The customs bonded warehouse (entreposto aduaneiro) is a special regime that allows goods to be stored in national territory or in customs zones without the immediate payment of taxes. It offers greater flexibility for companies that need to optimize their import and export logistics.
This regime is especially advantageous for operations requiring prolonged storage or that depend on specific conditions before distribution or re-export. It also allows companies to adjust their inventories according to market demand.
Use of the bonded warehouse requires rigorous control of the stored goods, as well as compliance with tax and customs rules. This includes submitting periodic reports to the competent authorities.
Legal advice facilitates obtaining and maintaining the regime, ensuring that all obligations are met. This follow-up provides operational security and helps reduce tax costs.