Foreign Trade is an essentially dynamic area, and has been accelerationg even more along the last few decades in view of the commercial exchange growth among the States, and the appearence of new technology, which provides faster development to communication and transportation means. Within such a context, the companies keep searching for developing the operational methods that might render feasible to move and warehouse their products, with logistically integrated systems so as to increase their manufacturing process and, consequently promote a strong cost reduction. Foreign Trade demands a constant creating capacity and the disposition for changes, so that, through the adoption of new and modern procedures , the structures currently used might be simplified, granting a higher degree of efficiency.
With modern installations is considered by its users and the governmental entities (Ministry of Finance, Ministry of Agriculture, Eletrobrás etc.) as the most proper company to receive cargoes in general, under any of its regimes.
The General Warehouses facilities intended to keep and maintain national or nationalized goods from third parties.
For goods admitted in General Warehousing facilities, there is a possibility of issuing special bonds, such as the “Warehousing Bill of Lading”, and the “Warrant”, which represent them and exporters, with the said exemption of tax payment (IPI and ICM) will be able to keep goods in the companys they choose: as a simple storage, due to the lack of space in their own facilities; as a warehouse regulating their stocks for sales or future deliveries; due to any reasons of commercial nature, specially as a support for credit operations, or even for fiscal guarantee.
a) it is very important to say to an industrialist that producing is far more profitable than Warehousing, and by passing to an General Warehousethe task of keeping and controlling his stocks, his space is released for the manufacturing activities;
b) with the issuance of “Warrants”, the warehouse goods can be partially “sold”, in anticipation;
c) the General Warehouses facilities may serve as Exporting support, working as a basis for shipping in Ports and Airports, as well as for the International Highway Transportation.
DAP - Public Custom-Controlled Warehouse
This Customs regime, intended either for Imports or Exports is, with no doubt, the best instrument ever created by the Federal Income Bureau for the effective descentralization of Customs Clearances.
In every aspect “DAP” is the transfer of operations and processes from the Primary Zone to the Secondary Zone facilities, making the harbor piers, the airport and the Border points to be located much closer to the Importer’s or Exporter’s Warehouses.
DAC – Certified Customs – Type Warehouse
The regime or Certified Customs – type warehouses is the one “allowing” warehouse operations to be done within a Customs – type area, authorized by the Customs System coordination, for previously exported goods that remain in the country at the importer’s disposal, upon certain conditions.
Said regime is there for the convenience of exporting, apart from the need of physical transfer of goods abroad, and providing a flexible operational modality, for the concerned parties.
This regime admits goods sold abroad, upon DUB (delivered customs bond) agreement, obligating seller to make the goods available to buyer at an authorized Customs-governed place, under his indication.
Installed under Regullation MF 60/87 and the Normative Instruction IRF 157/87, this regime has the exclusive purpose of facilitating the procedures of placing the goods in the foreign market, allowing the consolidation of cargoes, the destination of goods to third parties on the foreign importer’s account and order, and renderring possible to evidence the exportation, for every legal purposes, upon the warehousing of goods.
Customs Warehouse – “Imports”
Is the one allowing the warehousing of goods in a given place, with total exemption of taxes and under fiscal control.
Customs Warehouse – “Exports”
The goods intended for exportation may be admitted to Customs Warehouse under two different regimes, in view of applicability of each of them, comprising the modalities of Common and Special Regime (article 349 of Customs’ Regulations and the Normative Instruction 134/88).
This is the regime allowing the transportation of goods under Custom’s Control, from one point within the Brazilian Custom territory, to another point, with total suspension of Tax Payment (Decree-Law 37/66 and Decree 91.030/85).
The regime is there, at the place of origin, at the Primary Zone through the destination at the Secondary Zone, and until the Customs Clearance, the goods remain under fiscalization of the entity with jurisdiction on the Warehousing facilities.
A great advantage exists in the Customs Handling processing, either for the importer or the exporter, making use thereof whatever the Foreign Trade Modality might be. The goods move from one place to another with exemption of taxes, allowing a faster handling, and even with more Security and a simplification, quite more acceptable than the normal Customs Clearance procedures provide, mainly because, when considering facing the system, the businessmen take and activbe part on it.
By making use of the Customs traffic operation modalities forecast, in the regulations:
a) as a Clearance Point, for goods coming from overseas and transported within the national territory under this regime and coming from primary zones;
b) for the transportation of goods intended for Import or Reexports;
c) for the transportation of foreign goods, from a Custom-controlled place to another, between Secondary Zones.