PRODUCTS
Control System of DE (Special Warehouse) Regime
DE Sys is the Softway Control System of DE (Special Warehouse) Special Regime. This system controls the imported parts, components, and replacement or maintenance material, with tax suspension that can be nationalized, or exported.
The system meets all the requirements described in the Normative Instruction that regulates the special regime, as well as the technical and formal requisites in the current Declaratory Act COANA/COTEC, specially as related to the accountancy for the goods admitted to the regime.
DE Sys is entirely automatic in reading and extracting data both from corporate and SISCOMEX systems.
About DE Regime:
In DE, the components are admitted in the country with tributary suspension. If the components used to manufacture or repair machines, equipment, devices, and instruments are directed to exportation, the company is exempted from the taxes that have been suspended. However, if the components used to maintain or repair machines, equipment, devices, and instruments are directed to local market sales, the suspend taxes related to imported products shall be paid in the 10th day of the month after the component is invoiced.
DE Regime can be used in companies for the following markets:
• Transportation;
• Support to agricultural production;
• Building and maintenance of roads, railways, ports, airports, and correlated services;
• Research, prospect, and exploitation of mineral resources;
• Sound and image generation and transmission;
• Medical diagnostics, surgery, therapy, and researches done by hospital, clinics and laboratories;
• Energy generation, transmission, and delivery;
• Scientific analysis performed by laboratories;
• Subsidiary companies or companies that represent a foreigner manufacturer that imports material under consignation.
For a company to be the beneficiary of the regime, it must perform one of the activites described above, and meet the requirements related to fiscal aptitude, among others.
MAIN FEATURES:
• The import operation can be executed without Exchange Coverage;
• Easier qualification; the beneficiary does not need to follow minimum/maximum requirements for Exportation, or integrated capital;
• The regime can offer benefits form other regimes, without any paper work, such as: Customs Warehouse, Customs Transit, Temporary Admission, Temporary Export, and Blue Line;
• Allows for transfer to other Special Regimes or application in special areas (ex: Manaus Trade Zone) if needed;
• There is no NCM restriction for goods admission;
• 100% of the material is admitted in the regime, with Federal Tax and Duty suspension (Import Tax, IPI, PIS/PASEP, and COFINS-IMPORTAÇÃO);
• Allows for exporting 100% of the admitted material, without nationalization (suspended tax payment);
• Admission parameterization, preferably in the green channel;
• Concession by local SRF Inspection and Superintendence;
• Allows for rectifying the admission Import Declaration after the physical check performed by the Importer in his/her facilities within fifteen days after the clearance date (or seven days, by plane);
• Permanence (admission) due date in ininterrupt regime: five years;
• Nationalization of the goods used by logical FICO process, without physical control;
• For exportation, requires the issuing of an Import Declaration for exchange purposes;
• Does not require Bank Guaranty or Bail Deposit to the credit of SRF;
• Does not require Specific Warehouse (Customs Facilities) for qualification.
MAIN BENEFITS:
• Import operation with tax and duty suspension (II, IPI, PIS/COFINS);
• Allows for exporting 100% of the admitted materials, including the ones used in foreign machines and equipment that are in the country under temporary admission regime;
• For exportation, re-exportation, or destruction, the suspension changes to exemption;
• Cash flow gains for sales in the local market (II, IPI, and e PIS/COFINS payment up to the 10th day of the next month);
• Inventory: Reduce seven days (capital, space, insurance, excess, aging, etc...);
• The goods can be nationalized by the acquirer if he/she is the beneficiary of the exemption or reduction of taxes that are linked to the importer quality or to the goods destination;
• Special customs regime without paper work;
• Reduces the clearance time during admission;
• Green Channel preferred;
• The admission does not depend on the Import Previous License.
For more information, access www.depositoespecial.com.br
