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Customs Bonded Warehouse

The Customs Bonded Warehouse regime, in the import and export, allows the goods are deposited in a determined place with the suspension of the payment of taxes and under fiscal control. The goods stay stored for 1 year, extendable for an equal period. Under special conditions it may be conceded a new extension, complying up to the limit of 3 years. The admitted goods in the customs bonded warehouse regime may be submitted to the following operations.

• exposition, demonstration and prove of operation;
• industrialization;
• maintenance or repair.

The stored goods in the customs site of public use under the customs bonded warehouse regime in the import or export may be object of:

I – labeling and marking, to meet the demands of the foreign buyer;
II - exposition, demonstration and prove of operation;
III – the following operations of industrialization:
a) conditioning or reconditioning;
b) setting up;
c) improvement;
d) renovation or reconditioning of the parts, pieces and other materials under the mentioned conditions above;
e) transformation, in the case of food preparation for the consuming inside aircraft and boarding, used in the international commercial transportation or destined for export.

The customs site approved to perform industrialization activities will receive the following denominations:

I – industrial airport, if it is located in the airport;
II – industrial port platform, if it is located in an organized port or in a port facility of public use; or
III – Industrial Dry Port, if it is located in an Interior Customs Station - EADI.

The admission in the regime will be authorized for the storage of the indicated goods as follows:

I - airport:

a) parts, pieces and other materials of reposition, maintenance or repair of aircrafts, aeronautic equipment and instruments;
b) on board aircraft provisions used in the commercial trade transportation;
c) any other imported and consigned goods to the established company in the country, or destined for export, that may meet the conditions for admission under the regime.

II – organized port, include the port facilities of public use:

a) parts, pieces and other material of reposition, maintenance and repair of shipments, and nautical equipment and instruments of use;
b) on board shipment provisions used in the commercial trade transportation;
c) goods destined to the maintenance, substitution or repair of submarine communication cables; and
d) any other imported and consigned goods to the established company in the country or destined for export, that may meet the conditions for admission under the regime.

III – Dry Port:

a) parts, pieces and other materials of reposition, maintenance or repair of aircrafts and ships;
b) parts, pieces, and other materials of reposition, maintenance or repair of other vehicles, as well as machines, equipment, devices and instruments;
c) any other imported and consigned goods to the established individual or company, that resides or is established in the country, or destined for export, that may meet the conditions for admission under the regime.

The regime has as operational base the unit of bonded warehouse of public or private use, where the goods will be deposited. The general warehouses companies, commercial trade companies and national companies that offer international shipment transportation services can be in general permissionaries of the regime that deals with the Decree-Law 1248/72 (trading companies). The exploration of a bonded warehouse of private use will be allowed only in the exploration and exclusively by commercial trade companies. The goods that may be admitted in the regime are related through the Ministry of Treasury.

In the export, the customs bonded warehouse regime comprises the common and extraordinary modalities. In this last one, only the commercial trade companies may be beneficiary of the regime, relatively the goods that may be acquired for the specific end of export, being through their deposit in a customs bonded warehouse or promoting its direct shipment. The common regime in export subsists starting on the entrance date of the goods in the unit of the bonded house, while the extraordinary regime subsists starting on the exit date of the goods from the salesman establishment and allows the use of the fiscal incentives for the export foreseen in the legislation in effect.
 

Basic Legislation:
- Law nº 11.508, of 20/JUL/2007
- Decree nº 4.543, of 26/DEC/02, arts. 356 to 371
- Decree nº 4.765, of 24/JUN/03
- Decree nº 3.923, of 17/SEP/01
- Normative instruction SRF nº 241, of 06/NOV/02
- Normative instruction SRF nº 289, of 27/JAN/03