CUSTOMS TRANSIT

The Customs Transit special regime is the one which allows the goods’ transportation, under customs monitoring, from a point to another in the customs territory, with taxes suspension.

This regime’s legal nature is the suspension of the taxes obligations, generated by the goods’ entry and exit of the national territory. Its economic nature arises from the fact that the good will transit from a point to another, in the customs territory, without integrate the national wealth or contributing to it, due to the tax liability suspension for a determined period.