Knowing the legislation and tax incentives that international trade offers is essential. For companies in the sector to gain benefits and stand out from the competition .
Benefits of temporary export What is
>>>>>>>>>>If your company exports products that will later mobile database return to brazil there is a good chance that you will be able to classify them under the special temporary export customs regime . This will help you reduce your costs and make your business viable.
Temporary export for passive improvement is also advantageous.
Conditions for temporary export and how to apply
>>>>>>>>>>>>>>>>>>Normative Instruction RFB No. 1,600/2015 and articles 431 to 448 of Decree No. 6,759/2009 – the Customs Regulations – regulate and provide support for temporary exports.
VII – goods intended for the write valuable content provision of technical assistance to exported products, by virtue of a guarantee;
IX – goods that will be subject to approval, testing, expertise, functional or resistance tests, or that will be used in the development of products or prototypes;
X – goods intended for the execution of an operational lease, rental, loan or service provision contract abroad.
There are other conditions that must be met for the temporary export regime to be applied. They are:
Export on a temporary basis;
>>>>>>>>>>>>>>>>>>Identify the goods with a complete aero leads description in a specific field of the Single Export Declaration (DU-E) and include all the characteristics necessary for their tax classification of goods (NCM): type, trademark, model, commercial or scientific name and other essential attributes for their identification at the time of termination of the regime
2. Temporary export for passive improvement
According to article 109 the temporary export regime for passive improvement is what allows . The exit from the country for a specific period of time of national or nationalized goods . To undergo transformation preparation improvement or assembly . Operations abroad and subsequent import . In the form of the resulting product with payment of taxes on the added value.