• Imprimir
• Back

Draw-Back

The special customs regime of drawback is an incentive for the exports, because it reduces the costs of exportable production, transforming them more competitive in the international market. The mechanism consists in the suspension or the elimination of incident taxes about imported consumption for the use on products to be exported. There are three modalities of drawback: exemption, suspension and restitution of taxes.

The first modality involves the exemption of incident taxes in import (Import Tax - II, Tax over Industrialized Products – IPI, Additional Freight for the Renewing of the Merchant Marine – AFRMM) of the merchandise in equivalent quality and quantity, destined to the reposition of goods previously imported with the entire collection of taxes and used in the industrialization of the exported product, being the competence of the Secretary of Commercial Trade (SECEX).

The second on the suspension of incident taxes in import (Import Tax - II, Tax over Industrialized Products – IPI) of used merchandise in the industrialization of the exported product, being granted by the Secretary of Treasury (IRS).

The restitution is the modality of drawback that involves the suspension of the incident taxes in the import operation ((Import Tax - II, Tax over Industrialized Products – IPI, Tax over the circulation of merchandise – ICMS, Additional Freight for the renewing of the Merchant Marine – AFRMM) of the merchandise to be exported after the improving or destined for the manufacturing, complementation, reconditioning or conditioning of other to be exported, being granted by the Department of Operations of Commercial Trade (DECEX) through the Secretary of Commercial Trade (SECEX).

It has the right to the incentive of the Drawback, those companies that perform operations of industrialization over parts, components, raw materials and/or other imported consumables, manufacturing with them destined products for export.

The companies that import parts, components, raw materials and/or other consumables can also be authorized to manufacture intermediary products, like products that integrate another product, manufactured by another company, destined for export. For example, that is the case with the manufacturer of tires, where the automobile industry supplies them, which at the same time they are exported already assembled in its automobiles. The regime of Drawback can also be granted to the company with commercial purposes.  In that case, the merchandise must be industrialized under an order in the industrial establishment, under the beneficiary’s request and responsibility of the regime of Drawback and afterwards it has to be exported.

Basic Legislation:
- Decree Law nº 37, of 21/NOV/66.
- Decree no 4.543, of 26/DEC/02.
- Ordinance Secex no 14 of 17/NOV/04.