Rule · BCB · 29 Sep 2022 · Resolução CMN 5040
The Resolution binds enterprises eligible for the Rural Activity Guarantee Program (MCR 12-10). It mandates that when an enterprise qualifies for multiple rates within the same table, the lowest applicable rate must be applied. This rule replaces Article 1 of Chapter 12 of the Rural Credit Manual and enters into force upon publication.
The current text of the MCR can be found at the following electronic address: www3.bcb.gov.br/mcr.
RESOLUTION CMN NO. 5,040, OF SEPTEMBER 29, 2022
Adjusts rules regarding the basic additional rates for classification of enterprises in the Rural Activity Guarantee Program (MCR 12-10).
The Central Bank of Brazil, in accordance with art. 9 of Law No. 4,595, of December 31, 1964, makes public that the National Monetary Council, in a session held on September 29, 2022, considering the provisions of arts. 59, 65-A and 66-A of Law No. 8,171, of January 17, 1991, and of art. 4 of Decree No. 175, of July 10, 1991,
R E S O L V E
U:
Art. 1 The Section 3 (Additional) of Chapter 12 (Rural Activity Guarantee Program - Proagro) of the Rural Credit Manual (MCR) shall enter into force with the following alteration:
“5-A - In the case of an enterprise compatible with more than one rate among those set forth in the same table of Section 10 of this Chapter, the lowest shall apply.” (NR)
“5-B - The additional rate for the enterprise classified as a non-financed activity is 10%.” (NR)
Art. 2 Section 10 (Basic additional rates for classification of enterprises in Proagro and Proagro Mais) of Chapter 12 of the MCR shall enter into force with the following alterations:
“Table 1 - Basic additional rates for classification of enterprises in Proagro from 7/1/2022 to 6/30/2023.
| Product | Rates | |
| Product of irrigated crop enterprise, including protected crops | 6.00% | |
| Product of enterprise cultivated in an agroecological or organic production system, or in transition to an agroecological system, according to standardization established by the Ministry of Agriculture, Livestock and Supply (MAPA) | 3.00% | |
| Corn | ||
| 1st harvest | 6.00% | |
| 2nd harvest | ||
| South Region | 9.00% | |
| Other regions | 7.00% | |
| Soy | 6.10% | |
| Apple | ||
| Without structure for hail protection | 12.00% | |
| With structure for hail protection | 6.00% | |
| Nectarine and Peach | 6.00% | |
| Wheat | 10.00% | |
| Oats, Barley and Canola | ||
| South and Southeast Regions | 8.50% | |
| Other regions | 15.90% | |
| Beans 1st harvest 2nd harvest 3rd harvest | 7.00% 7.00% 7.00% | |
| Grape | 6.00% | |
| Other zoned crops | 6.00% |
” (NR)
“Table 2 - Basic additional rates for classification of enterprises in Proagro from 7/1/2023.
| Product | Rates | |
| Product of irrigated crop enterprise, including protected crops | 6.00% | |
| Product of enterprise cultivated in an agroecological or organic production system, or in transition to an agroecological system, according to standardization established by the Ministry of Agriculture, Livestock and Supply (MAPA) | 4.00% | |
| Corn | ||
| 1st harvest | 9.00% | |
| 2nd harvest | ||
| South Region | 10.00% | |
| Other regions | 7.00% | |
| Soy | 6.10% | |
| Apple | ||
| Without structure for hail protection | 12.00% | |
| With structure for hail protection | 6.00% | |
| Nectarine and Peach | 6.00% | |
| Wheat | 10.00% | |
| Oats, Barley and Canola | ||
| South and Southeast Regions | 10.00% | |
| Other regions | 15.90% | |
| Beans 1st harvest 2nd harvest 3rd harvest | 7.00% 7.00% 7.00% | |
| Grape | 6.00% | |
| Other zoned crops | 6.00% |
”
(NR)
“Table 3 – Basic additional rates for classification of enterprises in Proagro Mais from 7/1/2022 to 6/30/2023.
| Product | Rates | |
| Product of irrigated crop enterprise, including protected crops | 6.00% | |
| Product of enterprise cultivated in an agroecological or organic production system, or in transition to an agroecological system, according to standardization established by the Ministry of Agriculture, Livestock and Supply (MAPA) | 3.00% | |
| Corn | ||
| 1st harvest | 5.50% | |
| 2nd harvest | ||
| South Region | 8.50% | |
| Other regions | 7.00% | |
| Soy | 6.10% | |
| Plum, Apple, Nectarine and Peach | ||
| Without structure for hail protection | ||
| South Region | 9.50% | |
| Other regions | 10.00% | |
| With structure for hail protection | 6.00% | |
| Wheat | 10.00% | |
| Oats, Barley and Canola | ||
| South and Southeast Regions | 7.50% | |
| Other regions | 10.00% | |
| Beans | ||
| 1st harvest | 6.00% | |
| 2nd harvest | 6.00% | |
| 3rd harvest | 6.50% | |
| Vegetables | 5.00% | |
| Grape | 6.00% | |
| Onion | ||
| South Region | 8.00% | |
| Other regions | 6.00% | |
| Beet | 6.00% | |
| Sorghum | 7.50% | |
| Other crops in areas not zoned for the enterprise | 4.00% | |
| Other zoned crops | 4.00% |
” (NR)
“Table 4 - Basic additional rates for classification of enterprises in Proagro Mais from 7/1/2023.
| Product | Rates | |
| Product of irrigated crop enterprise, including protected crops | 6.00% | |
| Product of enterprise cultivated in an agroecological or organic production system, or in transition to an agroecological system, according to standardization established by the Ministry of Agriculture, Livestock and Supply (MAPA) | 4.00% | |
| Corn | ||
| 1st harvest | 7.50% | |
| 2nd harvest | ||
| South Region | 10.00% | |
| Other regions | 7.00% | |
| Soy | 6.10% | |
| Plum, Apple, Nectarine and Peach | ||
| Without structure for hail protection | ||
| South Region | 12.00% | |
| Other regions | 10.00% | |
| With structure for hail protection | 6.00% | |
| Wheat | 11.50% | |
| Oats, Barley and Canola | ||
| South and Southeast Regions | 10.00% | |
| Other regions | 10.00% | |
| Beans | ||
| 1st harvest | 6.00% | |
| 2nd harvest | 6.00% | |
| 3rd harvest | 6.50% | |
| Vegetables | 5.00% | |
| Grape | 6.00% | |
| Onion | ||
| South Region | 11.20% | |
| Other regions | 6.00% | |
| Beet | 6.00% | |
| Sorghum | 10.50% | |
| Other crops in areas not zoned for the enterprise | 5.00% | |
| Other zoned crops | 5.00% |
” (NR)
Art. 3 This Resolution enters into force on the date of its publication.
Roberto de Oliveira Campos Neto
President of the
Central Bank of Brazil
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“considering the provisions of arts. 59, 65-A and 66-A of Law No. 8,171, of January 17, 1991”
“in accordance with art. 9 of Law No. 4,595, of December 31, 1964”
“and of art. 4 of Decree No. 175, of July 10, 1991”
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