Conformité d’exploitation · DédouanementAmérique du Sud
Brazil's Drawback Suspension Regime: How Exporters Park Imported Inputs Tax-Free and Settle the Customs Ledger
Brazil's Drawback runs on a Suspension model: II, IPI, PIS/COFINS, ICMS, and AFRMM are paused the moment inputs clear customs, and formally waived once finished goods are exported — the opposite of America's pay-first-refund-later duty drawback. This guide breaks down the 1-year clock, 0.33%/day late charges (20% cap), 75% audit fines, a three-step ledger discipline for bonded warehouses, and the September 2025 SECEX Ordinance 418 that pulls storage services into the regime.
2026-10-20