In the competitive world of international trade, reducing costs and streamlining processes is a constant priority for any company that wants to grow beyond national borders. One of the most efficient strategies for achieving these goals is to know and use the correct special customs procedures. These tools are essential for simplifying processes, optimizing the tax burden and increasing the competitiveness of businesses in foreign markets.
But do you know exactly what these regimes are, what they are and how they work in practice? In this complete article, you'll understand everything about special customs regimes, their practical application and how to use them in favor of the strategic growth of your business.
What are special customs procedures?
The special customs procedures are differentiated treatments granted by the Brazilian Federal Revenue Service with the aim of facilitating and encouraging specific import and export operations. They allow companies to temporarily reduce or suspend the payment of taxes, speeding up the flow of goods and improving the efficiency of operations.
These regimes offer real benefits, especially for businesses that need to move goods temporarily across borders or that rely on imported inputs to manufacture products for export.
Learn about the main special customs regimes and their advantages
In order to use these benefits safely, it is essential to know the different types of special customs regimes. Check out the most relevant ones below:
1. Drawback
Drawback is one of the most widely used special customs regimes in Brazilian foreign trade. It allows for the suspension, exemption or refund of taxes levied on imported inputs or those acquired on the domestic market, provided they are used in the manufacture of products destined for export.
Main advantages:
- Significant reduction in the final cost of exported products.
- Greater competitiveness in the international market.
- Better control of cash flow, especially in suspension mode.
2. Temporary admission
This regime allows foreign goods to enter the country for a fixed period, with total or partial suspension of taxes, as long as they are subsequently re-exported. It is widely used for events, fairs, exhibitions, technical and scientific equipment, or goods intended for testing or demonstration.
Main advantages:
- Avoids unnecessary tax payments on temporary goods.
- It simplifies the logistics process and speeds up customs clearance.
3. Temporary export
Similar to temporary admission, but applied to the temporary departure of national goods for use abroad. After fulfilling their purpose, these goods return to the country without incurring additional taxes.
Main advantages:
- Tax exemption on goods temporarily sent abroad.
- Facilitates participation in international events or technical services abroad.
4. Customs bonded warehouse
Customs warehousing allows imported goods to be stored in a bonded warehouse, with the payment of taxes suspended until they are nationalized or re-exported. This offers strategic flexibility for stock management.
Main advantages:
- Efficient stock and cash flow management.
- It allows for more strategic commercial decisions on the destination of imported goods.
5. Certified bonded warehouse (DAC)
The DAC allows goods destined for export to be stored in a specific bonded warehouse, with suspension of taxes. It is especially useful for companies that export regularly.
Main advantages:
- Greater agility in export logistics.
- Reduced operating and financial costs.
6. Recof (Special Customs Regime for Industrial Warehouses under Computerized Control)
This regime allows industries to import raw materials and inputs with tax suspension in order to manufacture end products, which can then be exported or sold on the domestic market, upon proportional payment of taxes.
Main advantages:
- Great flexibility in the production chain.
- Significant savings in tax and stock management.
7. Repetro
Specific regime for the oil and gas sector, allowing the import or export of equipment for oil research and production with suspension of taxes.
Main advantages:
- Significant operational cost savings for energy and oil companies.
- Greater competitiveness in the sector's international operations.
How do special customs arrangements work in practice?
Special customs regimes are applied through prior authorization and strict control by the Federal Revenue Service. Companies must submit detailed documentation, clearly define the purpose of the operation, meet certain deadlines and maintain strict internal controls over the goods involved.
Each modality has specific requirements that must be met in order to avoid problems with inspection and future penalties. Proper compliance with these requirements is essential to ensure that the advantages offered are effectively used.
What are the real benefits for your company?
By using special customs regimes correctly, your company can achieve significant benefits, such as:
- Direct reduction in operating and tax costs.
- Significant optimization of cash flow.
- Increased competitiveness of exported products.
- Logistical agility and greater operational efficiency.
- Greater control and legal certainty over international operations.
How can an import-export company help?
The proper use of special customs regimes requires extensive technical knowledge, experience in international trade and an efficient structure for controlling operations. A company specializing in import and export can be your best partner on this journey.
This type of advice offers complete support, including:
- Strategic assessment of the most suitable schemes for your business.
- Document analysis and follow-up with regulatory bodies.
- Registration and management of processes with Siscomex and the Internal Revenue Service.
- Constant monitoring of compliance with deadlines and tax obligations.
- Proactive management to prevent risks and optimize the use of tax benefits.
With specialized advice, your company will have security and efficiency in international operations, reducing risks, saving resources and ensuring maximum competitiveness in the global market.
Conclusion
Know and use correctly the special customs procedures is essential for companies wishing to grow intelligently in the international market. These schemes provide significant cost savings, greater operational efficiency and better financial management, making your international operations more competitive and secure.
The best strategy is to rely on specialized professional support that can direct your company to the regime best suited to your needs, guaranteeing maximum tax and logistical benefits. Investing in this type of support guarantees sustainable growth and the success of your international operations.
