Special Customs Regimes


Special Customs Regimes

M2Trade offers attendance specialized in import and export in cases of special customs regimes giving extra attention to the particularities which these regimes bring.



M2Trade works with Dry Ports in various states of Brazil to store commodities , this regime allows having flexibility in logistics and clearance of goods. Importer can clear and deliver goods as soon as the good is sold to a client.


Special customs regime REPETRO was established by Decree 3161 on 26/09/1999 and currently is governed by Decree 6.759/2009 (Customs Regularities), which provides different treatment to import and expert of specific equipment used in research activities and exploration of oil and natural gas fields.

REPETRO is a special customs regime which allows import of specific equipment which is used directly in research activities and exploitation of oil and natural gas fields without incidence of federal taxes – II, IPI, PIS and COFINS, besides the additional renovation of marine merchant tax  – AFRMM.

These taxes remain with their enforceability suspended for the period of use of the regime and the extension is expected in case of re-export of equipment admitted in the regime.

REPETRO is applied to all commodities listed in Normative Instruction RFB 844, and might be applied to machinery, spare equipment, tools, appliances, and other parts and pieces  designed to guaranty the operations of the unique item if its usage is directly connected to  research activities  and exploitation of oil and natural gas fields.


  • Requirements to apply FOR the regime;
  • Obtain of the regime;
  • Deadline and extensions;
  • Tax payment: full, proportional and suspended.


Special regime DRAWBACK was established in 1966 by Decree Law No 37 of 21/11/66 is for suspension or elimination of tax on imported resources which are used in exported products.  The mechanism works as an export incentive through reduction of production costs of exported goods, making them more competitive on an international market.

There are 3 types of drawback:  exemption, suspension and tax refund.  The first type is the exemption of taxes on the import commodities in quantity and quality designed to replace the other commodities imported earlier, with payment of taxes, and used in manufacturing of exported products. Second, the suspension of taxes on import of goods, that are used in the industrialization of a product, which should be exported.   The third works with refund of taxes payed on imported raw material used in exported product.

REPLAT – IN 513/05

IN 513/05 is a specific form of Industrial Bonded Warehouse operated on platforms of exploration and exploitation of oil and natural gas fields constructed or converted in the country and contracted by companies located abroad.

This regime allows companies hired for construction or conversion of platforms and for construction of modules import equipment and materials not paying taxes and contributions (II, IPI, PIS and COFINS). Also allowing purchasing and receiving of national equipment and material not paying taxes and contributions (II, IPI, PIS and COFINS).

For this regime it’s not necessary to obtain Dry Port status in advance.

Legislation and Benefits:

  • Import with Suspended Taxes (II, IPI, PÌS and COFINS);
  • Purchasing on a local market for future export – IPI, PIS and COFINS;
  • Regime of Customs Warehouse during Import.

Its applied on exported product without leaving the national territory and handed over by order of the foreign buyer, the legal entity contracted for construction or conversion platform, or platform modules enabled to operate the system.