Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte

Abstract

The research aims to analyze the adoption and the level of knowledge about the drawback customs regime among melon exporters in the State of Rio Grande do Norte — RN. According to data from ComexStat (2022), the Northeast region accounted for 95,000 tons of melon exported, with emphasis on the State of RN with approximately 63,000 tons, just in the first half of 2022. It is noteworthy that the drawback is a public policy of customs tax incentive. The main foundations in this study are the Drawback Customs Regime Law n.° 37/1996, the Customs Regulation (Decree n.° 6.759/2009 and Decree 8.010/2013), as well as the National Tax System Law No. 5.172/1996 and the National Tax Code (Law No. 104/2001). The methodology is descriptive and, as for the technical procedures, the research is documentary, with a case study, a qualitative approach to the problem, and also having as object of analysis websites of federal and state public agencies, and private entities. The results of this research showed the adoption of the drawback as a cost reducer. It was found that in the analyzed companies, when adopting this drawback customs regime there is a reduction of 89.50% of the expenses and taxes associated with the import of inputs. When this regime is used, the reduction in the total cost of imports reaches 34.35%. The level of knowledge of the surveyed exporters about the regime was identified, demonstrating the relevance of tax planning based on the types and modalities of drawback.