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Modalidades do Drawback

Modalidades do Drawback
Embora seja muito importante, o Drawback é desconhecido por muitos empresários no país. Ele é uma maneira que o governo possui para incentivar a produção e o comércio exterior no país.

Ao longo do tempo, a história vem nos mostrando que as nações mais poderosas, ricas e desenvolvidas do mundo são aquelas com forte comércio exterior. Atualmente isso ainda acontece bastante.

Visando esse resultado, muitos países acabam fornecendo “auxílio” para que as empresas nacionais possam crescer e vender sua mercadoria no exterior. E a principal ferramenta que temos para isso no Brasil é o Drawback.

Empresários, no geral, enfrentam dificuldades em conseguir manter sua empresa párea para outras companhias internacionais, e com o auxílio desse incentivo isso é possível. Portando, vamos aprender aqui o que é Drawback e quais as suas modalidades.

O que é Drawback e quais os benefícios?

Resumidamente, o Drawback é uma espécie de benefício especial aduaneiro. Ele atua fazendo com que alguns impostos sejam suspensos. Para isso, sua empresa precisa adquirir através de importação, materiais que posteriormente serão empregues na produção de mercadoria que será exportada.

O Drawback foi feito pelo Governo Federal em 1996, visando auxiliar as empresas cuja área de atuação seja o comércio exterior. Sendo assim, na prática, o programa faz com que as empresas nacionais tenham condições de serem desenvolvidas como as empresas estrangeiras.

Mesmo sendo pouco conhecido, o Drawback é muito importante para o comércio de exportação do Brasil. O grande propósito dele é fazer com que as exportações sejam impulsionadas, e ao fazer isso uma série de benefícios são adquiridos pela nação.

Por exemplo, novos empregos acabam sendo gerados, os custos para que se produza a mercadoria serão menores, a empresa se torna bem mais competitiva, tanto no país quanto fora dele. A participação em novos mercados ocorre, e é claro, um maior lucro.

Com o Drawback, as empresas nacionais conseguem ter o custo de produção bem menor, conseguindo dessa forma, oferecer preços melhores, e por consequência, aumentar o lucro.

Modalidades do Drawback

O Drawback possui três modalidades de funcionamento, a restituição, a suspensão e a isenção. Cada uma funciona de um modo, mas todas trazem benefícios para as empresas.

Restituição:

Nessa modalidade você pode solicitar a restituição do valor que você pagou de tributo nos insumos comprados do exterior. Essa matéria-prima em questão deve ser utilizada para fabricar mercadorias que serão exportadas futuramente.

Esse tipo de modalidade é muito pouco usada, geralmente ela é solicitada quando a empresa não precisa mais ou não tem mais interesse em ter matérias para repor o estoque.

Suspensão:

Como o nome diz, a modalidade de suspensão suspende o tributo sobre produtos base para outros. Ela funciona de uma maneira simples, você faz a importação e automaticamente o imposto já é suspenso.

Lembrando que para isso você deve comprar insumos que irão ser usados para a fabricação de mercadorias que serão exportadas posteriormente, aliás, é necessário se pactuar com a exportação do item final.

Isenção:

Se você importar um produto, depois usá-lo na composição de outra mercadoria que foi exportada, você tem direito à isenção de impostos.

Por exemplo, você comprou o produto pagando os impostos, quando você precisar repor essa matéria-prima, dessa vez você terá direito a ser isento dos tributos.

Existem também outras modalidades mais específicas, algumas delas são o Drawback para embarcação (suspensão e isenção), o Drawback para repor matéria-prima (isenção) e o Drawback intermediário (isenção e suspensão).

O Drawback intermediário é feito para empresas intermediárias que fazem importação de produtos base usados para a fabricação de produtos secundários. Esses produtos são vendidos para empresas nacionais que o usarão como matéria para confeccionar um produto final que por fim será exportado.

Drawback Integrado

Até 2010 o Drawback providenciava o auxílio para empresas que usassem a importação para comprar insumos para a fabricação de produtos a serem vendidos no exterior. A partir desse ano, isso mudou.

O Drawback passou a ajudar as empresas caso comprem a matéria-prima no próprio país, sendo assim, não é necessário importar produtos para ter direito ao benefício. Desde então, não importa de onde você compre a base para fazer sua mercadoria, se depois de pronta ela for exportada, você tem direito ao Drawback.

Conheça melhor o Drawback Integrado:

Drawback Integrado Isenção:
Assim como falamos, com o Drawback Integrado você consegue os benefícios fiscais ao comprar materiais tanto no mercado nacional, quanto no mercado exterior. E no Drawback Integrado Isenção, a empresa consegue isso na compra de produtos para repor o estoque esgotado.
Ele pode ser usado se você precisar comprar elementos equivalentes e similares aos que foram usados para a extração, conserto, fabricação, cultivo ou qualquer atividade junto a um produto que foi exportado.
Essa modalidade é parecida com a Isenção, mas para compras no Brasil. Sendo assim, você tem o prazo de até dois anos para solicitar a isenção de tributos na próxima compra após pagar os tributos na primeira vez.
As isenções serão do II (Imposto de Importação e no IPI (Imposto sobre Produtos Industrializados), Cofins e PIS. Depois de solicitar o Drawback, você tem o período de um ano para comprar sem impostos.
Drawback Integrado de Suspensão:
A solicitação da suspensão de impostos deve ser feita na SECEX (Secretaria de Comércio Exterior) pela empresa. Isso precisa ser feito antes da compra do produto. A secretaria analisa a sua solicitação e a partir disso, você deve se comprometer a usar tais produtos para criar mercadorias que serão vendidas no exterior.
Para ter direito ao Drawback Integrado Suspensão, a empresa deve usar os insumos comprados nacionalmente e precisam ter passado por uma montagem, renovação, auxílio, transformação ou acondicionamento.
Eles também podem ser usados como ferramentas para modificar, criar ou reparar mercadorias que serão vendidas para o exterior.
A empresa precisa informar a SECEX assim que a mercadoria for exportada, além do mais, a recomendação e que tanto os comprovantes de venda como os de compra de matéria-prima sejam guardados por até 5 anos.
Se a mercadoria não for exportada, a empresa é obrigada a pagar os tributos correspondentes, ou devolver a matéria para o exterior.

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