Decree No. 1128/2026 (hereinafter, “Decree 1128”), published on the Official Gazette on 30/09/2026 and in force as from 10/01/2026, replaces Article 1 to Decree 49/2025 and Annex thereto by adding new NCM tariff codes into the list of hybrid vehicles with a FOB of up to USD 16,000 covered by a 0% Extra-Zone Import Duty (“DIE”, as per its acronym in Spanish) and increasing the maximum FOB of vehicles classified in NCM tariff codes previously levied with a 0% DIE.
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