{"id":2609,"date":"2021-01-14T19:08:08","date_gmt":"2021-01-14T22:08:08","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2609"},"modified":"2021-01-22T15:40:42","modified_gmt":"2021-01-22T18:40:42","slug":"voce-sabe-o-que-e-drawback-conheca-as-modalidades-e-aplicacoes","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/14\/voce-sabe-o-que-e-drawback-conheca-as-modalidades-e-aplicacoes\/","title":{"rendered":"Voc\u00ea sabe o que \u00e9 DRAWBACK? Conhe\u00e7a as modalidades e aplica\u00e7\u00f5es."},"content":{"rendered":"\t\t
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O Drawback \u00e9 um regime aduaneiro especial institu\u00eddo no pa\u00eds desde 1966 e consiste na suspens\u00e3o ou isen\u00e7\u00e3o de impostos incidentes sobre insumos que ser\u00e3o utilizados em produtos a serem exportados, podendo chegar \u00e0 uma economia tribut\u00e1ria de quase 70%<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Dentre as modalidades de Drawback, destacam-se o Drawback Suspens\u00e3o, Isen\u00e7\u00e3o e Restitui\u00e7\u00e3o.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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O Drawback Suspens\u00e3o<\/strong> <\/span>permite a suspens\u00e3o dos impostos de insumos adquiridos no mercado interno ou externo (II, IPI, PIS, COFINS, ICMS e AFRMM), que ser\u00e3o utilizados na fabrica\u00e7\u00e3o de produtos destinados \u00e0 exporta\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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O Drawback Isen\u00e7\u00e3o<\/span><\/strong>, por sua vez, consiste na isen\u00e7\u00e3o dos impostos para reposi\u00e7\u00e3o do estoque. Aplica-se, portanto, \u00e0s empresas que j\u00e1 efetuaram exporta\u00e7\u00e3o de produtos e pretendem adquirir os mesmos insumos (na mesma quantidade).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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J\u00e1 o Drawback Restitui\u00e7\u00e3o<\/strong><\/span>, pouco utilizado no pa\u00eds, compreende a restitui\u00e7\u00e3o dos impostos recolhidos na importa\u00e7\u00e3o dos insumos e j\u00e1 utilizados na fabrica\u00e7\u00e3o de produtos que foram exportados. Segundo o Minist\u00e9rio da Economia, essa modalidade praticamente deixou de ser utilizada, uma vez que as demais modalidades compreendem os mesmos benef\u00edcios e sua operacionaliza\u00e7\u00e3o \u00e9 menos burocr\u00e1tica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Quer saber mais?<\/span> Acompanhe o nosso Blog e nossas redes sociais que compartilharemos semanalmente o nosso conhecimento sobre esse e outros assuntos da \u00e1rea tribut\u00e1ria e aduaneira.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

O Drawback \u00e9 um regime aduaneiro especial institu\u00eddo no pa\u00eds desde 1966 e consiste na suspens\u00e3o ou isen\u00e7\u00e3o de impostos incidentes sobre insumos que ser\u00e3o utilizados em produtos a serem exportados, podendo chegar \u00e0 uma economia tribut\u00e1ria de quase 70%. Dentre as modalidades de Drawback, destacam-se o Drawback Suspens\u00e3o, Isen\u00e7\u00e3o e Restitui\u00e7\u00e3o. O Drawback Suspens\u00e3o permite a suspens\u00e3o dos impostos de insumos adquiridos no mercado interno ou externo (II, IPI, PIS, COFINS, ICMS e AFRMM), que ser\u00e3o utilizados na fabrica\u00e7\u00e3o de produtos destinados \u00e0 exporta\u00e7\u00e3o. O Drawback Isen\u00e7\u00e3o, por sua vez, consiste na isen\u00e7\u00e3o dos impostos para reposi\u00e7\u00e3o do estoque. Aplica-se, portanto, \u00e0s empresas que j\u00e1 efetuaram exporta\u00e7\u00e3o de produtos e pretendem adquirir os mesmos insumos (na mesma…<\/p>\n","protected":false},"author":2,"featured_media":2613,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,2,55,52,51],"tags":[],"class_list":["post-2609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aduaneiro","category-drawback","category-economia","category-exportacao","category-importacao"],"yoast_head":"\nVoc\u00ea sabe o que \u00e9 DRAWBACK? 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