Articles | Postado no dia: 15 October, 2026
CZPE Approves List of Qualifying Services to Operate in Export Processing Zones (ZPEs) in Ceará and Across Brazil
The National Council of Export Processing Zones (CZPE) recently approved, at its 40th Ordinary Meeting, the list of qualifying services for operation in Export Processing Zones (ZPEs), with a focus on expanding the ZPE legal framework in Brazil, including ZPE Ceará. The decision was formalized by CZPE/MDIC Resolution No. 95, published on June 5, 2025.
The list, which covers 70 codes from the Brazilian Nomenclature of Services (NBS), resulted from a public consultation held by the Ministry of Development, Industry, Trade, and Services (MDIC) in October 2024. This step regulates the activities of service providers within ZPEs, in line with Law No. 14,184/2021, which reformulated Law No. 11,508/2007, allowing service providers to set up in ZPEs when their services are tied to industrialization or aimed at the foreign market.
It’s important to highlight that, under the new resolution, companies providing essential services, such as database design and development and data processing, can now operate in ZPEs, including ZPE Ceará, which plays a strategic role in developing the region’s digital and technological infrastructure. Among the key activities are data processing services (NBS 1.1509.00.00) and database structure development (NBS 1.1502.40.00).
CZPE/MDIC Resolution No. 95 aims to encourage the growth of digital infrastructure by allowing projects such as data centers to be set up in ZPEs. These projects will benefit from significant tax advantages, such as the suspension of federal taxes on the acquisition of goods for fixed assets, with the possibility of exemption or a zero rate if the goods or services are exported.
In addition, the resolution requires companies interested in operating in ZPEs to submit projects and business plans geared toward the foreign market, in line with the specific rules set by the CZPE, consolidating ZPE Ceará as a strategic area for investment and regional development.
The new regulation brings a significant opportunity for technology and digital services companies, creating favorable conditions for the expansion and development of critical infrastructure in Brazil. Companies looking to operate within ZPEs should pay attention to the new guidelines and to alignment with the country’s industrial and foreign trade policies, which may be adjusted according to government priorities.
For more information on the benefits and conditions for operating in ZPEs, especially ZPE Ceará, consult APSV Advogados’ specialized Tax and Infrastructure team.
Author: Iran Silva
