It is a Special Customs Regime to encourage exports that allows companies to import and / or purchase parts, components, raw materials and other inputs on the domestic market, with suspension or exemption from taxes, to manufacture products intended for export. p>
Suspension Modality: Allows your company to import parts, components, raw materials and / or other inputs with exemption from the Import Tax - II, Tax on Industrialized Products - IPI, ICMS, PIS and COFINS -Import and Additional to Freight - AFRMM. It also allows the purchase of goods in the domestic market, with exemption from IPI, PIS and COFINS. Once the export is verified, your company is exempt from paying suspended taxes.
Modality Example: If your company has already imported and / or purchased parts, components, raw materials and / or other inputs on the domestic market, with payment of taxes, and manufactured products that were subsequently exported, this modality allows to obtain the right to carry out a new import and / or to purchase in the domestic market, exempt from taxes, goods equivalent to those previously imported, to replenish the stock. The exemption covers the Import Tax - II, Tax on Industrialized Products - IPI, PIS / COFINS and Additional to Freight - AFRMM.
Drawback Restitution. This modality refers to the refund, in whole or in part, of the taxes paid on the import of goods exported after processing, or used in the manufacture, complementation or packaging of another exported product. The regime includes the refund of II, IPI, PIS-Importação and COFINS-Importação.