Back-to-Back

The ever-growing adhesion of the international commercialization to the globalization process forces companies to adapt to purchasing products in other companies in order to compete internationally, supplying certain importers. A very common way to operate under this alternative, without allowing the negotiated product to circulate under Brazilian territory, is named “back-to-back”.

The expression that corresponds to the performance of an operation in which the acquisition and delivery of merchandise takes place abroad, without entering Brazilian territory, controlled by a company located in Brazil, which must effect payment abroad, under authorization of the Brazilian Central Bank, and the receipt of sales values.