Drawback

Granted through Concession Act being considered by the Department of Foreign Trade Operations (DECEX) is a special customs regime of export incentive that allows companies to import and / or purchased on the market internal parts, components, raw materials and other inputs, suspension or exemption of taxes, to manufacture products for export.

Suspension Mode: Allows your company to import the parts, components, raw materials and / or other inputs suspension of import duty - II Tax on Industrialized Products - IPI, ICMS, PIS / COFINS and Additional Freight - AFRMM. Also allows purchase domestic goods under suspension of the following taxes: IPI, PIS and COFINS. Proven to export your company is exempted from the taxes suspended.

mode Exemption: If your company has imported and / or purchased on the market internal parts, components, raw materials and / or other inputs, payment of taxes, and manufactured products that were subsequently exported, this mode allows you to obtain the right to import and or purchase the internal market, free of taxes, the equivalent goods previously imported for stock replenishment. The exemption covers the following taxes: Import Tax - II, Tax on Industrialized Products - IPI, PIS / COFINS and Additional Freight - AFRMM.



Who is eligible

Are entitled to incentive Drawback companies that perform manufacturing transactions on parts, components, raw materials and / or other inputs imported and / or purchased on the domestic market, manufacturing them for products export.

                    

can also qualify to company that imports or purchases domestically parts, components, raw materials and / or other inputs to produce intermediate products, ie products that are part of another product, manufactured by another company, for export. This is the case of the manufacturer that provides the inputs to the industry which in turn exports the finished products.

                    

Drawback Scheme may still be granted a commercial company. In this case, the goods should be industrialized custom industrial establishment, and on behalf of the beneficiary Drawback Regime, and subsequently exported.


Backed by Goods Drawback Scheme

The Drawback scheme could bolster imports:

  • Goods (raw materials , semi-manufactured or finished product) used in the manufacturing process of export product or export                       
  • Part number , appliance and machine when additional appliances , machinery , vehicles or equipment to be exported or exported                       
  • Goods intended for packaging , packaging or presentation of product exported or to be exported , provided it is afforded a proven and adding value to the final product and that is not characterized as packaging for transport;
  •                       
  • Animals for slaughter and subsequent exportation ;
  •                       
  • Raw materials and other goods which , although not part of the product to be exported or exported to be consumed in industrial processing , such as those employed in bleaching , cleansing or similar transactions ;
  •                       
  • Goods used in the process of industrialization of the vessel , for the domestic market ;
  •                       
  • Raw material, intermediate product and components to the process of industrialization in the country , the machinery and equipment to be supplied in the domestic market due to international bidding against payment with funds from a convertible currency from financing granted by international financial institution or by BNDES ;

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