BONDED WAREHOUSE

It is the special regime that allows, in importing and exporting operations, the deposit of goods in a determined site, with suspension of tax payments and under tax control.

Upon importing, goods admitted in the regime may be nationalized by the importer, consignee or purchaser and, on their behalf, dispatched for consuming or exported (this regime subsists from the date of customs clearance of goods). One must pay attention to the usage conditions of this regime, which is specified in current legislation governing the subject.

The Warehouse is a fundamental logistics tool for the managing of stock, “cash flow” and market strategies, since it enables the suspension of taxes and redirection of goods to other countries.

Among the main advantages, we emphasize:

• Importing without exchange coverage;
• Suspension of taxes (up to 1 year) renewable for another year;
• Reduction in storage costs;
• Reduction in inventory costs (turnover);
• Partial goods removal;
• Reduction of import time;
• Cost reduction;
• Goods may be nationalized by consignee or purchaser;
• Transference to other customs regimes is allowed;
• Packaging, repackaging, marking or remarking operations may be performed;
• Re-exporting to a third country.