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Bonded Warehouse

It is the special regime which in import and export operations enables to store goods in a certain place with suspension of tax payment and under tax control.

In export, there are two kinds of warehouse regime: the regular one, i.e., that checks the right of goods storage addressed to external market with tax suspension, when and if due (this kind of warehouse is characterized as of the date of entry of the goods and in the warehouse unit; and the special regime, i.e., that is granted to trading companies, whose goods acquired have the exclusive purpose of export (this kind of warehouse is characterized as of the outcoming date of the goods from the seller’s establishment).

In import, the goods admitted in the regime can be nationalized by the importer,   consignee or acquirer and, in his name, cleared for consumption or exported (this regime survives as of the date of customs clearance of goods).

You should notice the use conditions of this regime, specified in legislations on this theme in force.

Regime advantages:

The warehouse consists in a fundamental logistic tool for the management of stock, cash flow, market strategies, as it enables the tax suspension, the re-direction of goods to other countries and further, the possibility of operations bound together with other special customs regimes, such as: Drawback, Recof, DAC, and so on.

Among the main advantages, we stand out:

  • Import without exchange coverage
  • Tax suspension (up to 1 year)
  • Storage < Infraero
  • Compatibility with Recof and Drawback, among other regimes
  • Partial withdrawal? of goods
  • Import time reduction
  • Inventory turnover/cost reduction
  • Insurance coverage due to missing/loss and average the licensee gives as a cause to
  • The goods can be nationalized by the consignee or by the acquirer
  • The transfer to other customs regimes is allowed
  • Operations of pack, repack, pricing or repricing on the goods can be made
  • Re-export to a third country.

 

The customs warehouse regime is applied to import and export.

In Import
The customs warehouse regime in import enables the storage of goods in a bonded place with suspension of incident tax payment.

The consignee of the goods to be stored, a legal entity established in the country, is the beneficiary of the customs warehouse regime in import. In case of goods addressed to fairs, congresses, exhibitions or any similar event held in a private area, previously bonded for this purpose, the beneficiary shall be the event promoter.

The goods can remain in the customs warehouse regime in import for the period of up to one year, extendable for a period not longer than two years altogether, as of the date of customs admission clearance.

In the event of the goods addressed to exhibition in fair, congress or any similar event, the regulation duration period shall be equivalent to the one set for the warehouse bonded.

The beneficiary shall start the respective customs clearance , during the period set for the stay of the imported goods in the regime, for the following purposes:

  • consumption;
  • admission in another special or unusual customs regime;
  • re-export; or
  • export.

In Export
The customs warehouse regime in export enables to store the goods in a bonded place:

  • with tax payment suspension in the modality of regular regime; and
  • entitled to use tax benefits related to export, before their effective shipping abroad, in the modality of special regime.

The beneficiaries of the customs warehouse regime in export are as follows:

  • in the regular regime modality, the legal entity that stores goods in an accredited warehouse to be addressed to external market; and
  • in the modality of special regime modality, the trade company constituted according to what is set forth on Article 229 from the Customs Regulation, upon permit from the IRS.

The grant of customs warehouse regime in export shall be automatically and shall survive as of:

  • the entry of the goods addressed to export in the accredited bonded warehouse attached to their respective invoice in the regular regime modality; or
  • the outcoming of the goods sold to the authorized trade company from the seller/exporter’s establishment evidencing the acquisition by a declaration signed with the corresponding invoice, in the special regime modality.

The goods can remain in the customs warehouse regime in export for the period of:

  • one year, in the regular regime modality;
  • one hundred and eighty days in the special regime modality.

In the period set for the stay of the goods in the customs warehouse regime in export, the beneficiary shall:

  • start the corresponding customs clearance of export;
  • in the regular regime modality, reintegrate the goods to the stock of establishment of origin or collect suspended taxes; or

In the special regime modality, collect taxes which stopped being paid due to tax benefits received by the producer/seller, according to applicable legislation.

 

Year

Type of Regulation

Description

05/13/2008

Coana/Contec Executive Declaratory Act nº 1

Sets forth specifications, formal and technical requirements and deadlines for computerized control system implementation for industrialization and service rendering in the special customs regimes of Customs Warehouse and Industrial Warehouse RECOF.

12/17/2007

SRFB – Normative Ruling RFB nº 792

Amends the Normative Ruling SRF nº 241, of November 6 of 2002 that sets forth the special regime of customs warehouse in import and export.

12/26/2002

Decree nº 4.543 (Amended by Decrees nºs 4.765/03, 5.138/04, 5.268/04 and 5.431/05)

Regulates the administration of customs activities and the inspection, the control and the taxation of foreign trade operations.

11/06/2002

SRF – Normative Ruling nº 241 (Amended by Nomartive Ruling SRF 289/03, 356/03, 463/04 and 548/05)

Sets forth the special regime of customs warehouse in import and export.

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