Drawback And Its Contributions To Exports: Analysis Of The Special Regime In Brazilian Companies In The Piracicaba/Sp Region

Abstract

Background: The drawback is a special customs regime designed to allow companies to exempt or defer taxes and fees on imported raw materials, inputs, packaging materials, and intermediate products that are used in the production of goods intended for export. This mechanism helps lower the cost of finished products, thereby enhancing their competitiveness in the global market. As an export incentive, the drawback plays a significant role in alleviating the tax burden on manufacturers. This study sought to explore the concept of drawback, its different modalities, and the key benefits it offers. Materials and Methods: The research methodology included a literature review and a case study involving two companies located in the Piracicaba/SP region that utilize this customs regime. Data was gathered through a questionnaire with open-ended questions directed at the Foreign Trade managers of these companies. Results: The findings reveal that the companies studied leverage the drawback regime to significantly reduce the prices of their export products, taking advantage of the tax benefits to lower costs and enhance product competitiveness Conclusion: Both theory and practice show that this special customs regime serves as a stimulus to imports and exports, thus enabling the growth of companies in the international market. It can be said that it is an important mechanism for promoting the internationalization process of companies.