DRAWBACK

It is a special customs regime to encourage Brazilian exports by reducing taxes on the input that will be used in the manufacture of products, with the commitment that they are destined for export.  Over time, the legislation has been improved, and the current model of integrated Drawback now allows reduction of taxes on the acquisition of inputs in the domestic market. Drawback fosters exports, as in addition to tax relief benefits, this regime can reduce the cost of producing a certain product, consequently increasing competitiveness in the foreign market, and expanding international business.