O regime aduaneiro drawback nas operações logísticas das empresas exportadoras do Sul de Santa Catarina

Content Provider	Semantic Scholar
Author	Olivo, Sabrina
Copyright Year	2015
Abstract	Drawback is a special customs regime that allows the exemption, suspension or refunds the payment of taxes on the import of raw material used in the production of goods for export. Thus, this study aims to analyze the use of the Drawback customs regime in logistics operations of exporting companies of Southern Santa Catarina. Methodologically, the study was characterized as a descriptive research as to the purposes and bibliographical and field research as to the means. The target population was defined by producing exporters of Southern Santa Catarina, characterized by 44 companies participating in the survey, and only 13 are users of the Customs Drawback scheme. The data collection instrument was a questionnaire via Google Docs, sent directly to professionals in the export and import departments. Data analysis was mainly qualitative. It was found that the users or companies who have used the scheme, are medium and large, consolidated in the international market and mostly belong to the chemical and ceramic sector. In using the system, companies highlight the reduction in logistics costs, support before sales in the foreign market and procurement of raw materials cheaper in relation to domestic. Highlight the lack of trained professionals and high-tax corporate control as obstacles in the use of the customs procedure Drawback. Key-words: Customs Regime, Drawback, Logistics.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://www.admpg.com.br/revista2014_2/Artigos/7%20%20-%20Artigo_7.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article