DRAWBACK

The Drawback Special Customs Treatment aims to discharge of taxes the goods used on the exportation goods’ production. The Drawback was created in 1966 to discharge the imported goods taxes which will be used on the exportation-destined products’ industrialization. The law modifications, just as well the information and communication technology improvement, allowed the treatment evolution until it gets to the current model. From the 2009 No. 11.945 and the 2010 No.12.350 law, it was created the integrated drawback, which comprehends imported goods as well the internal market acquired ones.

The law predicts three Drawback application modalities: Suspension, Exemption and Refund. On its Suspension modality, the integrated Drawback allows the imposed taxes suspension on importation and internal market acquired goods intended to be exported. On exemption modality, the imposed taxes suspension on the imported or internal market acquired equivalent to the goods used on the already exported produced goods.

The treatment is regulated by the 383 and 403 articles from the Customs Rule and supported by the No 23/2011 SECEX’s decree. The treatment concession and the criteria to its compliance are regulated by the 3rd chapter from the 2011, July 14th No. 23’s SECEX decree. The Development, Industry and Foreign Trade department prepared an integrated Drawback guidebook aiming to show this important tool to the exporters.