Drawback is a special customs regime established by Decree Law No. 37, dated 11/21/66, granted to industrial and commercial companies, which consists of the suspension, exemption or restitution of taxes result of the importation of merchandise used in the industrialization of exported or to be exported product. From the laws n.11.945 / 09 and 12.350 / 10, Integrated Drawback was created, which includes both imported and purchased in the national market supplies.


There are three formats of Drawback:

Suspension: it is a payment suspension of tributes incidents in the importation and/ or acquisition in the internal market or merchandise to be imported after the beneficiation or destined to the fabrication, complementation or conditioning of other to be exported.

Exemption: consists in the exemption of tributes incidents in the import and/ or acquired in the internal market or merchandise to the replacement of stock, in amount and quality equivalent and used in the beneficiation, manufacture, complementation or conditioning of the exported product.

Restitution: is the restitution of taxes paid in the import of merchandise of exported products. The restitution occurs when a company doesn’t have to or is not interested in other merchandise to inventory replacement. This form practically is not used anymore.


One of the main objectives is to cheapen the costs of products in the initial phase of manufacturing due to the non-incidence of taxes and, at the same time, maintain the Standards of quality demanded by the foreigner buyers.

It is important to highlight that the reduction of the cost of the product generates an increase in the competitiveness in the international market, thus increasing the exports of companies and consequently the profitability.

Another advantage for companies for the non-expenditure of capital in the operations of importation and/ or acquisition in the internal market are the financial gain and the possibility of utilizing this amount available in other operations and new investment.


To obtain the benefit it is necessary that the company is registered in SISCOMEX and qualified to the realization of operations in foreign trade. The monitoring of all the stages in the process is done through the Concession Act, created in the SISCOMEX through the Web Drawback System, and that allows the control and management of the balance since the creation until the closure/ due date.

Among the executed activities before the acquisition of the Concession Act are the evaluation of the opportunities that the company has of the usage of the Drawback and the possibility of the use of the Drawback within the value chain of the company.


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