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.

The benefit of the Bonded Warehouse is the suspension of taxes over merchandise, being that these will only be paid when the merchandise is nationalized.

In order to enjoy the benefits of the Bonded Warehouse regime, the merchandise must be Imported with no exchange coverage, except those destined to export, and must be imported under the pre-paid freight condition. The latter requirement is a demand from the Brazilian central Bank.

The Bonded Warehouse provides several benefits to companies, such as strategic storage in national territory, in which the merchandise is available, payment of taxes as the merchandise items are nationalized, payment of taxes directly from the product’s end-buyers, etc.

The regime holds as beneficiaries all companies directly and indirectly linked to the services provided in Brazilian ports such as; port operators, organized port concessionary, leaser of port facilities of public use, company authorized to explore port facilities of mixed private use, that perform cargo loading, unloading and movement services in ports.

Recently the list of beneficiaries has increased, among which we highlight dredging companies; railway service concessionaires, secondary zone customs warehouses, among others.

REPORTO allows its beneficiaries to import goods with the Suspension of the Import Tax, IPI, the PIS/PASEP Contribution, COFINS and ICMS.

It is important to emphasize that this regime also serves for internal market acquisitions, in which the goods will receive Suspension of PIS/COFINS, IPI and ICMS.

LENIVAM, in partnership with R Ferreira, has an extensive experience on the matter, assisting the process to obtain REPORTO benefits for several companies in the Brazilian port sector, such as:

• TEMARES
• TECONDI
• LOCAL FRIO S.A.
• CONCAIS S.A.

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

The main condition to authorize the import of a used good is the “Lack of National Production”, which can be assessed along with the class entities related to such product. (e.g. ABIMAC, ABIN, etc.)

The process of importing used goods is subject to a non-automatic Licensing, before the shipment of the goods from abroad.

LENIVAM offers expertise assisting in obtaining the authorization for importing used goods. Don’t miss the opportunity to acquire a machine or equipment that will increase your company’s productivity.

The tax treatment applied to baggage will always be linked to the amount of time spent abroad. Thus, every person or entity proved to remain abroad for over one year will be Exempt from taxes, either related to the import of used or new goods, personal use goods, residence or professional goods, always related to the concept of baggage.

LENIVAM informs which documents are necessary, how and what can be brought from abroad or shipped abroad as baggage.

Always try to consult before travelling, since a good guidance can prevent unwanted problems due to lack of compliance with legal requirements. (more)

After the authorization, through the Digital Certificate of the e-CPF [Electronic Individual Taxpayer’s Registry] type, the Legal Responsible may accredit its legal representatives to perform all activities related to the customs clearance.

Registration of Representatives (Orientations)

Small Amount Modality (Orientations)