Knowing the types of customs regimes is important so that your company can organize its logistics operations assertively and thus carry out its imports or exports successfully.

After all, when prospecting for new business abroad, you need to have at least some knowledge about the laws, rules and regulations of foreign trade operations, and let’s face it, there are many of them in Brazil.

And as you will see, there are many types of customs regimes.

In this sense, our country still has a lot of bureaucracy, so we will help you and explain the main regulations and also their importance for international trade operations.

Happy reading.

The importance of knowing about the Types of Customs Regimes

Customs regimes are important for companies involved in foreign trade, as they allow for some tax benefits for both imports and exports, but they also have rules that need to be followed to take advantage of the benefits.

From tax exemptions or suspensions to facilities for importing machinery in the industrial sector or for presentations at trade fairs, always respecting the rules.

That is why there are several types of customs regimes that will work in specific situations, each with clear advantages and disadvantages.

Learn how the customs regime works

The basic customs regime is the one that covers all nationalization of products originating from imports and denationalization in the case of exports, and functions as a logistics warehouse where the inspection and authorization of the main foreign trade processes take place.

However, as we mentioned, there are 3 types of customs regimes, but within them, there are even broader subdivisions, which cover all types of import and export processes.

How many customs regimes are there?

Speaking of the broader customs regimes, there are 3, but within these categories there are some subdivisions, mainly in the special customs regimes where we have 17 subdivisions that we will discuss in more detail later.

For now, let’s talk about the regimes in a general and broad way, and move on to the special ones that are full of specificities that are worth exploring.

Learn about the 3 Types of Customs Regimes

Starting with the broadest categories and what each of them includes:

Common Customs Regime

Also called the ordinary or normal customs regime, this is the standard for international logistics operations, and basically regulates the entry and exit of products and services in national territory.

This is the type of customs regime that every company will go through at some point when it decides to undertake in the international market, which is why it is also the best known.

Even in this regime, it is possible to obtain some types of exemption or zero rate in some specific cases, unlike the specific regimes that we will discuss below.

Special Customs Regimes

These are tax regimes applied specifically to meet some particular needs of companies, usually linked to tax exemptions or even greater agility in the time for customs clearance.

We have already anticipated that there are approximately 17 types of special customs regimes, so that it can be a comprehensive benefit to various types of entrepreneurial activity.

Customs Regimes Applied in Special Areas

Just as special customs regimes are designed to meet the specific needs of each type of activity, regimes applied in special areas cover some sectors that require specific conditions for imports or exports.

Some examples of this can be seen in the Manaus Free Trade Zone, the Free Trade Areas and the Export Processing Zone, which are areas spread throughout the country that are trade hubs with specific customs regimes for operations there.

Dry ports can also have special customs regimes, as we discussed in a recent article here on the blog.

Learn more about all types of Special Customs Regimes

We have set aside this space to address some of the main special customs regimes and how they can be used in your international trade logistics.

We will not address all 17 types because some are very specific, so we will focus on the most commonly used ones that cover most foreign trade activities.

Customs Transit Regime

Basically, this regime is an advantage from a logistical point of view, as it allows importers and exporters to transport their cargo from one location to another where customs clearance may be more advantageous.

It can be done by air or road, and allows the entrepreneur to clear their goods at a customs office closest to their company.

Temporary Admission Regime

Widely used for exhibition events, this customs regime allows your company to import goods for a certain period, exempt from various fees and taxes.

As the name suggests, this regime allows imported goods to remain in the country for a certain period and then be returned, with total or partial suspension of taxes.

There are also options for importing machinery to carry out repairs and return to the place of origin or to manufacture products that will be sold, but in this case taxes will be levied proportionally to the period in which the goods remained in the country.

Drawback Regime

In short, the drawback customs regime allows a businessman to import an input that will be used in the production of a product that will be exported later.

The logic is that since imports will serve to promote exports, this strengthens the national economy, therefore, taxes are suspended to stimulate this process.

Customs Warehouse Regime

This regime allows the use of a customs warehouse unit, whether public or private, to store goods with tax suspension.

This possibility helps in planning port logistics and also reduces the costs of import operations.

Certified Customs Warehouse Regime – DAC

This regime allows goods to be considered as exported for tax, credit and exchange purposes, even if they are still in a customs warehouse.

A delivery contract and the purchaser’s order are required to legitimize the operation.

Temporary Export Regime

This is basically the opposite of temporary admission, and is often used to make repairs or fixes to industrial machinery.

Customs Warehouse Regime for Exports

The same version of the import warehouse for exports, and has the same purpose of suspending taxes for the entrepreneur.

If you still have questions about customs regimes, Lachmann has the solution for you.

Lachmann Bonded Warehousing is a reference in storage management and integrated logistics of goods. Click to check out all the information!

Completion

Among so many types of customs regimes, the most important thing is to have good logistics planning so that your foreign trade operations are optimized and profitable.

At Lachmann, we offer complete assistance to internationalize your brand and apply the most relevant special customs regime for your situation. Learn about our solutions.