• Drawback is a special customs regime which aims to increase exports by suspension, exemption or refund of taxes levied on import of goods used in the manufacturing of products exported or to be exported.
• The Drawback scheme comprises three modes:
Suspension of collection of taxes on the import of goods to be exported after processing or intended for manufacture, completion or other packaging to be exported.
the exemption for import later, the taxes that relate to the importation of goods, quantity and quality equivalent to that used in the processing, manufacturing, supplementation or packaging of the product exported.
the total or partial refund of taxes that have focused on the import of goods exported after processing or used in manufacturing, complementation or packaging of other exported.
The request for refund of taxes paid on the purchase of inputs, this mode must be submitted by the exporting producer directly to the customs authority of its jurisdiction.
• Authorization to perform operations to trim the Drawback scheme, modalities suspension and exemption is granted by the Department of Foreign Trade Operations, the Department of Foreign Trade.
• Requests for Concessions in suspension mode, must be requested upon registration Siscomex, Drawback Electronic module. More information about how to operate the module Drawback Electronic, Siscomex, can be found at the MDIC.
http://www.mdic.gov.br/comext/default.htm)">(Http://www.mdic.gov.br/comext/default.htm)
• Requests the waiver form must be submitted at the branches of the Bank of Brazil authorized to perform foreign trade operations.
• In the refund, the process is effected through the Federal Revenue Service.