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The Ex-Tariff regime consists of a temporary reduction of the Import Tax rate on Capital Goods (BK) and IT and Telecommunication (BIT) goods, as described in the Mercosur Common External Tariff (TEC), when there is no national production equivalent. That is, it represents a reduction in the investment costs. The importance of this regime consists…Read more

Special customs regime that allows importing foreign goods for storage in a public customs area, with suspension of tax payment….Read more

All expenses that companies incur, compulsory or not, for the benefit of their employees and family members, directly and/or indirectly, including those destined to the financing of social security under the responsibility of Public Authorities and other social contributions. Example: FGTS on payroll….Read more

Set of legal systems focused on decreasing the payment of taxes. It should not be confused with tax evasion, since avoidance is the exclusive use of lawful tools, permitted by law. Example: choice between Actual or Presumed Profit….Read more

It is the acronym used to represent “Digital Tax Bookkeeping”, which is a digital file composed of several bookkeeping records of tax documents and other information of interest to the tax authorities. It is also composed of records containing the calculation of taxes related to the operations and services performed by taxpayers that should be…Read more

It is the acronym in Portuguese used to represent the tax obligation “Tax and Accounting Return” imposed on legal entities throughout the Brazilian territory….Read more

With specifications determined by the Foreign Trade Office and developed by SERPRO, the Drawback Web system aims to control the concession and fulfillment of the commitments undertaken at the opening of the concession acts. Drawback Web is integrated with SISCOMEX and, therefore, the Import License (LI), Import Declaration (DI) and Export Registration (RE), whenever they…Read more

Exemption authorizes the replenishment of inputs of imported origin and those acquired in the Brazilian market, if used in the industrialization of the end product already exported. Suspension of all taxes imposed (either on imports or on the acquisition made in the Brazilian market) on the inputs that will be used in the manufacture of…Read more

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…Read more

It is an electronic document required when importing goods, and its processing occurs through the Online Customs Authority System – Siscomex – Import. The DI consolidates foreign exchange, tax, fiscal, commercial, and statistical information on the operation….Read more