New drawback rules enacted

On October 3, the Office for Foreign Trade and International Affairs (SECEX) published Ordinance No. 216/2022 , aligning the rules governing the drawback customs regime to the changes introduced in September by Joint Ordinance SECINT/RFB No. 76/2022 .

The new developments saw the extension of the drawback rules to export transactions carried out on behalf of third parties and to taxpayers under the simplified taxation system (Simples Nacional). Both situations were prevented from benefitting from this special customs regime in the past. Furthermore, the operating requirements that must be complied with by companies interested in operating under the suspension and exemption Drawback regimes have been updated.

Another innovation is the extension of the drawback to transactions with transport packaging, provided that they are part of (or equivalent to) the industrialization process for the transformation of the product that is to be exported. It should be noted, however, that transactions with containers, pallets, jute bags and other wrappings or containers that are bound to return to Brazilian customs have been excluded from this regime.