The Special Warehouse Customs Regime (DE) allows a company to store, with suspended tax payments, parts, components, and materials for replacement or maintenance of foreign-made vehicles, machines, equipment, devices, and instruments, nationalized or not, used in:

I – Transportation;
II – Agricultural support;
III – Construction and maintenance of highways, railways, ports, airports, dams, and similar services;
IV – Survey, prospecting, and exploitation of mineral resources;
V – Sound and image generation and broadcast;
VI – Medical diagnostics, surgery, and research conducted by hospitals, clinics, and laboratories;
VII – Power generation, transmission, and distribution; and
VIII – Scientific research and analysis conducted by laboratories. The system is a qualification requirement.

Goods Allowed Under the Regime can be applied in:

• Aircraft, engines and reactors for aircraft, flight simulators, tools used exclusively in aircraft, aircraft loaders, and aircraft tow tractors and pushers;

• Vessels;

• Locomotives, cars, and railway equipment;

• Cargo units;

• Agricultural tractors, machines, equipment, and tools.

Only goods imported without exchange coverage will be allowed under the regime.

Qualification

In order to qualify for this regime, the interested party must conduct one of the activities listed above.

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 interested party's place of operation, together with the required documents.

Advantages of the Special Warehouse:

- Suspension of federal taxes.
- Does not require a minimum paid-up capital to request the DE.
- When the goods are entered into the system, they can be re-exported to the consigner without the need to send them for consumption.
- The goods can remain in the system for up to five years.
- The regularization of the used goods can be made up to the tenth working day of the month following its removal from the stock.
- The goods entered into the system can be stored at the site.
        
DE System

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

The LDC System controls:

- The entry, stay, and exit of goods at sites qualified to operate the Special Warehouse regime;
- Inventory by NCM code and Part Number, based on customs and tax documents;
- Import tax suspension;
- Removal from the site before export or nationalization up to the tenth day of the following month;
- 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 DE system:

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

+ Information on LDC systems: