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Taxation in foreign trade has a direct impact on the competitiveness of Brazilian companies. The high tax burden, excessive bureaucracy in customs procedures and legal uncertainty, make Brazilian products and services more expensive in foreign markets.

Under this perspective, Special Customs Regimes ensure competitiveness gains through differentiated tax treatments. Few companies, however, have the necessary knowledge to benefit, which can be decisive for their business’s viability.


We have a highly specialized team in advising and consulting for the use of special customs and tax regimes. Our service ranges from the analysis of the feasibility of use, to the qualification, operation and implementation of the inherent controls.


  • Temporary import;

  • Temporary import for economic use;

  • Drawback;

  • Customs Bonded Warehouse;

  • Industrial bonded warehouse under computerized customs control (RECOF);

  • Platform and modules construction bonded warehouse (REPLAT IN513);

  • Temporary export;

  • Temporary export for improvement;


  • REPETRO SPED Industrialization;

  • Certified Bonded Warehouse (DAC);

  • Exports of goods that remain in the country (Export Ficta);

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