Avoid Penalties! Understand SUFRAMA’s Input Control System

By Alexsandro Evangelista and Karol Alves, from the Economic Consulting & Projects team.

The Manaus Free Trade Zone Authority (SUFRAMA) published Ordinance No. 1,991 on June 9, 2025, establishing regulations for the administrative procedures related to the inclusion, revision, and cancellation of inputs in the SUFRAMA Standard Input List (LIPS). This list is an essential control tool for companies with industrial projects approved by SUFRAMA’s Administrative Council (CAS) that wish to import inputs under tax incentive programs.

What is the LIPS?

The LIPS serves as a management and control instrument for inputs used in the manufacturing of products approved by SUFRAMA. Its purpose is to ensure greater efficiency, legal certainty, and predictability in the prior authorization process for importing inputs.

Important: The LIPS does not override the rules of the Basic Production Process (PPB) and must always operate in full compliance with current technical and regulatory requirements.

Inclusion of Inputs in the LIPS

Only companies with projects approved by the CAS may request the inclusion of inputs in the LIPS, provided they meet the established criteria.

Important Notes:

1. The Ordinance allows inputs registered in the LIPS to be canceled through an administrative act.

   
   

2. Cancellations resulting from PPB amendments take immediate effect and do not grant companies any adjustment period.

   
   

3. Importation of inputs is permitted only for items registered in the LIPS and linked to the respective product approved by SUFRAMA’s Administrative Council (CAS). The use of an input approved for one product in the manufacturing of another is prohibited.

   
   

4. Penalties: Noncompliance with these rules subjects the company to the sanctions set forth in Article 35 of CAS Resolution No. 205/2021, which may include suspension of fiscal benefits.

   
   

Conclusion

SUFRAMA Ordinance No. 1,991/2025 reinforces the agency’s commitment to transparency, efficiency, and legal security in the control of industrial inputs. Companies operating within the Manaus Free Trade Zone must promptly adapt to these new guidelines to ensure their processes remain compliant with LIPS regulations.

Having specialized technical support can be decisive for ensuring proper classification and maintaining tax incentive benefits.