WAREHOUSING PROCEDURE
The special treatment that allows, on the import and export operations, the goods storage, in a certain place, with the tax payments suspension and under fiscal control.
On exportation, there are two warehousing treatment types: the standard, the one which guarantees the foreign market intended goods’ storage, with tax suspension, when and if it’s duty (this kind of warehousing will be typified since the goods’ entering data on the warehouse unity); and the extraordinary, the one which is provided to Trading Companies, which acquired goods has as its main goals, exclusively, the exportation (this kind of warehousing will be typified since the goods issue from the seller establishment data).
On importation, the treatment admitted good can be nationalized by the importer, consignee or the acquirer and, in his name, dispatched for use or exported (this treatment subsist since the goods’ customs clearance data). Must be aware to this treatment use, specified on the current legislation about the theme.
Below are some of this treatment’s subdivisions:
Warehousing procedure in platform
The warehousing procedure can be applied to the materials, parts, pieces and components to be used on the construction or conversion of research destined platforms and petroleum quarries and natural gas deposits in construction or conversion in the country, negotiated by based abroad companies, with the payment suspension or the collectability of the imposed taxes on importation, on the application hypothesis of the warehousing procedure on importation and the taxes over the industrialized products on the national goods acquirement by the beneficiary to be incorporated to the export intended product.
The warehousing procedure applied to the platform construction or conversion can be operated:
I – On the platform under construction or conversion;
II – On shipyard;
III – On other industrial facilities, placed on shore, destined to offshore structures, oil platform and platform modules construction.
ZFM-EIZOF’s international warehouse
It is the special customs clearance that allows the deposit of foreign and domestic goods, including those produced in the Manaus Free Trade Zone
- ZFM, in a certain place, with suspension of payment of federal and state taxes and under control.
The procedure was created with the purpose to expand the ZFM alternatives on the commercial, industrial and service areas.
On the commercial field, it was aimed the constitution of a wholesaler pole on the ZFM, that could not only serve the local market, but also the traders from other parts of the country, especially those in lower access conditions on the international market. Moreover, EIZOF aims to reach the South American countries.
On the industrial segment, EIZOF must be used as a facilitator on business costs reduction process, in so far as the foreign suppliers of wide consumption components are able to use its own facilities to meet its industrial customers in the country and particularly on the ZFM, thus being able to exercise the Just in Time practice.
