Taborda Lima & Advogados Associados

Practice areas

Foreign Trade and Customs Law

Drawback

A tax tool that allows the exemption, suspension or refund of taxes on inputs imported for export.

The drawback regime is a tax tool that allows the exemption, suspension or refund of taxes levied on imported inputs used in the production of goods for export. It is an important incentive for companies seeking greater competitiveness in the international market.

By reducing tax costs, drawback helps lower the final price of exported products, making them more attractive in the foreign market. This benefit is widely used by industries that depend on imported inputs for their production.

The regime requires rigorous control of operations, including compliance with deadlines and proof that the inputs were used in production destined for export. This demands organization and alignment with the legislation in force.

Legal assistance is essential to guide companies through the stages of the process and ensure that the incentive is used correctly. This support helps maximize the benefits and avoid problems with the authorities.