The Brazilian Congress enacted on 05/08/2014 a Constitutional Amendment No 83, which extends the tax benefits of the Manaus Duty-free Zone for 50 years, that is, through 2073. The Amendment creates art. 92-A in the Transitory Constitutional Provisions Act setting the mentioned extension. Before the amendment, the validity term would end in 2023. The text of the referred amendment was drafted by the Executive Branch and approved in June this year by the House of Representatives and in July by the Senate. The Manaus Duty-free Zone is a free trade, export and import area, with several tax incentives. The products manufactured therein have full exemption of the Tax on Manufactured Products (IPI), reduction of up to 88% of the Import Tax on industry inputs, reduction of 75% of Income Tax, and exemption of PIS/Pasep and Cofins in the area’s internal transactions.