The start of operations of ZPE This will depend on the prior customs clearance of all segregated areas designated for the handling, storage, and customs clearance of goods originating from or destined for abroad, in accordance with the terms of RFB Ordinance No. 3,518/2011,in order to ensure customs control of the operations carried out there.
To begin operations, a company authorized to establish itself in a ZPE (Export Processing Zone) must, in addition to complying with the regulations established by the National Council of Export Processing Zones (CZPE), meet certain requirements such as:
- Being able to process the entry and exit of goods at your establishment using Electronic Invoices (NF-e), and more;
- To comply with tax compliance requirements with the National Treasury, and more;
Customs control of goods in ZPE will be processed through the Integrated Foreign Trade System (Siscomex), of NF-e and Block K.
The departure of ZPE The value of exported goods will be based on the Single Export Declaration (DU-E) formulated by the exporter in accordance with specific legislation.
Given this, the supplying company must appropriate the Import Tax amounts (II), of the Tax on Industrialized Products (IPI) and contributions with suspended payment, relating to goods imported and acquired in the domestic market and incorporated into the product.
Therefore, the provisions cited in items I to XI of article 3 of Normative Instruction RFB No. 1,966/2020 are hereby revoked.
Source: IOB
