Abstract
The purpose of this article is to demonstrate the innovation brought by Law No. 12,723 / 2012, which added Article 16-A to Decree-Law 1.455/1976, providing for the possibility of installing duty-free stores in the border twin cities, specifically those identified by the Ministry of National Integration. Still, the work deals with the Special Taxation Regime and the possibility of tax exemption, analyzes the main laws that address the theme and, discreetly, highlights positive and negative points resulting from the establishment of Free Shops in these locations. The methodology is based on exploratory, descriptive and bibliographic methods. The implantation proves to be an economic evolution to the Brazilian border municipalities, but it still presents uncertainties.
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