The Special Warehouse Customs Regime (DAF) allows regular international air carriers to stock goods without having to pay tax and imported materials without exchange coverage to be used in maintenance and repair of aircraft belonging to a company authorized to operate international commercial freight and used for this purpose, for up to five years.

Qualification

In order to qualify for this regime, the company must operate as a regular air carrier.

The company must have an automated system to control the entry, stay, and exit of goods, recording and calculation of tax credit owed, integrated to the company's corporate system in the country.
The regime award will be requested through an application submitted to the Federal Revenue Service unit with jurisdiction over the International Airport with customs where the interested party operates, together with all documents required by normative instruction 409 of 19 March 2004.

Goods Allowed

Materials to be used in maintenance and repair of vessels or aircraft belonging to the company authorized to operate as an international carrier, onboard supplies, among others.

Advantages of a Warehouse (DAF)

- Suspension of federal taxes.
- Allows destruction of materials considered obsolete (unusable) for their intended use.
- Lend materials to other beneficiaries of the spare parts regime.
- Prepare the documentation to return goods under the DAF in a simplified form, up to the tenth working day of the month after the goods are removed from the stock to be used in aircraft maintenance or repair.
- The site where the regime will operate is private property of the airline under the regime and exempt from customs.

DAF System

In order to qualify for the regime, the Federal Revenue Service requires that the company has automated systems to control on the entry, movement, storage, and exit of goods under the regime, as well as to calculate tax credits owed, extinct, or suspended, with free and continuous access by the Federal Revenue Service.

The DAF System controls:

- The entry, stay, and exit of goods at sites qualified to operate the Bonded Warehouse regime;
- Inventory by NCM code and Part Number, based on customs and tax documents;
- Transfer between qualified sites;
- Import tax suspension;
- Production, for food industrialization, according to the Federal Revenue Service's Acts;
- Maintenance and repair services, according to the Federal Revenue Service's Acts;
- Time the goods stay under the regime; and
- Issues the reports required by the Federal Revenue Service according to their Declaratory Act.

Advantages of the LDC DAF system:

- Integration with Siscomex
- Integration with the company's ERP
- Available online 24/7
- Does not require a dedicated machine
- Web system
- The information resides in a datacenter infrastructure, with redundancy.

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