The special customs regime Certified Bonded Warehouse – DAC is an additional operation that the Bonded Area can provide to its clients. The Regimen allows the goods to be considered as exported for tax, credit, and exchange purposes, and to be treated as foreign goods, subject to the import legislation.

The time the goods stay under the regime is one year.

In order to operate under the regime, the bonded area for public use or at a mixed private use port facility must be authorized in advance by the Regional Federal Revenue Service Superintendent with jurisdiction over the site, and it must have an automated system to control the entry and exit of goods under the Regimen and issue the documents pertaining to the regime.

Bonded Area Qualification

The authorization to operate under the regime will be awarded upon the request from the area's administrator, submitted to the Federal Revenue Service with jurisdiction over the site, containing, at least:

• The specification of the types of goods to be stored under the regime: general, refrigerated, or bulk;

• Site floor plan and elevation showing the area in the premises to be used to store the goods under the regime.

• The boundaries, inside the premises, of the area to be used exclusively for movements and storage of foreign or de-nationalized goods;

• The use of software for automated control of the entry, movements, storage, and exit of goods under the regime.

The Bonded Area System – DAC :

- Controls the entry and exit of goods under the regime.
- Issues the Conhecimento de Depósito Alfandegado – CDA document.
- Issues the Nota de Expedição – NE (Shipping).
- Issues the reports required by the Federal Revenue Service according to their Declaratory Act.

Advantages of the LDC DAC 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.

+ Information on LDC systems :