The Special Customs Warehousing Regime allows the storage of goods in customs-controlled areas for public or private use, using... tax benefits or export benefits, as appropriate.

In import, allows the storage of foreign goods in a public customs-controlled area with the Suspension of federal tax payments. Under this regime, it is also possible for foreign goods to remain at fairs, congresses, exhibitions, or similar events held in privately owned premises, previously cleared through customs for this purpose, as well as in mixed privately owned port facilities, as provided for in subparagraph (a). “"b" of item II of § 2 of article 4 of Law No. 8,630, of 1993. Platforms intended for the research and extraction of oil and natural gas deposits under construction or conversion in the country, contracted by companies based abroad and shipyards or other industrial facilities located on the seashore, intended for the construction of maritime structures, oil platforms and modules for platforms.

It is possible to obtain a suspension of the following taxes:

• Import Tax – II (Decree-Law No. 1,455 of 1976, art. 9); Tax on Industrialized Products – IPI-Import (Decree-Law No. 1,455 of 1976, art. 9);

• Contribution to the Social Integration and Public Servant Asset Formation Programs levied on the importation of foreign products or services – PIS/PASEP-Importation (Law No. 10,865 of 2004, art. 14);

• Social Contribution for the Financing of Social Security due by the importer of foreign goods or services from abroad – COFINS-Importation (Law No. 10,865 of 2004, art. 14); and
  Additional Freight Charge for the Renewal of the Merchant Marine (Law No. 10,893 of 2004, art. 15).

In addition to the federal tax benefits mentioned above, according to ICMS Agreement No. 10 of 1981, the States and the Federal District are also entitled to the benefits. authorized to grant exemption from ICMS (Tax on Circulation of Goods and Services) levied on the customs clearance of goods or assets imported under the special customs regime of Customs Warehousing (ICMS Agreement No. 10 of 1981, clause five, item II).

The Regime cannot be used indiscriminately, in accordance with the following prohibitions:

• An individual cannot be a consignee of goods stored under this regime, except when acting as a sales agent. exporter foreigner with goods warehoused in a dry port;
• The licensee or concessionaire of the customs-controlled area may not be a beneficiary of the Customs Warehouse regime in Import, except when appearing as the consignee of the goods;
• Goods whose characteristics will not be admitted under the Customs Warehouse regime (for Import or Export) import or export is prohibited;
• They will not be admitted under the Customs Warehouse regime (in Import or in Exportgoods whose import or export is prohibited and used goods.

However, the admission of the following used goods under this regime is not prohibited:

• Parts, components and other materials for the replacement, maintenance or repair of aircraft, and of equipment and instruments for aeronautical use;
• Parts, components and other materials for the replacement, maintenance or repair of vessels, and of equipment and instruments for nautical use;
  parts, components and other materials for the replacement, maintenance or repair of aircraft and vessels; and
• Machines or mechanical, electromechanical, electronic or computer equipment, identifiable by serial number, imported for reconditioning, maintenance or repair services within the customs area, with subsequent return abroad.

Further information can be found in the recent Brazilian Federal Revenue Service Customs Warehouse Manual, available at: http://receita.economia.gov.br/orientacao/aduaneira/manuais/noticias-aduaneiras/lancado-o-manual-de-entreposto-aduaneiro-no-portal-aduana-e-comercio-exterior.

Source: Federal Revenue Service

News commented on by Laura Ivasco, Specialist Lawyer, OAB: 312.237, Graduated in 2010 from Anhanguera University/SP, Area of expertise: Customs Law and Foreign Trade.