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Certified Customs Deposit - DAC

The regime of Certificate Customs Deposit allows to consider it exported, for all fiscal, crediting and exchangeable effects, the national merchandise deposited in the customs station, sold to the person who has a head office overseas, through a delivery contract in the national territory and to the order of the acquirer, meaning, without the immediate physical transferring of the merchandise overseas. The regime will be operated, through the authorization of the Secretary of Treasury (IRS), in customs site of public use.

Demands for the use of the regime:

a) the merchandise will be sold through a DUB (Delivered Under Customs Bond) contract, the one which obligates the salesman to place the merchandise in the authorized customs site, designed by the buyer, to the disposition of such; b) the operation must be registered in an Export Registration Office - RE from SISCOMEX;
c) the deposit of the merchandise must be done through the salesman, to the order of the buyer, at the authorized site by the Secretary of Treasury (IRS); and
d) the merchandise must be verified and cleared for export.

The regime will be operated at the customs site of public use or at a port facility of mixed private use authorized by the Regional Superintendent of the Secretary of Treasury (IRS) (SRRF) with jurisdiction over the site, through the expedition of Executive Declaratory Act (ADE).

The authorization to operate the regime will be granted at the requirement from the administrator of the site, presented to the person of title of the unit of the SRF with jurisdiction about the precinct, containing, at least:

• The specification of the origins of the shipment to be stored under the protection of the regime: general, frigorific or by the bulk;
• Plant of location, low and sideways of the area that will be used in the precinct for deposit of goods admitted in the regime.
• The delimitation, in the precinct, of the destined area exclusively for the moving and storage of foreign goods or non-nationalized;
• For the use of software of control of information of the entrance, moving, storage and exit of the goods submitted to the regime.

The goods may stay in the regime for the period of 1 year, being able to be prorogated for another year, starting from the issuing date of the customs office knowledge of the deposit.

The extinction of the application of the regime will be made through:

a) proving the actual shipment or the transposition of the border, of the merchandise destined overseas;
b) dispatch for consuming;
c) transference to other customs regimes: drawback; temporary admission, including for the activities of research and exploration of oil and its derivatives (Repetro); free store or customs bonded warehouse.

When depositing the merchandise, it will be issued a Certificate of Customs Deposit (CDA) by the depositary. Of possession of the CDA, the exporter will liquid the exchange, fiscal and credit operation. The admission date of the CDA is considered as if it was the shipping date of the goods.
 

Basic Legislation:
- Decree nº 4.543, of 26/DEC/02, arts 441 to 446
- Normative instruction SRF nº 266, of 23/DEC/02
- Normative instruction SRF nº 322, of 24/APR/03