Customized analysis
We carry out a detailed analysis of your company's operations to identify the best way to implement the Drawback Regime, considering its characteristics and particularities.
Special Regimes and Tax Benefits
Structures that can generate competitiveness and tax efficiency.
Each operation must also be analyzed from a tax perspective. Tepcomex assesses the products, the purpose of the operation and the company's profile to identify legally applicable regimes, incentives and benefits.
Among the possibilities analyzed
The right benefit starts with how the operation is structured, not with the final tax calculation.
- Drawback
- Temporary admission
- Ex-tarifário
- ICMS tax benefits
- Import of fixed assets
- Import of used machinery and equipment
- Special customs regimes
- Tax suspensions and exemptions
- Projects with specific tax opportunities
What is the Drawback Regime?
Drawback Regime
The Drawback Regime allows companies that import raw materials and subject them to industrialization processes, with the final products destined for export, to benefit from exemptions or suspensions of taxes on the inputs used in production. This tool not only stimulates exports but also offers several advantages that can be decisive for the success of your operation in the global market.
Strategic planning
Proper Drawback planning is essential to maximize the benefits. We work together with your team to ensure that all aspects of the process are covered, guaranteeing efficiency and effectiveness.
Agile execution
Our team takes care of the entire process of applying for and managing Drawback benefits, ensuring agility and precision in execution.
Types of Drawback Regime
The Drawback Regime is regulated by several laws. The main types include:
| Type | Legal basis | What it allows |
|---|---|---|
| Integrated Drawback Suspension | Law No. 11.945 of 2009 | Allows the suspension of taxes on imported inputs. |
| Integrated Drawback Exemption | Law No. 12.350 of 2010 | Offers full tax exemption for companies that meet the established criteria. |
| Drawback Suspension for the Purchase of Services | Law No. 14.440 of 2022 | Allows the suspension of taxes on the acquisition of export-related services. |
| Drawback Regime | Secex Ordinance No. 44, of 24/07/20 | Offers even more flexibility and opportunities for companies that wish to expand their international operations. |
Benefits of the Drawback Regime
Adopting the Drawback Regime brings several significant benefits
Faster applications
Proper planning enables a faster and more effective application for the benefits, allowing your company to start production and exports without delays.
Predictable cash flow
With the tax exemption, your company can have a clearer and more accurate view of its cash flow, making financial planning easier.
Reduced financial losses
Using Drawback minimizes financial losses, since the tax costs on imported inputs are relieved.
Lower nationalization risk
The Regime reduces the risks associated with the need to nationalize imported inputs, simplifying the process and increasing operational efficiency.
Competitive advantage
By lowering production costs, your company becomes more competitive in the international market, able to offer more attractive prices and expand its share of global trade.
Tax benefits in import and export
Tax benefits and temporary admission
Tax benefits on imports
Our team offers guidance on tax benefits, such as ICMS and Ex-tarifário, that may apply to imported products, especially used machinery and fixed assets.
Tax benefits for exports
Depending on the company's type, it is possible to obtain tax benefits for exports. Tepcomex advises on which incentives may apply and how to access them.
Temporary admission
We provide guidance on the temporary admission process, which allows goods to be imported for temporary use in Brazil, with the possibility of exemption from some taxes.
Expertise
Explore our other areas of expertise
Operations Intelligence and Planning
Customs Clearance
Customs Compliance
Customs and Operational Advisory
Foreign Trade Setup
Special ProjectsRequest your Tepcomex Diagnostic
Before the Receita Federal reviews your cargo, we review your operation.
We analyze your operation to identify risks, requirements and opportunities in advance, before failures turn into costs, delays or losses.