Imported or exported goods can serve different purposes: to improve a company's assets, to be resold, to serve as inputs for production, or to supply domestic and international markets.

Depending on the purpose, it is possible to adopt strategies to reduce the tax burden through Special Customs Regimes.

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What are they

Special Customs Regimes are instruments provided for in Brazilian legislation that allow for the suspension or exemption of taxes on import and export operations.

These regimes are especially applied in situations such as: temporary import or export of goods, manufacturing of products for the external market, and transit of goods through Brazilian territory. Their objective is to stimulate the economy by reducing costs and facilitating the flow of goods.

In summary, Special Customs Regimes grant companies in foreign trade differentiated conditions, waiving the obligation to collect taxes in full, optimizing costs, and simplifying logistical processes.

Main types

Temporary Admission

Allows the entry of goods into Brazil for a specified period, with a total suspension of the taxes incurred on importation. After the deadline, the goods must be re-exported.

• Common applications: products destined for fairs, events, or machinery sent for repair or improvement.

Ex-Tariff

Reduces the import tax rate for capital goods (CG) and information technology and telecommunications (ITT) goods, provided that there is no equivalent produced in Brazil.

• Tax benefits: the import tax rate for CG and ITT can be reduced to 0%, while, without the regime, it would be 14% and 16%, respectively.

• Typical beneficiaries: companies seeking to modernize their technological infrastructures.

Drawback

This regime exempts taxes on imported inputs that will be used in the production of goods destined for export.

• Advantages: reduction of production costs, making Brazilian products more competitive in the international market.

• Preference: widely used by the export industry.

Customs Warehouse

Allows for the storage of imported or export-bound goods in customs-bonded warehouses, with the suspension of federal taxes.

• Benefits: enables companies to nationalize products according to demand, optimizing cash flow.

Customs Transit

Facilitates the transportation of goods between two points within the customs territory with the suspension of taxes.

• Popular modality: the Customs Transit Declaration (CTD), which transfers cargo from primary zones (ports and airports) to secondary zones (dry ports and other enclosures).

• Expected results: reduction of costs and greater agility in customs clearance.

RECOF and RECOF-SPED

These regimes allow for the suspension of federal taxes (and, in some cases, state taxes) on the acquisition of products, whether imported or purchased on the domestic market, for industrialization processes. The products can be destined for the domestic market or exported.

• Application: used by industrial companies seeking competitiveness and tax savings.

Advantages of using

Special Customs Regimes offer several benefits to companies operating in foreign trade, such as:

• Cost reduction: suspension or exemption of taxes at different stages of the process.

• Incentive for modernization: stimulates investment in technological and industrial infrastructure.

• Improved logistics: optimizes the transportation and storage of goods.

• Increased competitiveness: strengthens Brazil's position in the international market.

• Promotion of exports: supports the insertion of Brazilian products in global trade.

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Avoid mistakes when importing!

Having a specialized import consultancy can save you from many future risks. See what Genco Import & Export can do for you:

• Sourcing your product to find the best value for your product.
• Simulating all costs before you embark on this journey.
• Negotiating values with suppliers, freight forwarders, and customs brokers.
• Unifying all documents. Less headache for you!
• Closing the exchange rate for your process.
• Conducting inspections and issuing complete reports for your follow-up.

And much more!

Count on Genco for the best advisory for your imports.

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