Brazilian Court Suspends PIS/Cofins Tax on Manaus Free Trade Zone

The 3rd Federal Civil Court in the Amazonas jurisdiction granted an injunction that suspends the effects of Receita Federal’s Nota Cosit 141/2026, which would have imposed PIS and Cofins taxes on operations destined for the Zona Franca de Manaus (ZFM). The ruling follows a lawsuit filed by the Federação das Indústrias do Estado do Amazonas (FIEAM). Judge Ricardo Augusto Campolina de Sales cited Supreme Court and Superior Tribunal de Justiça precedents that protect the constitutional tax‑exempt regime of the ZFM, and ordered the Union and Receita Federal to cease any tax collection, penalties, or related credit actions until the case is finally decided.

Senators Eduardo Braga (MDB‑AM) and Omar Aziz (PSD‑AM) praised the decision, saying it safeguards the economic model of the Amazon region and upholds constitutional rights. The injunction maintains the zero‑rate tax treatment for goods and services intended for consumption or industrialisation in the free‑trade zone, regardless of the supplier’s location, subject to legal exceptions.