Porto Seco Centro Oeste

Regimes e Serviços
Special regimes

Special customs regimes are those that are different from the common import and export regime, due to tax incentives for foreign trade; and customs control, relative to the goods involved in the transaction.

The special regimes are the exceptions to the general regime, aimed at meeting the temporary situations of goods in customs territory or the granting of tax relief. Due to the significant economic importance to the country, they are also called "Economic Regimes", or "Suspensive Regimes" because they suspend the payment of customs duties while they are in effect.

 

A few characteristics of the special regimes:

 - Suspension of the tax credit; 

- Permanence in the regime for a determined period; 

- Guarantee (real or personal) of the taxes in terms of responsibility, the goods enter the country, but do not integrate the national wealth; 

- The goods can be shipped, or not, for consumption.

 

Temporary admission

A regime that allows the importation of goods, which must remain in the country during a given period, returning abroad without the changes that provide them with new features, with partial or full suspension of taxes. This suspension system has the objective of facilitating the importation of goods to meet national economic, scientific, technical, social and cultural interests.

Except as provided in the legislation, the beneficiary of the regime must sign a term of responsibility for the payment of the suspended taxes in case of non-compliance with the regime.

In case of breach of conditions, requirements or deadlines for the implementation of the regime, a fine of 10% of the customs value of the goods will be collected.

The Secretary of Internal Revenue is authorized to establish other terms, limits and conditions for granting the temporary admission regime, and to establish its application to cases other than those provided for in the Customs Regulations.

The following shipped goods, among others, may be admitted in the regime:

- To fairs, exhibitions, conferences and other scientific, technical, commercial or industrial events

- Cultural and sports events

- Commercial promotion, including samples without commercial purposes and commercial representative showcases

- For the temporary exercise of professional activity of nonresidents

- For the use of nonresident travelers, when part of the luggage

- Goods brought in during visits of foreign dignitaries

- Reusable goods for the packaging and handling of other imported or exported goods

- Goods to be submitted to tests, repairs or restoration

- Goods to be used for economic purposes in Brazil (used in the rendering of services or in the production of other goods); and

- Other, as defined by the Internal Revenue Service.

Attention: Vehicles for the exclusive private use of tourists residing in Mercosur member countries can travel freely in the country without any customs formalities, provided that the driver has the documentation required by the law applicable to the traveler, and the vehicle does not transport goods, by its quantity or characteristics, have commercial purposes, or that are inconsistent with the purposes of tourism (Article 356 of Decree No. 6.759/09).

Are automatically deemed submitted under temporary admission, provided that compliance with the specific regulations for each case are observed:

- The vehicles used exclusively in the international carriage of cargo or passengers, who enter the country performing this activity;

- Vehicles of nonresident foreign travelers, exclusively on border traffic;

- Ships, aircraft and other goods intended for carrying out research and scientific research activities on the continental shelf and in waters under Brazilian jurisdiction;

- The fishing vessels authorized to operate in national waters;

- Units of foreign cargo, their equipment and accessories, including for the use in domestic transportation; and

- Foreign ships, on cruises along the Brazilian coast, calling at domestic ports, or coastal shipping.

Basic Legislation:

- Customs Regulations - Dec. 6759, February 5, 2009

- SRF Normative Instruction No. 285, of January 14, 2003

 

Certified Customs Deposit - DAC

The special DAC customs regime is a deposit that admits the permanence in a customs location within the national territory, of merchandise already marketed abroad and deemed to be exported, for all fiscal, credit and currency effects, and the operation must therefore, be pre-registered with Siscomex.

The regime was created with the purpose of avoiding the need to separate certain exports from the physical transfer of goods abroad and provide stakeholders with a flexible mode of operations.

Requirements for using the system:

a) the goods are sold under a DUB (Delivered Under Customs Bond) contract, which obliges the seller to place the goods in an authorized bonded location, designated by the purchaser, at its disposal;

b) the operation must be enrolled in an Export Registry - SISCOMEX RE;

c) the storage of the goods must be made by the seller to the buyer's order at a location authorized by the Federal Revenue Service; and

d) the goods must be checked and cleared for export.

The goods may remain under the regime for a period of 1 year, which may be renewed for an additional year, counting from the issuance of the customs warehouse acknowledgement.

When the goods are deposited, a Certificate of Bonded Warehouse (CDA) will be issued by the depositary. In possession of the CDA, the exporter will the settle the exchange, fiscal and credit rights operation. The CDA issuance date is considered to be the date of shipment of the goods.

Basic Legislation:

- Customs Regulations - Dec. 6759, of February 5, 2009

- SRF Normative Instruction No. 266, of 12/23/02

 

Special Deposit (DE)

The Special Deposit (DE) customs regime allows the storage, with suspension of payment of taxes, of parts, spare parts, components and replacement or maintenance materials for vehicles, machinery, equipment, apparatus and instruments, foreign, nationalized or not, employed in following activities:

I - shipping;

II - support for agricultural production;

III - construction and maintenance of highways, railways, ports, airports, dams related services;

IV - research, exploration and exploitation of mineral resources;

V - generation and transmission of sound and images;

VI - diagnosis, surgery, therapy and medical research, carried out by hospitals, health clinics and laboratories;

VII - generation, transmission and distribution of electricity; and

VIII - analysis and scientific research, conducted by laboratories.

IX - national defense

The accepted merchandise may have one of the following destinations:

a) re-export;

b) export, even when the goods are applied in the repair or maintenance of vehicles, foreign machinery and equipment, passing through the country;

c) transfer to another special regime or applied in special areas;

d) shipping for consumption; or

e) destruction, with permission of the consignor, at the expense of the beneficiary.

The period of permanence of the goods under the regime will be of 5 years, from the date of clearance for admission, and the regime is admitted only in case of import without exchange coverage.

Basic Legislation:

- Customs Regulations - Dec. 6759, of February 5, 2009

- IN SRF No. 386, of January 14, 2004

- MF Ordinance No. 248, November 18, 2003

 

Drawback

The special customs Drawback regime, established in 1966 by Decree Law No. 37, of 11/21/66, constitutes suspension or elimination of tariffs on imported materials used in exported products. The mechanism works as an incentive to exports, it reduces the cost of production of exportable products, making them more competitive in the international market.

Changes in legislation, as well as the improvement of information and communication technologies, have allowed for the evolution of the system to reach the currently prevailing model. From Laws No. 11.945, of 2009 and 12.350 of 2010, the Integrated Drawback was created, comprising both imported materials as well as those acquired in the domestic market.

The law provides for three types of Drawback application: Suspension, Exemption and Refund. In its suspension mode, the integrated drawback permits the suspension of taxes on imports and domestic purchases of inputs to be used in the production of goods to be exported. On the other hand, in the exemption modality , there is an exemption of taxes that would be levied on imports or domestic purchases equivalent to those used in the manufacturing of products already exported.

The Drawback is granted to industrial or commercial companies, having been developed by SECEX with the SERPRO control system for such operations called Electronic Drawback System, implemented since November 2001 in the specific SISCOMEX module.

The exemption or suspension of this special regime corresponds to the Import Tax - II, the Tax on Industrialized Products - IPI, the Tax on the Circulation of Goods and over the Rendering of Interstate and Intermunicipal Transportation and Communication Services - ICMS, the Additional Shipping for Merchant Marine Renewal - AFRMM, plus the remission of the payment of fees other than the actual consideration for services under existing legislation.

Basic Legislation:

- Customs Regulations - Dec. 6759, of February 5, 2009

- Normative Instruction SRF No. 241 of November 6, 2002

- SECEX Ordinance No. 23, dated July 14, 2011

 

Bonded Warehouse Exports

The regime of customs warehousing, in imports and exports, allows the storage of goods a determined location, with suspension of payment of taxes and under fiscal control. The merchandise remains stored for 1 year, renewable for the same period. Under special conditions, further extension may be granted, with a limit of 3 years. The goods admitted in the customs warehousing procedure may be submitted to the following:

exhibition, demonstration and operational testing;

industrialization;

maintenance or repair;

The goods stored in a bonded warehouse for public use, under the customs warehousing regime, in imports or exports may be subjected to:

I - labeling and marking, to meet the foreign buyer's requirements;

II - exhibition, demonstration and operational testing;

III - the following industrialization operations:

a) packaging or repackaging;

b) assembly;

c) processing;

d) renewal or reconditioning of the parts and other conditions mentioned above;

e) processing, in the case of preparation of food for consumption on aircrafts and ships used in international commercial transportation or for export.

The admission to the regime in Dry Ports will be authorized for the storage of goods listed below:

1. parts and replacement parts, maintenance or repair of aircraft and ships;

2. parts and other parts, maintenance or repair of other vehicles, as well as machinery, equipment, apparatus and instruments;

3. other imports and consigned materials to an individual or company, domiciled or established in the country or for export that satisfy the conditions for admission within the regime.

For imports, the goods may be admitted within the regime may be nationalized by the importer, consignee or purchaser, and on its behalf, cleared for consumption or re-exported (this regime subsists from the date of the customs clearance of goods). Key benefits include the possibility of partial withdrawals of merchandise and transfer to other special arrangements. With changes brought by the new Customs Regulation, goods imported with or without closure rates will be admitted in this regime.

For exports, the customs warehousing procedure comprises the ordinary and extraordinary modes. In the case of the latter, only export companies will be beneficiaries of the regime in respect of the purchase goods for the specific purpose of export, whether depositing them in a customs warehouse, or promoting its direct shipment. The common regime for exports subsists from the date of entry of the goods in the warehouse unit, while the regime subsist from the date the goods leave the seller's property and allows the use of export tax incentives under the laws in force.

Basic Legislation:

- Customs Regulations - Dec. 6759, of February 5, 2009

- Normative Instruction SRF No. 241 of November 6, 2002

- Decree-Law No. 1,455, of April 7, 1976

 

Temporary Exports

Temporary export is the regime that allows national or nationalized goods to exit the country, with the suspension of the export tax, conditional on re-importation, within specified time limits, in the same state in which they were exported.

The temporary export may be applied in the following situations: products for trade shows, competitions or exhibitions abroad; manufactured and finished products, including repairs and restoration for its own use or operation; breeding animals for coverage, as well as animals for other purposes; vehicles for use by its owner; minerals and metals for recovery or processing purposes; inputs for processing or transformation purposes.

Attention: According to the customs legislation, the overseas return of imported goods for replacement after the registration of the DI, can only be done in conformity with Ordinance MF 150/82, which allows for the replacement of goods found to be defective with an identical one, provided that the request is made within 180 days of the clearance.

Basic Legislation:

- Customs Regulations - Dec. 6759, of February 5, 2009

- SRF Normative Instruction n º 443, of August 12, 2004

 

Customs Transit (DTA)

The Special Customs Transit Regime allows the transport of goods under customs control from one point to another within the customs territory, with suspension of taxes.

The legal nature of this regime is the suspension of tax obligations, generated from the input and output of goods domestically. Its economic nature stems from the fact that the goods move from one point to another within the customs territory without incorporating the national wealth or contributing to it, due to the suspension of the tax liability for a fixed period.

Customs transit enables the internalization of customs activities to be performed in the border offices, providing a reduction of work for these agencies and, thus relieving the primary zone.

The regime subsist from the place of origin (starting point of the route) to the destination (end point of the route), and from the time of clearance for Customs Transit allocation made by the IRS that has jurisdiction over the place of origin to the moment that the office with jurisdiction over the place of destination certifies the arrival of the goods.

The following are customs transit operation modes:

- The transportation of foreign goods in sealed containers or vehicles, from the point of entry into the national territory to the customs facility closest to the importing company, where customs clearance must occur.

- The transport of national or nationalized goods after undergoing the procedure of clearance for export from the source location to the destination location for shipment or storage in bonded area for subsequent shipment.

The transport of goods in customs transit operations can be performed by shipping companies previously authorized, precariously, by the Federal Revenue Service. The customs authority, which has jurisdiction to find the goods being transported, will grant the transit, establishing the route, deadline for the implementation of the operation, deadline for confirmation of arrival and the necessary precautions.

Tax obligations relating to the goods under special customs transit will be constituted under terms of responsibility to ensure their eventual settlement and collection.

There is also a provision for the clearance on wheels, where the contents of the import or export is checked in the vehicle or container that is already loaded, contributing to the economy and speed of the procedure.

Basic Legislation:

- Customs Regulations - Dec. 6759, of February 5, 2009

- Normative Instruction SRF No. 241 of November 6, 2002

- SRF Normative Instruction No. 248, of November 25, 2002

- Decree-Law No. 1,455, of April 7, 1976

Note: To enable the carriers under the DTA regime, see art. 9 of SRF Normative Instruction No. 248, of November 25, 2002.


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25º C
Temperatura 172f3aa66012f344cd044c2fd8e6275b982232e35d680e85ec19ea90c8175c32
Relative humidity: 60%
Thermal sensation: 21º C
Wind speed: 11 Km/h
Gust Speed: 17 Km/h
Source: Station located on the Dry Port.
Weather now
Temperatura 172f3aa66012f344cd044c2fd8e6275b982232e35d680e85ec19ea90c8175c32
Check the maximum and minimum today
  Min Mid Max
Temperature:
25º C 26º C 26º C
Relative humidity:
25% 58% 60%
Thermal sensation
21º C 22º C 22º C
Wind speed:
11 Km/h 15 Km/h 18 Km/h
Source: Station located on the Dry Port.