In special cases related to the general rules – of the ICMS (ICMS stand for: value-added tax on sales and services and applies to the movement of goods, transportation and communication services in Brazil), Federal Government and others -, our highly qualified professionals analyze and propose the use of different regimes to our clients, in order to facilitate the fulfillment of the tax obligations by the taxpayer.
- TEMPORARY ADMISSION: Special customs regime for temporary admission, which allows certain goods to enter the country, for a specific purpose and time (in the case of trade fairs, equipment repairs and tests, for example), in addition to partial or total suspension of applicable taxes on import through the commitment of the goods to be re-exported, nationalized and other options according to the current legislation;
- WAREHOUSING ADMISSION: Regime that authorizes the storage of foreign goods in a specific location, with suspension of payment of taxes and under fiscal control;
- DRAWBACK: Special customs regime, which is considered as an export tax incentive. With it it is possible to suspend or eliminate the taxes that are levied on the acquisition of inputs used in the production of goods that will be exported. It is an important mechanism to reduce the production costs of exportable items, making them more competitive in the international market;
- EX-TARIFF: Regime that consists of the temporary reduction of the rate of import tax on capital goods (BK) and on computer and telecommunications goods (BIT) in the Mercosur Common External Tariff, as long as there is no equivalent national production.
