Drawback Scheme
History , Feature and How to Use

Created in 1966, the Drawback scheme allows imports unencumbered by taxes linked to a commitment to export . Over time , the system has been improved in order to increase the competitiveness of Brazilian products in international trade of goods . The changes in legislation as well as the improvement of information and communication technologies have enabled the evolution of the system up to the present day of Integrated Drawback , which also allows the exemption of tax on purchase of raw materials domestically.
The Drawback scheme can be granted:
• Goods for processing and subsequent export in the country ;
• Raw materials , semi -processed or finished , used in the manufacture of goods exported or to be exported;
• Ask , part , appliance and complementary machine to machine , machine , vehicle or equipment exported or to be exported;
• Merchandise intended for packaging , packaging or presentation of product exported or to be exported , since that provides a proven and adding value to the final product ;
• Animals for slaughter and subsequent export , and
• Raw materials and other products that, while not integrating the exported product , are used in its industrialization , in conditions that justify the grant .
The regime can not be granted for:
• Import of goods used in the manufacturing of a product destined for consumption in the Manaus Free Trade Zone and Free Trade Areas located in the national territory ;
• Export and import of goods banned or suspended ;
• Exports conducted in non-convertible currencies ( except real ) , including money - covenant against imports routed in freely convertible currency ;
• Import of oil and its derivatives other than calcined petroleum coke and naphtha , and
• The cases specified in sections IV to IX of art. 3 of Law No. 10,637 , of December 30, 2002 , in sections III to IX of art . 3 of Law No. 10,833 , of December 29, 2003 , and in sections III to V of art . 15 of Law No. 10.865 , of April 30, 2004 .
The drawback system may be granted the operation which is characterized as:
• processing - that exercised on raw material or intermediate product , care in obtaining new species;
• Beneficiation - that matters to modify , enhance or in any way alter the functioning , use, finish or appearance of the product;
• Assembly - a meeting that consists of product, components or parts that result in new product or autonomous units , even in the same tax classification ;
• Renovation and Refurbishment - that exerted on products used or the remainder of unused or spoiled product , renew or restore the product to use , and
• Packaging or Repackaging - a change which results in the presentation of the product , by placing package even though replacing the original , unless the packaging is intended solely for transporting product.
The Scheme may be granted to industrial or commercial enterprise . In the case of a commercial enterprise , the Concession Act Drawback will be issued in your name , which , after performing the import or purchase domestically , send their goods on their account and order the industrial establishment for industrialization , custom , the export product should be performed by the holder of the Concession Act itself Drawback .