Services

Drawback

The special customs regime of Drawback is an export incentive that reduces the tax burden, both in the purchase of national or imported raw material, for the products intended for export with suspension, restitution or exemption of taxes and duties on the transaction.

Drawback is the regime that allows to purchase imported or national supplies necessary to the industrialisation of exported products with the suspension or exemption of incident tax/duties.

The special customs regime of Drawback is granted to industrial or commercial companies, exempting or suspending the Import Tax - II, IPI, PIS, COFINS, ICMS, and Additional Freight for the renewing of the Merchant Marine – AFRMM, in accordance with the current legislation, exempting or suspending the IPI, PIS/PASEP and COFINS for national supplies, following the terms of the law in force.

Among the services provided in the Drawback operations, we highlight:

- Feasibility analysis;
- Assistance in the preparation of the necessary reports;
- Opening, follow-up, changes and closing of the Concession Act (copy of the agreement);
- Assistance, follow-up, issuance and customs clearance of imports and exports associated with the Concession Act, as well as linkages of purchases from the national market;
- Issuance of reports, as well as due dates and balances' control.

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