With a team specialized in Drawback, we have professionals who guide the client in this regime, clarifying doubts and advising on the planning of Drawback operations, special customs  which consists of the suspension or elimination of taxes levied on imported inputs for use in exported products.


This regime is granted to industrial or commercial companies, granting exemption or suspension from the Import Tax - II, from IPI, from ICMS, from the Additional Freight for Renewal of the Merchant Marine - AFRMM, in addition to waiving the collection of fees that do not correspond to the effective consideration of services, under the terms of the legislation in force.


Drawback is divided into three modalities: exemption, suspension and refund.


The first modality consists of the exemption from taxes levied on the importation of goods, in equivalent quantity and quality, intended for the replacement of another previously imported, with payment of taxes, and used in the industrialization of exported product.


The second, in the suspension of taxes levied on the importation of goods to be used in the industrialization of a product that must be exported.


The third deals with the refund of taxes paid on imports of imported inputs used in exported products.

The refund drawback is practically no longer used. The export incentive instrument under examination basically comprises the modalities of exemption and suspension.


Av. Cold Water, 467 – CJ. 71 -  Cold Water | Sao Paulo | SP

+ 55 11  2144-0900

  • LinkedIn Dasco
  • Facebook DASCO