Operating as a private bonded terminal, Poly Terminais Portuários S/A offers a port structure ready to receive and store imported products, offering agility in the cargos release. The company also offers related services, transport services and special regime services that benefit our Clients, giving them cost reduction.
Poly Terminais offers, in the exportation area, the consolidation and non-consolidation of products with a very experienced team of professionals, committed and which praise to meet all the deadlines and offers agility in the customs processes, as well as their transport to the boarding on the side of the ship. Poly Terminais praise for the security of our Clients' products, in that way, we invest in technology and security monitoring 24 hours.
Drawback special customs procedures consist of the suspension or elimination of taxes applied on imported elements for the utilization in exported product. The mechanism works as an incentive to exportation, because it reduces the costs of production of exportable products, making them more competitive in the international market.
There are three drawback modalities: exemption, suspension and refund of taxes. The first modality consists of the exemption of taxes existent in the importation of products, in equivalent quantity and quality, referring to the replacement of the one previously imported, with the payment of taxes, which is used in the industrialization of a product that will be exported. The second consists in the taxes exemption related in the importation of a product to be used in the industrialization process of a product that will be exported. The third modality refers to the refund of the taxes paid on the importation of imported inputs used in exported products.
Refund drawback, basically, isn't used anymore. The instrument of incentive to exportation in exam involves, mainly, the modalities of exemption and suspension.
The special procedure for customs warehousing in importation is the one which allows the storage of foreign products in bonded area, with the suspension of payment of federal taxes, of the contribution to PIS/PASEP - Importation and of COFINS - Importation, all existent in importation. (Art.404 Customs Regulation - RA)
Here are the benefitted by the customs warehousing in importation:
I - the event promoter (fairs, congress, show or similar event, taking place in the area of private use only, previously bonded for this goal);
II - the contracted by the company based abroad;
III - the receiver of the product customs warehoused, in all other cases.