Brazil Strengthens Mineral Fuels Regulatory Framework with New Policy Measures

Brazil has introduced new regulatory measures targeting Mineral Fuels, Mineral Oils, and related products through Decree No. 13.096 and Decree No. 13.094.

BRAZIL – MINERAL FUELS

Brazil Sets New Rules for Low-Carbon Hydrogen and Aviation Fuel

New policies create a framework for cleaner fuels under HS code 27.

What changed

Special incentive regime for low-carbon hydrogen production is now in force.

National Sustainable Aviation Fuel Program is now regulated by decree.

Quality requirements apply to all products under HS code 27.

Who it affects

Producers of low-carbon hydrogen must follow the new Rehidro incentive framework.

Suppliers of aviation fuel must comply with the new national program rules.

Importers of mineral fuels, oils and waxes (HS code 27) must meet new quality standards.

Brazil — mineral fuels regulatory updates for hydrogen and aviation fuel

Compliance Analysis: Brazil’s New Regulatory Measures for Mineral Fuels, Mineral Oils, and Related Products under Decree No. 13.096 and Decree No. 13.094

Brazil’s Decree No. 13.096/2026 and Decree No. 13.094/2026 establish comprehensive frameworks for low-carbon hydrogen and sustainable aviation fuel (SAF), respectively. These decrees introduce fiscal incentives, certification systems, and mandatory compliance mechanisms for producers, consumers, and market participants. Below is a structured breakdown of the key regulatory requirements, authorities, and procedural obligations.

1. Key Regulatory Frameworks and Objectives

Decree No. 13.096/2026

Objective: Regulates the National Low-Carbon Hydrogen Policy and the Special Incentive Regime for Low-Carbon Hydrogen Production (Rehidro), including fiscal credits for hydrogen production/consumption¹.
Scope: Applies to hydrogen produced or consumed in Brazil, with eligibility tied to certification under the Brazilian Hydrogen Certification System (SBCH2)¹.

Decree No. 13.094/2026

Objective: Implements the National Sustainable Aviation Fuel Program (ProBioQAV), mandating SAF use in aviation and creating a Certified Sustainable Aviation Fuel (CS-SAF) tracking system².
Scope: Covers SAF producers, importers, distributors, and airlines, with compliance enforced through annual regulatory targets².

2. Core Compliance Requirements

A. Low-Carbon Hydrogen (Decree No. 13.096/2026)

Requirement	Details	Authority	Citation
Certification Mandate	Hydrogen must be certified by an SBCH2-accredited certifier to qualify for fiscal credits. Certification covers production/consumption¹.	ANP (regulator), Inmetro (accreditor), CCEE (registry manager)	¹
Fiscal Credit Eligibility	Credits are granted only for hydrogen produced/consumed by 2034¹. Applicants must maintain certification records and submit data to the Federal Revenue Service (RFB)¹.	RFB (Secretaria Especial da Receita Federal do Brasil)	¹
Raw Material Classification	Water, electricity, natural gas, and other inputs may be classified as feedstocks for low-carbon hydrogen production via RFB regulation¹.	RFB (via future normative act)	¹
Penalties for Non-Compliance	Loss of fiscal credits if: (1) production/consumption does not commence on schedule; (2) certified hydrogen is not produced/consumed; or (3) Rehidro eligibility conditions are violated¹.	RFB (enforcement)	¹
Governance	CNPE (National Energy Policy Council) approves technical/economic parameters for the hydrogen policy, supported by the Coges-PNH2 (National Hydrogen Program Management Committee)¹.	CNPE, Coges-PNH2	¹

B. Sustainable Aviation Fuel (Decree No. 13.094/2026)

Requirement	Details	Authority	Citation
Regulatory Targets	Airlines must reduce greenhouse gas (GHG) emissions via SAF use, with annual targets monitored by the CNPE². Up to 5% of the annual target may be met via alternative instruments (e.g., CBIOs, CRVEs)².	CNPE, ANP, Anac (National Civil Aviation Agency)	²
CS-SAF Certification	SAF must be certified under ANP regulations, with sustainability verified by ANP-credentialed inspectors². Certification includes Proof of Sustainability (PoS) for chain-of-custody tracking².	ANP	²
Alternative Compliance Instruments	Airlines may use: (1) LCAF (Life Cycle Assessment Fuel); (2) CBIO (RenovaBio credits); (3) Foreign SAF certificates (if reciprocal agreements exist); or (4) CRVE (SBCE carbon credits)².	ANP, Anac	²
CS-SAF Retirement and Validity	Airlines must retire CS-SAF certificates to prove compliance. Certificates expire 18 months post-issuance².	Anac (for mandatory targets), ANP (registry oversight)	²
Market Monitoring	CNPE (via the CTP-CF technical committee) conducts annual monitoring of SAF supply, market conditions, and environmental effectiveness, submitting reports by November 1 each year².	CNPE, CTP-CF, Anac, Secretaria Nacional de Aviação Civil	²

3. Procedural Steps for Compliance

A. Low-Carbon Hydrogen (Rehidro)

Certification:
- Engage an SBCH2-accredited certifier (list maintained by Inmetro)¹.
- Submit production/consumption data to the certifier for SBCH2 certification¹.
Fiscal Credit Application:
- File with the RFB, including certification records and production/consumption evidence¹.
- Credits may be used to offset tax debts or refunded in cash¹.
Ongoing Obligations:
- Maintain certification validity; report production/consumption data to the RFB¹.
- Comply with CNPE-approved technical parameters for feedstocks and production methods¹.

B. Sustainable Aviation Fuel (ProBioQAV)

SAF Production/Import:
- Obtain ANP certification for SAF, including PoS documentation².
- Register production/import volumes with the ANP².
CS-SAF Issuance:
- ANP verifies SAF sustainability and issues CS-SAF certificates via authorized registrars².
- Certificates are linked to unique serial numbers and lastro (backing)².
Compliance Reporting:
- Airlines retire CS-SAF certificates with Anac to meet annual targets².
- Anac and ANP conduct joint public calls to assess SAF supply².
Alternative Compliance:
- If using CBIOs/CRVEs, retire credits via the RenovaBio or SBCE systems².

4. Enforcement and Penalties

Low-Carbon Hydrogen:
- RFB may revoke fiscal credits for non-compliance (e.g., missed deadlines, lack of certification)¹.
- Guarantees provided during competitive bidding may be executed for non-performance¹.
SAF:
- Anac enforces regulatory targets; non-compliance may result in penalties under Law No. 14.993/2024².
- ANP may cancel firm inspector credentials for certification violations².

5. Coordination with Other Regulatory Systems

System	Interaction with Decrees	Citation
RenovaBio	CBIOs may be used for up to 5% of SAF targets². Methodologies must align to avoid double-counting².	²
SBCE	CRVEs (carbon credits) may be used for SAF compliance². ProBioQAV must coordinate with SBCE to ensure interoperability².	²
CORSIA	Foreign SAF certificates are valid if compliant with ICAO’s CORSIA or successor programs, and if reciprocity agreements exist².	²

Summary Answer

Brazil’s Decree No. 13.096/2026 and Decree No. 13.094/2026 introduce stringent compliance frameworks for low-carbon hydrogen and SAF, respectively. Key obligations include:

Certification: Hydrogen must be certified under SBCH2¹, while SAF requires ANP-certified sustainability proofs².
Fiscal Incentives: Hydrogen producers/consumers may claim tax credits until 2034, contingent on certification¹. SAF compliance may leverage CBIOs, CRVEs, or foreign certificates (up to 5% of targets)².
Monitoring and Enforcement: The CNPE and RFB oversee hydrogen incentives¹, while Anac and ANP enforce SAF targets via CS-SAF retirement². Non-compliance risks credit revocation or penalties.
Coordination: Both decrees integrate with RenovaBio and SBCE to prevent double-counting². Foreign SAF certificates are valid only under CORSIA-aligned reciprocity agreements².

All entities must adhere to ANP/RFB/CNPE regulations and maintain auditable records to qualify for incentives or avoid sanctions.

Sources

↩ WTO TBT notification 26-04262 — Brazil https://members.wto.org/crnattachments/2026/TBT/BRA/26_04262_00_e.pdf
↩ WTO TBT notification 26-04261 — Brazil https://members.wto.org/crnattachments/2026/TBT/BRA/26_04261_00_x.pdf