The Customs Warehouse Regime for import and export allows goods to be stored in a bonded location with suspension of the corresponding taxes. The goods under the regimen can undergo the following operations: industrialization, maintenance or repair, exhibition, demonstration, and operational testing. In these cases, the duration of the application of the Regime is the same as the contract, pursuant to paragraph 3, Article 307 of the new Customs Regulation, Decree 6759/2009.

Qualification

In order for the company to be certified for the industrialization or maintenance operations regimen, the site's administrator must submit to the Federal Revenue Service Office with jurisdiction over the area a request indicating the intended activity, that is, storage, exhibition, demonstration, and operational testing, industrialization or maintenance and repair.
The qualification will be provided through an Executive Declaratory Act (ADE) specifying the authorized activities and the goods to be industrialized, maintained, or repaired.

Goods Allowed

The inclusion in the Regime will be authorized for storage at an airport, organized port, and port facilities and dry docks previously authorized by the Federal Revenue Service.

Goods Allowed in a Customs Warehouse Regime:

• For airports, spare parts in general for aircraft and aviation machinery maintenance and repair, onboard supplies, and any other goods imported and consigned to a legal person established in the country.
• For organized ports, spare parts in general for vessel and nautical equipment repair, maintenance, or replacement, onboard supplies, and goods to be used in underwater cables maintenance, replacement, and repair.
• For dry port, materials in general for maintenance or replacement of aircraft and vessels, as well as their respective instruments.

The Customs Warehousing Regime is not allowed for goods whose import or export is forbidden, and used goods.

Advantages of the Regime

- Suspension of federal taxes.
- Entry of imported and domestic goods,
- Exempt from LI (Import License) except for a few cases.
- Full suspension of the Import Tax Regime.
- Liability agreements not required.

The Customs Warehousing System

For qualification for the regimen, the Federal Revenue Service requires that the company has automated entry, movement, inventory, production and/or services, and exit of the goods under the regimen, as well as control on the suspension of taxes on foreign trade.

The Customs Warehousing System controls:

- The entry, stay, and exit of goods under the Regime;
- Movements of goods for industrialization;
- Production control: records of supplies, description of the industrialization process, production orders, losses, and waste;
- Movements of goods for the execution of services;
- Services: records of the supplies used, types of services offered, description of the service execution process and its records and internal controls, losses, and waste;
- Inventory of supplies by NCM code and Part Number, based on customs and tax documents;
- Inventory of products by NCM code and Part Number, based on production orders or execution of services;
- Import tax suspension;
- Time the goods stay under the regimen; and
- Issues the reports required by the Federal Revenue Service according to their Declaratory Act.

+ Information on LDC systems :

Advantages of the LDC Warehouse 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.