{"id":2232,"date":"2020-03-17T13:18:51","date_gmt":"2020-03-17T16:18:51","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/regime-especial-de-entreposto-aduaneiro-e-seus-beneficios\/"},"modified":"2020-03-17T13:18:51","modified_gmt":"2020-03-17T16:18:51","slug":"special-customs-warehousing-regime-and-its-benefits","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/regime-especial-de-entreposto-aduaneiro-e-seus-beneficios\/","title":{"rendered":"Special Customs Warehousing Regime and its benefits"},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/17.03-1.jpg\" alt=\"\" class=\"wp-image-807\" width=\"640\" height=\"492\"\/><\/figure><\/div>\n\n\n\n<p>The Special Customs Warehousing Regime allows the storage of goods in customs-controlled areas for public or private use, using... <strong>tax benefits or export benefits<\/strong>, as appropriate.<\/p>\n\n\n\n<p>In <strong>import<\/strong>, allows the storage of foreign goods in a public customs-controlled area with the<strong> Suspension of federal tax payments.<\/strong> 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). <em>\u201c&quot;b&quot; of item II of \u00a7 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.<\/em><\/p>\n\n\n\n<p><strong>It is possible to obtain a suspension of the following taxes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Import Tax \u2013 II (Decree-Law No. 1,455 of 1976, art. 9); Tax on Industrialized Products \u2013 IPI-Import (Decree-Law No. 1,455 of 1976, art. 9);<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Contribution to the Social Integration and Public Servant Asset Formation Programs levied on the importation of foreign products or services \u2013 PIS\/PASEP-Importation (Law No. 10,865 of 2004, art. 14);<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Social Contribution for the Financing of Social Security due by the importer of foreign goods or services from abroad \u2013 COFINS-Importation (Law No. 10,865 of 2004, art. 14); and<br>Additional Freight Charge for the Renewal of the Merchant Marine (Law No. 10,893 of 2004, art. 15).<\/li><\/ul>\n\n\n\n<p>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. <strong>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).<\/strong><\/p>\n\n\n\n<p>The Regime cannot be used indiscriminately, in accordance with the following prohibitions:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>An individual cannot be a consignee of goods stored under this regime, except when acting as a sales agent. <strong>exporter <\/strong>foreigner with goods warehoused in a dry port;<\/li><li>The licensee or concessionaire of the customs-controlled area may not be a beneficiary of the Customs Warehouse regime in <strong>Import<\/strong>, except when appearing as the consignee of the goods;<\/li><li>Goods whose characteristics will not be admitted under the Customs Warehouse regime (for Import or Export) <strong>import <\/strong>or <strong>export <\/strong>is prohibited;<\/li><li>They will not be admitted under the Customs Warehouse regime (in <strong>Import <\/strong>or in <strong>Export<\/strong>goods whose import or export is prohibited and used goods.<\/li><\/ul>\n\n\n\n<p><strong>However, the admission of the following used goods under this regime is not prohibited:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Parts, components and other materials for the replacement, maintenance or repair of aircraft, and of equipment and instruments for aeronautical use;<\/li><li>Parts, components and other materials for the replacement, maintenance or repair of vessels, and of equipment and instruments for nautical use;<br>parts, components and other materials for the replacement, maintenance or repair of aircraft and vessels; and<\/li><li>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.<\/li><\/ul>\n\n\n\n<p>Further information can be found in the recent <strong>Brazilian Federal Revenue Service Customs Warehouse Manual,<\/strong> available at:&nbsp;<a rel=\"noreferrer noopener\" href=\"http:\/\/receita.economia.gov.br\/orientacao\/aduaneira\/manuais\/noticias-aduaneiras\/lancado-o-manual-de-entreposto-aduaneiro-no-portal-aduana-e-comercio-exterior\" target=\"_blank\">http:\/\/receita.economia.gov.br\/orientacao\/aduaneira\/manuais\/noticias-aduaneiras\/lancado-o-manual-de-entreposto-aduaneiro-no-portal-aduana-e-comercio-exterior<\/a>.<\/p>\n\n\n\n<p>Source: Federal Revenue Service<\/p>\n\n\n\n<p><em>News commented on by <\/em><strong><em>Laura Ivasco,<\/em><\/strong><em> Specialist Lawyer, OAB: 312.237, Graduated in 2010 from Anhanguera University\/SP, Area of expertise: Customs Law and Foreign Trade.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>O Regime Especial de Entreposto Aduaneiro permite o armazenamento de mercadorias em recintos alfandegados de uso p\u00fablico ou privado, com a utiliza\u00e7\u00e3o de benef\u00edcios tribut\u00e1rios ou benef\u00edcios \u00e0 exporta\u00e7\u00e3o, conforme o caso. Na importa\u00e7\u00e3o, permite a armazenagem de mercadorias estrangeiras em recinto alfandegado de uso p\u00fablico com a suspens\u00e3o do pagamento dos impostos federais. Com [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2231,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[70,71,178,182,220,256,269,287,289,428,430,433,474,496],"class_list":["post-2232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-beneficio-fiscal","tag-beneficio-tributario","tag-direito-aduaneiro","tag-direito-tributario","tag-exportacao","tag-importacao-2","tag-importacao-e-exportacao-no-brasil","tag-imposto-de-importacao","tag-impostos-federais","tag-receita-federal","tag-recinto-alfandegados","tag-regime-aduaneiro","tag-tarifas","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regime Especial de Entreposto Aduaneiro e seus benef\u00edcios | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/special-customs-warehousing-regime-and-its-benefits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Regime Especial de Entreposto Aduaneiro e seus benef\u00edcios | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"O Regime Especial de Entreposto Aduaneiro permite o armazenamento de mercadorias em recintos alfandegados de uso p\u00fablico ou privado, com a utiliza\u00e7\u00e3o de benef\u00edcios tribut\u00e1rios ou benef\u00edcios \u00e0 exporta\u00e7\u00e3o, conforme o caso. 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