Customs Systems

Ordinary Import System

Allows transfer of goods through customs traffic, from ports, airports and borders (primary zone) to the CNAGA bonded terminal, where the customs clearance will be conducted.  This system allows goods to remain in the bonded warehouse for up to 120 days.

Bonded Warehouse System

 Imports
Is the system allowing warehousing of consigned imported goods in bonded warehouse.
Allows the partial clearance of the imported lots, with stay of goods under this system for up to 360 days, which may be extended for an equal period.
 
Exports
Is the system allowing warehousing of goods destined for export in the bonded warehouse, where it will be cleared, having the goods shipped directly to the shipment area. The system also allows the separation into lots, for exporters that acquire products from several suppliers within the internal market, specifically for export purposes.

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/entreposto-aduaneiro
 

Temporary Admission

The Temporary Admission System allows the temporary stay of the goods within the country, provided for a given period and purpose, having the corresponding taxes fully or partially suspended.  Products to be economically used in the country for shows, exhibitions, contests, tests or which come to be fixed or repaired shall have all taxes suspended. For products economically used to provide services or to produce other products, taxes will be partially assessed.

 
http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/regime-de-importacao-comum-para-bagagens-1

Temporary Export

The temporary export system is the customs system allowing exit of goods from the country, with suspension of export taxes, conditional to its return within a given period, in the same condition in which they were exported.
There is also a temporary export system for passive improvement.  It allows the goods to leave the country for a given period of time (local or nationalized goods) to be subject to conversion, preparation, improvement or assembly to be done abroad, for further return (re-import) as the resulting product, paying taxes on the added value.

 
http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/regime-especial-de-exportacao-temporaria

DAC – Certified Bonded Warehouse

The Certified Bonded Warehouse system is that allowing the local goods deposited in bonded warehouse, sold to person located abroad, by means of contract providing the delivery within the local territory to the order of the buyer, as being deemed exported, for all tax, credit and exchange purposes.  
 
http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/deposito-alfandegado-certificado
 

Drawback

The special drawback customs system consists in the suspension or cancellation of taxes assessed on imported components to be used in exported product.  The mechanism operates as incentive to exports, since it reduces the production costs of exportable products, making them more competitive in the international markets.

There are three types of drawback: exemption, suspension and reimbursement of taxes.  


http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/drawback

Customs Traffic

The customs traffic special system allows transportation of goods, under customs control, from one point to the other of the customs territory, with tax payment suspension.

 
http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/transito-aduaneiro

MIC DTA

MIC DTA is issued after customs inspection and clearance of goods destined to the Mercosur countries – Chile, Bolivia and Peru, carried by road or rail.  The CNAGA CLIA may be used as origin or destination point.

Recof

The Special Customs System of Industrial Warehouse under Computerized Customs Control (RECOF) allows the beneficiary company to import or acquire in the internal Market, with suspension of tax payments, goods to be subject to manufacturing procedures of products destined for export or to the internal market.  It is also allowed that part of the goods admitted under this system, in the condition in which it was imported or after being subject to manufacturing procedures, be shipped for consumption.  The goods as imported may also be exported, re-exported or destroyed.
 
http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/recof

Repetro

Repetro is a special export and import system of assets destined to research and mining activities of oil and natural gas deposits.


http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/repetro