The customs bonded warehouse regime applies when a company brings goods into the country without carrying out immediate customs clearance for domestic release, maintaining the suspension of federal taxes while the cargo remains stored in an authorized customs bonded facility.

It is a regime provided for under Brazilian customs legislation, subject to oversight by the Brazilian Federal Revenue Service and compliance with the applicable rules and deadlines established.

Application of the Regime in the Logistics Operation

Within the logistics operation, the regime allows the goods to remain in a customs bonded facility, with formal control of inventory and movements, enabling partial withdrawal for customs clearance for domestic release, re-export, or another destination permitted under the legislation.

Throughout the entire period, the cargo remains under customs control, in compliance with the applicable fiscal, documentary, and operational requirements.

Want to Understand How the Customs Bonded Warehouse Regime Works in Practice?

Speak with the Teporti team and learn about the available operations for storage and management of goods under the customs bonded warehouse regime.