DrawBack
The Drawback Regime, established by Decree-Law No. 37/66, is an export benefit aimed at exempting taxes on imports and internal market acquisitions related to an export commitment.
The Drawback Regime continues to be underused by most companies, maybe due to the concerns regarding the allegedly difficulty to obtain or substantiate. LENIVAM has been fighting against this dogma, proving that the Drawback Regime is perfectly viable.
This benefit, which can be undertaken as SUSPENSION or EXEMPTION, is easy to handle and only requires the election of the best modality and the modality that best relates to the scenario/needs of the beneficiary.
Benefits:
In Imports:
- Suspension/Exemption of IPI
- Suspension/Exemption of II
- Suspension/Exemption of PIS-Import
- Suspension/Exemption of COFINS-Import
- Suspension of ICMS
- Suspension/Exemption of AFRMM
In internal market purchases:
- Suspension of PIS-Import
- Suspension of COFINS-Import
Modalities:
- Suspension Drawback
- Exemption Drawback
- Integrated Drawback
- Shipment Drawback
