Drawback
Drawback is an incentive modality for export, represented by a special customs regime. This allows an exemption or suspension of collection of various taxes and duties on imported inputs used in the industrialization and packaging of products exported or to be exported.
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The most commonly drawback modes used are:
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The first category consists of exemption from taxes on the importation of merchandise, in equivalent quantity and quality, destined to the replacement of another previously imported, with payment of taxes, and used in the industrialization of an exported product.
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The second one refers to the suspension of taxes on the importation of merchandise to be used in the industrialization of the product to be exported.
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The third deals with the refund of taxes paid on imports of inputs used in exported products.
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