The Government of Minas Gerais approved Decree 48.319, which provides for differentiated tax treatment in the state for operations with aviation kerosene (QAV), intended for fueling cargo transport aircraft.
With the proposed amendment to the legislation, the Government of Minas now offers a 7% rate on QAV ICMS to all airlines that operate these flights from Minas Gerais. The decree – in force since 10/12 – amended item 65 of Annex IV of the RICMS.
Counterpart
The counterpart of this benefit is the minimum frequency of two monthly cargo flights with the same destination and origin, which means, for example, carrying out two flights from BH to São Paulo during the interval of one month and taking into the same airports.
It is important to note that any company operating a flight in Minas Gerais already paid a 25% ICMS rate on the QAv, more than triple the amount charged before the publication of the decree.
According to the Director of Logistical Development at the Department of Economic development, Renata Muinhos, to enjoy the benefit, it will be necessary for airlines to sign a memorandum of understanding with the Government of Minas Gerais expressing their will.
“The idea is that Minas Gerais will soon become an air cargo hub. Nowadays, some initiatives are already in place to implement this project, among them, the weekly international freighter that leaves Belo Horizonte and, now, the policy for regional freighters. Together, we hope that these initiatives will be complementary, bringing cargo from the interior of Minas Gerais – and from other states – to supply the larger freighter and possibly increase its frequency”, she adds.
Fuel price makes routes unfeasible
With the reduction in the ICMS tax levied on aviation kerosene, it is expected that there will be an increase in cargo flights in Minas, both those with origin and destination within the state itself, as well as flights between Minas and other states.
This measure aims to bring greater competitiveness to airlines, which have QAv as one of their highest operating costs, in addition to offering predictability to entrepreneurs who will probably rely on regular routes for cargo planes.
The legislation will apply to the supply of aircraft throughout the state, whether departing from the capital or from regional airfields, strengthening our state's connectivity and the search for its leading role in air transport.
With Decree 48.319 in force, new routes for the flow of goods may emerge in Minas Gerais, benefiting regional producers through speed, safe transport and more affordable freight prices.
The intention of the Headquarters Logistics Development Board is that the new legislation can create regular routes, encouraging airlines and providing more security for entrepreneurs.
Director Renata Muinhos recalls that aviation is the preferred means of transport for the circulation of some goods, especially those with high added value, and is also fundamental in global production chains, since suppliers need agility in their deliveries.
underestimated potential
The state's potential for success as a logistics hub is still underestimated. In 2021 (data from January to November), the amount exported by Minas Gerais was US$33,9 billion. Of this total, 5,9%, or US$ 2,1 billion, was exported by air.
These exports are predominantly concentrated at the São Paulo/Guarulhos International Airport, which concentrates 88,1% of the state's exports by air.
Following, the other airports that had participation in Minas Gerais exports, in 2021, were Viracopos Airport, Belo Horizonte International Airport, Rio de Janeiro International Airport and Brasília International Airport, with a participation of 8,0%; 3,4%; 0,4% and 0,0002% respectively.
