do Brasil

Lei nº 12.844, de 19 de julho de 2013 (omnibus law; arts 37-42: compra, venda e transporte de ouro)

قانون · Lei 12.844/2013; DOU 19.7.2013 edição extra · Presidência da República / Congresso Nacional

Lei nº 7.766, de 11 de maio de 1989 (ouro, ativo financeiro, e seu tratamento tributário)

قانون · Lei 7.766/1989; DOU 12.5.1989 · Presidência da República / Congresso Nacional

Order No. 435 regulating the registration of equipment to be used for the control of metallic mercury

لائحة · صدر في 1989-08-09

e-DMOV (saída do País de moeda e ouro ativo financeiro ou instrumento cambial) - Receita Federal, manual de exportação (Portal Único), situações especiais

قانون · gov.br page; "Publicado em 12/01/2018 10h26 Atualizado em 30/03/2026 12h49" · Receita Federal do Brasil

Nota Fiscal Eletrônica do Ouro Ativo Financeiro (NF-e Ouro Ativo Financeiro) - Manual Técnico de Orientação, Versão 1.0, Junho 2023

إرشادات · Manual under IN RFB 2.138/2023 art. 5 · Secretaria Especial da Receita Federal do Brasil

الإجراءات

Institution moves gold to refining and trades it domestically

ينطبق عندما: after first acquisition, before export or domestic sale

  1. النقل

    Send the gold from the PCO to head office or the refinery with an NF-e Ouro remittance note, by secure carrier

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    مع
    Valuables carrier (PF-authorised domestic transporter) and international air carrier
    يُصدر
    NF-e Ouro - remittance note (PCO to head office/refinery)
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 2.138/2023; Lei 7.766/1989, IN art. 3 V b-c; Lei 7.766 art. 3 §1

  2. التكرير

    Refine buttons or doré into 999.9 bars and issue a bar list; the refiner covers the return of the gold with an NF-e Ouro (IN RFB 2.138 art. 3 §2).

    من
    Domestic gold refinery
    مع
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يتطلب
    NF-e Ouro - remittance note (PCO to head office/refinery)
    يُصدر
    Domestic refiner's bar list / certificate
    ممارسة السوقغير مسجَّل

    ملاحظة الباحث: Refining to 999.9 is practice; only the return invoice (IN art. 3 §2) is law.

  3. الحفظ

    Sell gold to another institution or client and issue an NF-e Ouro (negotiation); no further IOF-ouro (it falls only on first acquisition)

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يُصدر
    NF-e Ouro - negotiation between institutions
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 2.138/2023; Lei 7.766/1989, IN art. 3; Lei 7.766 art. 8

Export of doré by an industrial miner (gold as merchandise)

ينطبق عندما: country is the origin; industrial doré exported to a foreign refiner

القناة: merchandise gold (concession holder)

  1. الضرائب

    Issue the export NF-e and commercial invoice for the doré lot (export exempt from indirect taxes)

    من
    Mining company holding a concessão de lavra
    يتطلب
    Mine laboratory assay of doré
    يُصدر
    Export NF-e for doré (merchandise)
    غير مؤكَّد

    ملاحظة الباحث: [not-read] export NF-e rules for merchandise not obtained; ICMS, PIS and COFINS do not apply to exports (LC 87 art. 3 II; Lei 10.637 art. 5 I; Lei 10.833 art. 6 I).

    لا مصدر مسجَّل
  2. الجمارك

    Register the DU-E in the Portal Siscomex and obtain export clearance (the exporter must be habilitado, IN RFB 1.984/2020).

    من
    Customs broker (despachante aduaneiro)
    مع
    Receita Federal (customs and tax)
    يتطلب
    Export NF-e for doré (merchandise)
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.702/2017; IN RFB 1.984/2020, IN 1.702 arts 1, 3, 7; IN 1.984 arts 3-4

    ملاحظة الباحث: [inferred] applied to doré as merchandise; IN 1.702 has no gold-specific rule.

  3. النقل

    Secure air shipment of the doré to the foreign refiner

    من
    Valuables carrier (PF-authorised domestic transporter) and international air carrier
    ممارسة السوق
    لا مصدر مسجَّل

Export of gold as a financial asset / exchange instrument by an authorised institution

ينطبق عندما: country is the origin; gold bought from garimpos or mines by an institution

القناة: financial-asset gold (BCB-authorised institution)

  1. الدفع

    Contract the export sale and close the FX contract with an FX-authorised institution; the gold as exchange instrument is traded only with authorised institutions, supervised foreign institutions or the BCB; the FX contract is a required attachment of the e-DMOV. Proceeds may be received before or after shipment and may be kept abroad.

    من
    Authorised institution exporting gold as a financial asset / exchange instrument
    مع
    FX-authorised bank
    يُصدر
    Contrato de câmbio (FX contract)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 14.286/2021; Resolução BCB 277/2022; IN RFB 1.082/2010, Lei 14.286 art. 3; Res. 277 arts 46, 66 §2; IN 1.082 art. 4 II c

  2. الجمارك

    Issue the NF-e Ouro Ativo Financeiro for the export (DAO operation 5), recording the e-DMOV number and the domestic transporters.

    من
    Authorised institution exporting gold as a financial asset / exchange instrument
    يُصدر
    NF-e Ouro - export of gold (financial asset / exchange instrument)
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 2.138/2023, art. 3 III

  3. النقل

    Book the shipment with the airline, which issues the air waybill for the valuable cargo (the e-DMOV must attach the international transport document, IN RFB 1.082 art. 4 II a); after boarding, the carrier records the boarding data in the e-DMOV within 2 days (art. 23).

    من
    Valuables carrier (PF-authorised domestic transporter) and international air carrier
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.082/2010, arts 4 II a, 23

    ملاحظة الباحث: Acceptance as valuable cargo and the consignment security declaration are industry practice.

  4. الجمارك

    File the e-DMOV de saída with a digital certificate, attaching the international transport document, packing list, FX contract and the sales invoice, with the sealed volumes at the declared verification place; on registration (active CNPJ, PF-authorised domestic transporter, authorised international carrier) the Receita Federal selects a channel and schedules physical verification; clearance follows an RVES or RVFV without blocking discrepancies; gold with irregular fiscal documents is seized.

    من
    Authorised institution exporting gold as a financial asset / exchange instrument
    مع
    Receita Federal (customs and tax)
    يتطلب
    Contrato de câmbio (FX contract); NF-e Ouro - export of gold (financial asset / exchange instrument)
    يُصدر
    e-DMOV de saída (gold as financial asset)
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.082/2010; Lei 7.766/1989, IN arts 1, 3 §2, 4 II, 9, 10, 11 §2, 19, 21 III; Lei 7.766 art. 3 §2

    ملاحظة الباحث: [conflict] br.div-edmov-invoice-conflict: IN 1.082 art. 4 II e and the RFB e-DMOV page still name the "Modelo VI" invoice of IN SRF 49/2001, which IN RFB 2.138 revoked (effective 1 Aug 2023); the model takes the NF-e Ouro (export) as the invoice attached.

  5. النقل

    Send the pre-shipment notice (weights, fineness, AWB) to the foreign refiner or buyer

    من
    Authorised institution exporting gold as a financial asset / exchange instrument
    يُصدر
    Pre-shipment notification to refiner/buyer
    ممارسة السوق
    لا مصدر مسجَّل

Garimpo under a PLG to first acquisition by a BCB-authorised institution

ينطبق عندما: country is the origin (ASM gold)

القناة: garimpo gold as financial asset (PLG -> DTVM)

  1. الاستخراج

    Extract alluvial, eluvial or colluvial ore within the PLG area, concentrate by gravity and, commonly, amalgamate with mercury; burn off the mercury to sponge gold. A PLG cannot be granted in Indigenous lands (Lei 7.805 art. 23 a).

    من
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    يتطلب
    Environmental licence (garimpo or mine)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.805/1989, arts 1, 3, 5, 10, 23

  2. المعالجة

    Melt sponge/nuggets into a small bar or button at the garimpo or in town

    من
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    ممارسة السوقغير مسجَّل

    ملاحظة الباحث: NF-e typology list (bars, ingots, sponge, amalgam, nuggets) shows the forms in which garimpo gold is bought; no source describes the melting step.

  3. النقل

    Carry the gold, within the gold-producing region only, to an institution authorised to buy it: the PLG holder with a copy of the mining title; a garimpeiro, partner, chain member or agent with the transport authorisation issued by the title holder (bearer, title number, location, validity).

    من
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 12.844/2013, art. 38 caput, §§1-2, 5

  4. العناية الواجبة

    Register the seller (name, CPF or CNPJ, commercial-registry number) and file the cooperative's invoice or the individual's sale receipt and declaration of origin (mining area, state and municipality, ANM process number, title number) with a copy of the RG; apply the AML customer-identification rules; there is no presumption of legality of the gold or of the buyer's good faith (IN BCB 406 art. 2), so the documents alone do not protect the buyer.

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يتطلب
    Environmental licence (garimpo or mine)
    يُصدر
    Seller's sale receipt and declaration of origin of the gold (individual seller) / cooperative invoice; DTVM customer file on the garimpeiro (identity, PLG, licence, screening)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 12.844/2013; Lei 9.613/1998; IN BCB 406/2023, Lei 12.844 art. 39 I, §§1-3; Lei 9.613 art. 10; IN BCB 406 arts 2-3

    ملاحظة الباحث: [inferred] checking PLG status against ANM data is implied by the NF-e fields (phase, situation, expiry); no rule held requires an online check.

  5. الفحص

    Weigh the gold and test its fineness at the PCO; record method and grams

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يُصدر
    Weighing at the purchase post (PCO); Fineness test at the PCO (method recorded on the NF-e)
    إرشاد رسميغير مسجَّل
  6. الحفظ

    Buy the gold and issue the NF-e Ouro Ativo Financeiro for "primeira aquisição do ouro produzido sob o regime de PLG", recording the PLG title and ANM process, municipality of extraction, area, environmental licence, typology, fineness, method and grams; the acquirer states the state and municipality of origin (Lei 7.766 art. 7); title passes to the institution.

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    مع
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    يتطلب
    Seller's sale receipt and declaration of origin of the gold (individual seller) / cooperative invoice; DTVM customer file on the garimpeiro (identity, PLG, licence, screening); Weighing at the purchase post (PCO); Fineness test at the PCO (method recorded on the NF-e)
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 2.138/2023; Lei 7.766/1989; Lei 12.844/2013, IN arts 1 §1, 3 I; Lei 7.766 arts 3, 7; Lei 12.844 art. 39 II

  7. الدفع

    Pay the garimpeiro; the NF-e layout records a bank-account payment where used. No rule in force bans cash, but cash operations of R$50,000 or more must be reported to COAF by the next business day (Circular BCB 3.978 art. 49) and cash above R$2,000 must be recorded with the bearer's CPF (art. 33). PL 3.025/2023 would require payment by account credit.

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    مع
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    يُصدر
    Payment to the garimpeiro
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Circular BCB 3.978/2020, arts 33, 49

    ملاحظة الباحث: [inferred] absence of a cash ban is inferred from the texts held.

  8. الضرائب

    Pay IOF-ouro at 1% of the first-acquisition price by the third business day after the ten-day period (decêndio) of the acquisition; the revenue goes 30% to the state and 70% to the municipality of origin, the collecting entity passing it on within 30 days.

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989; Lei 11.196/2005; Decreto 6.306/2007; CF art. 153 §5, Lei 7.766 arts 4, 8, 10, 11 parágrafo único; Lei 11.196 art. 70 II a; Decreto 6.306 arts 39-40

    ملاحظة الباحث: [conflict] br.div-iof-deadline-conflict: Lei 7.766 art. 11 says "até o último dia útil da primeira quinzena do mês subseqüente"; the model follows the later Lei 11.196 art. 70 II a, applied by Decreto 6.306 art. 40 §1.

  9. الضرائب

    Pay CFEM at 1.5% on the value of the first acquisition, as the party liable for gold mined under a PLG.

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يُصدر
    CFEM paid by the first acquirer of PLG gold
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 8.001/1990 as amended by Lei 13.540/2017, art. 2 V, §4; art. 2-A II; Anexo

    ملاحظة الباحث: [not-read] the payment deadline and slip are set by ANM rules not obtained.

Industrial mine under a concessão de lavra to doré and first sale

ينطبق عندما: country is the origin (industrial gold)

القناة: concession holder (gold as merchandise, or first sale to an authorised institution)

  1. الاستخراج

    Mine and process ore under the concession (plant recovery, smelting) into doré bars

    من
    Mining company holding a concessão de lavra
    يتطلب
    Environmental licence (garimpo or mine)
    نص القانونغير مسجَّل

    الأساس القانوني: Decreto 9.406/2018, art. 13 I

    ملاحظة الباحث: The processing route is practice; the texts govern the title only.

  2. الفحص

    Number, weigh and assay each doré bar at the mine laboratory

    من
    Mining company holding a concessão de lavra
    يُصدر
    Doré bar number (mine); Mine laboratory assay of doré
    ممارسة السوق
    لا مصدر مسجَّل
  3. الحفظ

    Sell doré domestically: either to a BCB-authorised institution as a financial asset (the mining company remits it on an NF-e Ouro, IN 2.138 art. 3 V a, and the buyer records the first sale, DAO operation 2) or to a refiner or industry as merchandise on an ordinary NF-e.

    من
    Mining company holding a concessão de lavra
    مع
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يتطلب
    Mine laboratory assay of doré
    يُصدر
    NF-e Ouro - first sale of gold from other mining regimes (to an authorised institution); NF-e for doré sold as merchandise
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 2.138/2023, art. 3 I, V a

    ملاحظة الباحث: [not-read] rules for the ordinary NF-e on merchandise gold not obtained.

  4. الضرائب

    Pay CFEM at 1.5% on gross sales revenue less taxes on the sale; for exports, on a base of at least the Receita Federal parameter price (or the ANM reference value).

    من
    Mining company holding a concessão de lavra
    يُصدر
    CFEM paid by the concession holder
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 8.001/1990 as amended by Lei 13.540/2017, art. 2 I, III; art. 2-A I; Anexo

Annual mining reports, record keeping and AML reporting

ينطبق عندما: continuing obligations of miners and buying institutions

  1. الإبلاغ

    File the annual production data with ANM by 15 March

    من
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    يُصدر
    PLG holder's annual production report
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.805/1989, art. 9

  2. الإبلاغ

    File the Relatório Anual de Lavra with ANM by 15 March

    من
    Mining company holding a concessão de lavra
    يُصدر
    Relatório Anual de Lavra (RAL)
    نص القانونغير مسجَّل

    الأساس القانوني: Decreto 9.406/2018, art. 34 XVII

  3. الإبلاغ

    Keep the seller registration, declaration of origin and RG copy for 10 years (Lei 12.844 art. 39 §2); keep KYC data, operation records and dossiers for 10 years (Circular 3.978 art. 67); Lei 9.613 sets a minimum of 5 years (art. 10 §2).

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يُصدر
    Archive of seller documents and transaction records (10 years)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 12.844/2013; Circular BCB 3.978/2020; Lei 9.613/1998, Lei 12.844 art. 39 §2; Circular 3.978 art. 67; Lei 9.613 art. 10 §2

  4. الإبلاغ

    Report suspicious gold purchases to COAF without tipping off (Lei 9.613 art. 11 II: within 24 hours; Circular 3.978 art. 48 §2: by the business day after the decision to report, after an analysis of up to 45 days) and report cash operations of R$50,000 or more by the next business day (art. 49).

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    مع
    COAF (financial intelligence unit)
    يُصدر
    Suspicious-transaction communication to COAF
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 9.613/1998; Circular BCB 3.978/2020, Lei 9.613 art. 11 II; Circular 3.978 arts 43 §1, 48-50

Receipt of export proceeds

ينطبق عندما: after export

  1. الدفع

    Receive the foreign buyer's payment; the exporter may keep the foreign currency abroad or convert it through an FX contract

    من
    Authorised institution exporting gold as a financial asset / exchange instrument
    يُصدر
    Foreign buyer's payment of export proceeds
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 11.371/2006 art. 1 as reworded by Lei 14.286/2021 art. 26; Resolução BCB 277/2022, Lei 14.286 art. 26; Res. 277 art. 46

التراخيص والتسجيلات

  • BCB authorisation to operate as a financial institution dealing in gold (financial asset / exchange instrument)

    BCB authorisation act; entry in BCB register

    يحمله
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    تصدره
    Banco Central do Brasil
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989; Resolução BCB 277/2022, Lei 7.766 art. 1; Res. BCB 277 art. 66

    ملاحظة الباحث: [not-read] the CMN/BCB rules on authorising an institution to operate with gold were not obtained (br.gap-bcb-rules). IN BCB 406 art. 1 names banks, investment banks, CTVMs and DTVMs as the institutions that buy gold.

  • BCB authorisation to operate in FX or to import and export gold as financial asset

    يحمله
    Authorised institution exporting gold as a financial asset / exchange instrument
    تصدره
    Banco Central do Brasil
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.082/2010; IN RFB 2.138/2023, IN 1.082 art. 1 §1; IN 2.138 art. 3 III

  • AML/CFT programme, customer identification and records

    يحمله
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    تصدره
    BCB (supervisor); COAF (FIU)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 9.613/1998; Circular BCB 3.978/2020, Lei 9.613 arts 9-11; Circular 3.978 arts 2-3

  • Concessão de lavra

    Portaria de lavra

    يحمله
    Mining company holding a concessão de lavra
    تصدره
    Ministério de Minas e Energia (portaria) on ANM instruction
    مدة الصلاحية
    life of the deposit (per plan)
    نص القانونغير مسجَّل

    الأساس القانوني: Decreto 9.406/2018, arts 13 I, 31-33

  • Cooperative constitution and registration

    يحمله
    Garimpeiro cooperative
    تصدره
    Junta Comercial / OCB
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989, art. 2 ('regularmente constituídas')

    ملاحظة الباحث: [not-read] the registration body is not stated in the texts held.

  • CPF (individual taxpayer number)

    يحمله
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    تصدره
    Receita Federal
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 12.844/2013, art. 39 (seller registration data)

  • Access to the e-DMOV system (digital certificate; registration of external users)

    يحمله
    Authorised institution exporting gold as a financial asset / exchange instrument
    تصدره
    Receita Federal
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.082/2010, art. 1 §3

    ملاحظة الباحث: Registration of external users follows Ato Declaratório Executivo Cotec nº 1/2011 per the RFB page; that act was not obtained.

  • Environmental licence for the garimpo

    Licence number (recorded in the NF-e Ouro first-acquisition group)

    يحمله
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    تصدره
    State environmental agency (or IBAMA)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.805/1989, art. 3

  • Environmental licences (LP/LI/LO) for the mine

    يحمله
    Mining company holding a concessão de lavra
    تصدره
    State environmental agency / IBAMA
    نص القانونغير مسجَّل

    الأساس القانوني: Decreto 9.406/2018, art. 31

    ملاحظة الباحث: Licence stages (LP/LI/LO) are standard Brazilian licensing, not read in the decree.

  • Enablement to issue NF-e Ouro Ativo Financeiro

    يحمله
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    تصدره
    Receita Federal
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 2.138/2023, art. 3

  • Polícia Federal authorisation as transporter of valuables (domestic leg)

    يحمله
    Valuables carrier (PF-authorised domestic transporter) and international air carrier
    تصدره
    Polícia Federal
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.082/2010, art. 2 III; art. 9 IV

  • Permissão de Lavra Garimpeira (PLG)

    PLG title (ANM process number)

    يحمله
    Garimpeiro holding a Permissão de Lavra Garimpeira (PLG)
    تصدره
    ANM
    مدة الصلاحية
    up to 5 years, renewable
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.805/1989, arts 1, 4, 5

  • PLG held by a cooperative

    PLG title

    يحمله
    Garimpeiro cooperative
    تصدره
    ANM
    مدة الصلاحية
    up to 5 years, renewable
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.805/1989, art. 5

  • Habilitação to act in foreign trade (Siscomex)

    يحمله
    Mining company holding a concessão de lavra
    تصدره
    Receita Federal
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.984/2020, arts 3-4

الضرائب والرسوم

  • CFEM (Compensação Financeira pela Exploração de Recursos Minerais) on gold

    Gold ore, doré, garimpo gold

    المعدل
    1.5%
    الوعاء
    Gross sales revenue less taxes on the sale; for exports at least the Receita Federal parameter price; for PLG gold, the first-acquisition value (Lei 8.001 art. 2 I, III, V)
    يدفعه
    Concession holder; for PLG gold, the first acquirer
    تحصّله
    ANM (Lei 8.001 art. 2-F); distributed 7% ANM, 1% FNDCT, 1.8% CETEM, 0.2% IBAMA, 15% producing states, 60% producing municipalities, 15% affected municipalities (art. 2 §2; Decreto 11.659/2023)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 8.001/1990 as amended by Lei 13.540/2017, art. 2, 2-A, Anexo

  • Export duty (Imposto de Exportação) on gold

    المعدل
    None on gold as financial asset (only IOF applies, CF art. 153 §5); on gold as merchandise, only if CAMEX lists it (not confirmed)
    نص القانونغير مسجَّل

    الأساس القانوني: CF art. 153 §5; Decreto 6.759/2009, Decreto 6.759 arts 212 §2, 215

    ملاحظة الباحث: [unconfirmed] the CAMEX list of goods subject to the Imposto de Exportação was not obtained, so the treatment of doré exported as merchandise is not confirmed (br.gap-customs).

  • IBS/CBS (dual VAT from the 2023 tax reform)

    Gold defined in law as financial asset or exchange instrument; gold as merchandise falls under the general regime

    المعدل
    Immune (0%) for gold as financial asset or exchange instrument
    الوعاء
    n/a
    يدفعه
    n/a
    تحصّله
    n/a
    نص القانونغير مسجَّل

    الأساس القانوني: Lei Complementar 214/2025, art. 9 VII

  • Income tax on gains from gold operations

    Capital gains on gold financial-asset operations, taxed as financial-market income

    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989, art. 13

  • IOF-ouro (tax on gold as financial asset)

    Gold as financial asset or exchange instrument, on first acquisition only; the sole tax on such gold

    المعدل
    1%
    الوعاء
    First-acquisition price, within market limits
    يدفعه
    Acquiring BCB-authorised institution
    تحصّله
    Receita Federal (Decreto 6.306 art. 59); revenue transferred 30% to the state and 70% to the municipality of origin (CF art. 153 §5)
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989; Decreto 6.306/2007; Lei 11.196/2005; CF art. 153 §5, Lei 7.766 arts 4, 8-10; Decreto 6.306 arts 36-40; Lei 11.196 art. 70 II a

    ملاحظة الباحث: [conflict] br.div-iof-deadline-conflict (payment deadline).

  • ICMS, PIS/COFINS on gold traded as merchandise

    Doré or gold not destined for the financial market; ICMS does not apply to exports or to financial-asset gold (LC 87 art. 3 II, IV); PIS and COFINS do not apply to export revenue (Lei 10.637 art. 5 I; Lei 10.833 art. 6 I)

    غير مؤكَّدغير مسجَّل

    ملاحظة الباحث: [unconfirmed] ICMS rates (state law) and PIS/COFINS rates on domestic sales of merchandise gold were not read; only the export non-incidence is confirmed; being replaced by IBS/CBS over 2026-2033.

  • IOF on the FX operation bringing in export receipts

    Export proceeds converted into reais

    المعدل
    0%
    الوعاء
    FX operation for the inflow of export receipts
    يدفعه
    n/a
    نص القانونغير مسجَّل

    الأساس القانوني: Decreto 6.306/2007, art. 15-B I

    ملاحظة الباحث: Art. 15-B caput was rewritten by Decreto 12.499/2025 (Planalto notes "Vide Decreto Legislativo nº 176, de 2025" and "Vide ADC nº 96"); inciso I (zero) has read the same since Decreto 8.325/2014.

الضوابط

  • Persons buying and selling gold as financial asset (Lei 9.613 art. 9 II) and dealers in precious metals (art. 9 parágrafo único XI) must identify clients, keep records (at least 5 years), register with their regulator or COAF and report to COAF (arts 10-11); BCB-authorised institutions follow Circular 3.978/2020 and, when buying gold, IN BCB 406/2023. ANM Resolução 129/2023 is reported to impose AML/CFT duties on the mining sector ([not-read]).

    النوع
    مكافحة غسل الأموال
    نص القانونغير مسجَّلمحجوب

    الأساس القانوني: Lei 9.613/1998; Circular BCB 3.978/2020, Lei 9.613 arts 9-11

    ملاحظة الباحث: [not-read] Resolução ANM 129/2023 blocked by a bot challenge (br.gap-anm-resolutions).

  • No ban on paying for gold in cash was found in the law in force. BCB-authorised institutions record cash operations above R$2,000 with the bearer's CPF (Circular 3.978 art. 33) and report to COAF, by the next business day, cash deposits, withdrawals and payments of R$50,000 or more (art. 49). PL 3.025/2023 would require payment by account credit.

    النوع
    حد النقد
    الحد
    R$2,000 (record); R$50,000 (COAF report)
    نص القانونغير مسجَّل

    الأساس القانوني: Circular BCB 3.978/2020, arts 33, 49

    ملاحظة الباحث: [inferred] absence of a cash ban; [time-limited] art. 49 extended from 1 Oct 2026 by Resolução BCB 588/2026 (FX cash US$10,000; virtual assets).

  • Every exit and entry of gold as financial asset is made by the BCB or an authorised institution, with a PF-authorised domestic transporter, under an e-DMOV; exit always gets a scheduled physical verification (IN RFB 1.082 art. 11 §2); gold with irregular fiscal documents is seized (art. 21 III).

    النوع
    الإقرار عبر الحدود
    نص القانونغير مسجَّل

    الأساس القانوني: IN RFB 1.082/2010, arts 1, 11 §2, 19, 21

  • Gold as financial asset may be bought at first acquisition only by BCB-authorised institutions (Lei 7.766 art. 1; IN RFB 2.138 art. 3 I), whose acquisition invoice proves the purchase (Lei 12.844 art. 39 II); regularly constituted garimpeiro cooperatives may buy at origin and must resell to the BCB or an authorised institution (Lei 7.766 art. 2). A garimpeiro may also sell his production directly to the final consumer if he proves title to the area of origin (Lei 11.685 art. 9) - PL 3.025/2023 would revoke this.

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989; Lei 12.844/2013; Lei 11.685/2008, Lei 7.766 arts 1-2; Lei 12.844 art. 39 II; Lei 11.685 art. 9

  • All gold financial-asset operations and their transport must be covered by fiscal documents; irregular gold is seized by the Receita Federal (Lei 7.766 art. 3; Decreto 6.306 arts 46, 56). Since 1 Aug 2023 the document is the NF-e Ouro Ativo Financeiro; an invoice with inaccurate data is inidônea (IN RFB 2.138 arts 1 §1, 6).

    النوع
    أخرى
    سارٍ من
    2023-08-01
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.766/1989; IN RFB 2.138/2023, Lei 7.766 art. 3; IN arts 1 §1, 3, 6

  • Before its first acquisition, garimpo gold may be transported only within the gold-producing region (the geological province of the same gold mineralisation where the workings are) up to an authorised buyer.

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 12.844/2013, art. 38 §§2, 5

  • The presumption of legality of the gold and of the buyer's good faith once the seller's documents were filed (Lei 12.844 art. 39 §4) was suspended by the STF in ADI 7.345 (interim order quoted in the EMI of PL 3.025/2023, which also ordered the Executive to adopt within 90 days a new framework for verifying the legal origin of gold bought by DTVMs) and declared unconstitutional in ADI 7.273 (Planalto annotation on art. 39 §4). Since 1 Aug 2023 BCB instructs banks, brokers and DTVMs that there is no presumption of legality or good faith when they buy gold (IN BCB 406 art. 2).

    النوع
    العناية الواجبة في مناطق النزاع
    نص القانونغير مسجَّلمحجوب

    الأساس القانوني: STF ADI 7.345 and 7.273; IN BCB 406/2023, IN BCB 406 art. 2

    ملاحظة الباحث: [unconfirmed] the final judgment date (24 Mar 2025) and the orders to ANM, BCB, ICMBio and Casa da Moeda come from a legal commentary; the STF judgment was not obtained (br.gap-stf-text).

  • Mining in Indigenous lands requires Congress authorisation (CF art. 231 §3), the garimpeiro-cooperative priority of art. 174 §§3-4 does not apply there (art. 231 §7), and a PLG does not apply to Indigenous lands (Lei 7.805 art. 23 a). Gold from garimpo in Indigenous lands cannot be lawfully produced.

    النوع
    العناية الواجبة في مناطق النزاع
    نص القانونغير مسجَّل

    الأساس القانوني: Constituição Federal; Lei 7.805/1989, CF art. 231 §§3, 7; Lei 7.805 art. 23 a

  • No repatriation or surrender requirement: exporters may keep foreign-currency export proceeds abroad (Lei 11.371 art. 1); receipts may arrive before or after shipment, including by credit to an account abroad of the authorised institution (Res. BCB 277 art. 46).

    النوع
    ضوابط العملة
    سارٍ من
    2022-12-30
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 11.371/2006 art. 1, as reworded by Lei 14.286/2021 art. 26

    ملاحظة الباحث: [inferred] validFrom computed from Lei 14.286 art. 29.

  • PLGs only for Brazilian citizens or garimpeiro cooperatives (Lei 7.805 art. 5); research authorisations and mining concessions only for Brazilians, companies under Brazilian law with head office and administration in Brazil, or cooperatives (CF art. 176 §1; Decreto 9.406 arts 16, 30).

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 7.805/1989; CF art. 176 §1, Lei 7.805 art. 5

  • Extracting Union minerals without a title is a crime: usurpation, 1-5 years, with the same penalty for whoever acquires, transports, holds or sells the product (Lei 8.176 art. 2 §1); mining without authorisation also carries 6 months-1 year (Lei 9.605 art. 55) and seizure of the product (Lei 7.805 art. 21 parágrafo único).

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Lei 8.176/1991; Lei 9.605/1998; Lei 7.805/1989, Lei 8.176 art. 2; Lei 9.605 art. 55; Lei 7.805 art. 21

تدفقات التجارة

  • Top destinations of Brazilian gold exports in 2024 were Canada, Switzerland and the United Kingdom.

    الأرقام: Canada US$1.84bn; Switzerland US$948m; UK US$579m (2024)

    مصدر ثانويغير مسجَّل

  • The Tapajós basin (Pará) accounts for most gold declared under PLGs: 540 PLGs reported US$2.04bn of gold in 2022-2026, nearly 60% of Brazil's legalised garimpo gold.

    الأرقام: US$2.04bn; ~60%

    مصدر ثانويغير مسجَّل

حيث تخالف الممارسة القانون

ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.

  • After the 2023 federal operations, illegal mining fell in Yanomami (-7%), Munduruku (-57%) and Kayapó (-31%) lands in 2023-2024 but rose 93% in Sararé: displacement rather than elimination; 4,219 ha destroyed in the four territories in two years.

    مصدر ثانويغير مسجَّل

  • [conflict] Invoice attached to the e-DMOV for gold exports. IN RFB 1.082/2010 art. 4 II e (text in force, amended 2022) and the Receita Federal e-DMOV page (updated 30 Mar 2026) still require "a Nota Fiscal de Venda de Ouro Ativo Financeiro ... Modelo VI anexo à Instrução Normativa SRF nº 49, de 2001"; IN SRF 49/2001 was revoked by IN RFB 2.138/2023 art. 7 (restored only until 31 Jul 2023 by IN RFB 2.150 art. 3), and the NF-e Ouro covers exports (IN 2.138 art. 3 III; manual DAO operation 5 with the e-DMOV number). The model takes the NF-e Ouro as the invoice. Affects br.st-18, br.st-19.

    نص القانونغير مسجَّل

  • More than half of Brazil's roughly US$5bn of gold exports in 2021 was estimated to have illegal origins.

    الأرقام: >50% of ~US$5bn (2021)

    مصدر ثانويغير مسجَّل

  • [conflict] IOF-ouro payment deadline. Lei 7.766/1989 art. 11 (Planalto text, not marked as amended): "O imposto será pago até o último dia útil da primeira quinzena do mês subseqüente ao da ocorrência do fato gerador". Lei 11.196/2005 art. 70 II a (as amended by Lei 12.599/2012): "até o terceiro dia útil subsequente ao decêndio de ocorrência dos fatos geradores, no caso de aquisição de ouro e ativo financeiro", applied by Decreto 6.306/2007 art. 40 §1. The model follows the later law and the regulation. Affects br.st-08, br.tax-iof-ouro.

    نص القانونغير مسجَّل

  • Swiss imports of gold from Brazil exceeded Brazil's reported exports by 67% (2022) and 62% (2023), a mirror-statistics gap pointing to unrecorded outflows.

    الأرقام: +67% (2022), +62% (2023)

    مصدر ثانويغير مسجَّل

  • PLGs are used to launder gold mined elsewhere (including Indigenous lands): InfoAmazonia found that 263 of 540 Tapajós PLGs (49%) reported gold sales inconsistent with their mining activity in 2022-2026, and declared volumes about ten times scientific extraction estimates.

    الأرقام: 263/540 PLGs; ~10x

    مصدر ثانويغير مسجَّل

ما لم نتمكن من الحصول عليه

المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.

  • ANM rules on the PLG regime (Resolução ANM 208/2025 amending the Consolidação Normativa arts 44 and 207) and the ANM act on receipts and seller registration required by Lei 12.844 art. 40 §1.

    المستند الناقص
    Resolução ANM 208/2025 (text); ANM Consolidação Normativa (Portaria DNPM 155/2016) as amended; the portaria under Lei 12.844 art. 40 §1
    أين قد يكون
    https://anmlegis.datalegis.net/action/ActionDatalegis.php?acao=abrirTextoAto&link=S&tipo=RES&numeroAto=00000208&seqAto=000&valorAno=2025&orgao=DC/ANM/MME&cod_modulo=566&cod_menu=8303
    سبب عدم الحصول عليه
    Bot challenge (HTTP 403) on ANMlegis from the Mac worker (queues br-1, br-8); only a summarising WebFetch read of Res. 208; the DOU copies could not be located (DOU search failed in the worker; web-search budget exhausted).
    يؤثر في
    br.law-res-anm-208br.cr-plgbr.cr-plg-coopbr.st-09

  • CMN/BCB rules authorising an institution to operate with gold as financial asset (the licensing side; the AML, FX and gold-purchase rules are now held).

    المستند الناقص
    CMN/BCB resolution(s) on authorisation of institutions to operate with gold as financial asset or exchange instrument
    أين قد يكون
    https://www.bcb.gov.br/estabilidadefinanceira/buscanormas
    سبب عدم الحصول عليه
    The instrument number is not named in any text held (Lei 7.766 art. 1 refers to "forma e condições autorizadas pelo Banco Central"); BCB search is a JavaScript application; web-search budget of this session exhausted.
    يؤثر في
    br.cr-bcb-auth

  • AML rules for the mining sector and for dealers in precious metals outside the BCB perimeter (ANM Resolução 129/2023; any COAF resolution for dealers).

    المستند الناقص
    Resolução ANM 129/2023 (and Resolução ANM 138/2023, deadline extension); COAF resolution for dealers in precious metals
    أين قد يكون
    https://anmlegis.datalegis.net (ANMlegis); DOU (in.gov.br); gov.br/coaf
    سبب عدم الحصول عليه
    ANMlegis returns a bot challenge (HTTP 403) to the Mac download worker (queues br-1, br-8); the DOU search page failed in the worker (queues br-3, br-9); COAF resolution number not found (search budget exhausted).
    يؤثر في
    br.ctl-aml

  • Imposto de Exportação on gold as merchandise (CAMEX list), e-DMOV annexes, export NF-e rules for merchandise gold.

    المستند الناقص
    CAMEX/GECEX resolution listing goods subject to the Imposto de Exportação; IN RFB 1.082/2010 Anexos I-II (binary attachments); Ato Declaratório Executivo Cotec 1/2011
    أين قد يكون
    gov.br/mdic (CAMEX resolutions); normasinternet2.receita.fazenda.gov.br (IN 1.082 attachments)
    سبب عدم الحصول عليه
    Resolution number not identified (web-search budget of this session exhausted); IN 1.082 annexes are served as binary attachments not yet downloaded.
    يؤثر في
    br.tax-export-dutybr.dk-e-dmovbr.cr-edmov-accessbr.st-22

  • EFTA-MERCOSUR FTA legal text (signed 16 Sep 2025, entry into force pending) - pair br-ch.

    المستند الناقص
    EFTA-MERCOSUR Free Trade Agreement, Main Agreement
    أين قد يكون
    https://www.efta.int/sites/default/files/documents/legal-texts/free-trade-relations/MERCOSUR/EFTA-MERCOSUR%20-%20Main%20Agreement.pdf
    سبب عدم الحصول عليه
    Bot challenge (HTTP 403) from the Mac worker (dl2); an official Brazilian copy was not located.

  • ICMS (state) and PIS/COFINS rates on domestic sales of gold as merchandise; export non-incidence is now confirmed (LC 87 art. 3 II; Leis 10.637 art. 5, 10.833 art. 6).

    المستند الناقص
    State ICMS regulations (e.g. Pará, Mato Grosso, Minas Gerais) and the PIS/COFINS rate provisions for gold sales
    سبب عدم الحصول عليه
    Not in scope of this pass beyond the federal non-incidence rules; state laws not identified.
    يؤثر في
    br.tax-merchandise

  • STF judgment text in ADI 7.273/7.345 (orders, deadlines).

    المستند الناقص
    Acórdão ADI 7.273
    أين قد يكون
    https://portal.stf.jus.br/processos/listarProcessos.asp?classe=ADI&numeroProcesso=7273 (and ADI 7345)
    سبب عدم الحصول عليه
    portal.stf.jus.br returns HTTP 403 to the Mac download worker (queue br-3, 2026-09-28); r1: 429 then robots.txt error.
    يؤثر في
    br.ctl-good-faith-ended

المسارات عبر البرازيل

أزواج الدول

المصادر

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