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Law 10,451

Sanctioned on 10 May 2002, Law No 10,451 changed Brazilian tax legislation. Some of its articles have become important allies for athletes in their preparation for major national and international competitions. Law No 10,451allows for the import of sporting equipment and materials without paying importation tax and the tax on industrialised products, known as IPI.  When an equivalent product is produced in Brazil, the athlete may purchase it without paying IPI.