MAPA Import Certification: What You Need to Know
January 31, 2022
Drawback it is a special customs regime
THE Drawback is a special customs regime that aims to encourage exports by reducing taxes on inputs used in the production of exported goods. It can be applied in three main ways: Suspension, Exemption and Refund. Here is an explanation of how each one works:
- 1. Drawback Suspension Under this regime, the importing company is exempt from paying taxes on the purchase of inputs that will be used in the production of goods destined for export. The main taxes suspended are Import Tax (II), Tax on Industrialized Products (IPI), PIS/PASEP and Cofins. The suspension remains in effect as long as the final product is effectively exported within a set period.
- 2. Drawback Isenção A modalidade de isenção é usada quando a empresa já realizou a exportação e, agora, vai importar novamente os mesmos insumos ou produtos semelhantes. Ela possibilita que os tributos pagos anteriormente na importação de insumos usados na produção de mercadorias já exportadas sejam restituídos ou isentados na próxima importação.
- 3. Drawback Refund In this modality, taxes paid on the import of inputs used in the manufacture of products that have already been exported are refunded. However, this option is the least used, since suspension and exemption offer greater financial efficiency by not requiring advance payment of taxes.
Drawback Benefits:
Cost reduction: The suspension of taxes on inputs allows companies to produce at lower costs and be more competitive in the foreign market.
– Export incentive: The regime seeks to increase the competitiveness of Brazilian products abroad by reducing production costs and eliminating the tax burden on imported inputs.
– Simplification: Drawback, especially in the suspension mode, offers a simpler procedure for companies seeking to expand their international operations.
To use the regime, the company needs to be authorized by the Foreign Trade Secretariat (Secex), which approves the request and monitors compliance with obligations.
This regime is especially advantageous for companies like Duoxx, which operate in imports and can benefit from tax relief to expand their export capacity.
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