{"id":7691,"date":"2025-02-24T08:56:19","date_gmt":"2025-02-24T11:56:19","guid":{"rendered":"https:\/\/www.wmtrading.com.br\/?p=7691"},"modified":"2025-02-25T15:56:08","modified_gmt":"2025-02-25T18:56:08","slug":"customs-warehouse","status":"publish","type":"post","link":"https:\/\/www.wmtrading.com.br\/en\/blog\/customs-warehouse\/","title":{"rendered":"Customs Warehouse: what it is and how it can facilitate your import operations"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7691\" class=\"elementor elementor-7691\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32919b0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"32919b0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed2de76 elementor-widget elementor-widget-text-editor\" data-id=\"ed2de76\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Customs warehousing is a customs regime that offers more flexibility in import operations, allowing goods to be stored in bonded premises with suspension of taxes until nationalization.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Despite being a little-used tool, it offers important advantages for importers and exporters, such as greater control over deadlines, stocks and customs processes. In this article, you will learn more about how customs warehousing works and its main benefits. Read on and check it out!<\/span><\/p><h2>What is customs warehousing?<\/h2><p><span style=\"font-weight: 400;\">It is a regime that allows importers to store goods in bonded warehouses accredited by the Secretaria of Receita Federal do Brasil, whether public or private, while they go through the nationalization process or await their final destination.<\/span><\/p><p><span style=\"font-weight: 400;\">The regime provides for the suspension of federal tax payments during the periods allowed by law, without the need for immediate exchange coverage, and, in some cases, offers benefits for exports.<\/span><\/p><p><span style=\"font-weight: 400;\">The basic legislation for this type of temporary admission is <\/span><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=15117&amp;visao=compilado\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">SRF Normative Instruction 241\/02<\/span><\/a><span style=\"font-weight: 400;\"> and the customs regulations.<\/span><\/p><h2>Accredited storage sites<\/h2><p><span style=\"font-weight: 400;\">Warehouses are generally located in primary zones, such as airports and ports, or in secondary zones, which are dry ports. However, the Bonded Warehouse allows storage in other places, such as:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shipyards;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mixed private-use port facilities;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Industrial facilities for building oil rigs and modules and maritime structures;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Platforms contracted by companies based abroad to research and mine oil and natural gas deposits.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Private bonded premises for fairs, exhibitions, congresses or similar events.<\/span><\/li><\/ul><h2>Customs bonded warehouse for imports<\/h2><p><span style=\"font-weight: 400;\">Customs warehousing for imports allows international goods to be stored in public bonded warehouses and suspends payment of:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Federal taxes;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribution to PIS\/PASEP-Import;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COFINS-Import levied on imports.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Stay tuned!The application for the Import Bonded Warehouse regime must be made on the basis of the Customs Declaration (DA) and registered on SISCOMEX Web.<\/span><\/p><p><span style=\"font-weight: 400;\">It is also possible to submit the Single Import Declaration (Duimp), which is registered on Portal \u00danico de Com\u00e9rcio Exterior.<\/span><\/p><p><span style=\"font-weight: 400;\">Only the goods listed on these admission declarations are entitled to the regime.<\/span><\/p><h3><b>Ways to nationalize<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total release of products at once.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Partial release, provided that the specifications allowed by customs legislation are respected.<\/span><\/li><\/ul><h3><b>Time limit<\/b><\/h3><p><span style=\"font-weight: 400;\">Up to one year, which can be extended for up to another year, starting from the declaration of admission.<\/span><\/p><p><span style=\"font-weight: 400;\">Maximum of three years in special situations and upon valid justification made to the head of the RFB unit.<\/span><\/p><h3><b>The importer&#8217;s responsibilities<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Making the import declaration<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay the taxes for the batch registered on the SISCOMEX portal.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue an Invoice for the entry of the batch registered on the Import Declaration (DI).<\/span><\/li><\/ul><h2>4 benefits of customs warehousing for the importer<\/h2><ol><li><h4>Break down products into batches<\/h4><\/li><\/ol><p><span style=\"font-weight: 400;\">It&#8217;s common for importers to want to nationalize in fractions or to need small batches, even when the exporter only sells larger batches.<\/span><\/p><p><span style=\"font-weight: 400;\">Thus, with the Bonded Warehouse the importer can buy a larger cargo and carry out nationalization in fractions, having greater control of the nationalization dollar.<\/span><\/p><ol start=\"2\"><li><h4>Storing goods in the event of canceled sales<\/h4><\/li><\/ol><p><span style=\"font-weight: 400;\">With the Bonded Warehouse, if a client has canceled an order placed with the importer, for example, it is possible to store the cargo until they have found new buyers for their goods.<\/span><\/p><p><span style=\"font-weight: 400;\">This prevents the owner of the goods from having to make investments that could damage the company&#8217;s financial health at the time, postponing the moment of nationalization.<\/span><\/p><ol start=\"3\"><li><h4>Keeping goods available and safe<\/h4><\/li><\/ol><p><span style=\"font-weight: 400;\">Products are stored appropriately and are available for immediate retrieval when necessary. They are often located close to the sales outlets.<\/span><\/p><ol start=\"4\"><li><h4>Faster customs clearance<\/h4><\/li><\/ol><p><span style=\"font-weight: 400;\">The process is carried out at the warehouse, so there is no need to wait for the goods to arrive. This speeds up the process and allows the owner of the goods to work with attractive deadlines for their imported products.<\/span><\/p><h2>ICMS in customs warehousing<\/h2><p><span style=\"font-weight: 400;\">According to the customs warehousing law, the importer can suspend payment of ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) when he registers his cargo under this regime. He will only start paying it when the cargo is nationalized. If it is split up, the tax must be paid for each batch released.<\/span><\/p><p><span style=\"font-weight: 400;\">However, this advantage is only valid as long as all the requirements of federal and state legislation are met.<\/span><\/p><p><span style=\"font-weight: 400;\">WM has 7 tax benefits that reduce the ICMS rate paid when goods are nationalized. When making an operation in the Account and Order or Order modalities, depending on each case, the importer benefits from this reduction, which makes their operation more competitive.<\/span><\/p><h2>Which products are allowed in customs warehouses?<\/h2><p><span style=\"font-weight: 400;\">The warehousing of goods from various factories, such as industrial automation companies, is allowed. Some examples are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parts and materials for replacement, repair and maintenance, including aircraft.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electrical components and machine parts.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Computer, electromechanical or mechanical equipment.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On-board supplies for commercial transportation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some vehicles and boats.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imported products intended for export, provided they are consigned to an individual or legal entity established in Brazil<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wholesale natural products, provided they are authorized for hydrocarbon and natural gas processing or research activities.<\/span><\/li><\/ul><h3><b>Non-permitted goods<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prohibited for import or export;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods with a currency hedge;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used goods, except those intended for nautical and aeronautical use, such as items for repair, replacement and maintenance.<\/span><\/li><\/ul><h2>Reduce your costs, increase your competitiveness<\/h2><p><span style=\"font-weight: 400;\">Want to know more about the benefits and procedures of the customs warehousing regime?<\/span><\/p><p><span style=\"font-weight: 400;\">With WM, your company can enjoy this management. That&#8217;s because we have <\/span><a href=\"https:\/\/www.wmtrading.com.br\/about\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">20 years of experience<\/span><\/a><span style=\"font-weight: 400;\"> in the market. This way, we apply planning to all stages of our partners&#8217; imports. We guarantee agility in the clearance process with an average of 97% parameterization in the green channel, and rapid release of cargo at the port.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition, we have a strategic position in the national territory, with tax benefits to reduce the costs of our partners&#8217; operations, such as the incidence of ICMS in cases where it applies.<\/span><\/p><p><span style=\"font-weight: 400;\">All so that our clients can enjoy the best features of regimes such as customs warehouses.<\/span><\/p><p><a href=\"https:\/\/www.wmtrading.com.br\/en\/contact\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Talk to our experts and start reducing your import and export costs!<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dec3901 elementor-widget elementor-widget-shortcode\" data-id=\"dec3901\" data-element_type=\"widget\" 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In this article, you will learn more about how customs warehousing works and its main benefits. Read on and check it out! What is customs warehousing? It is a regime that allows importers to store goods in bonded warehouses accredited by the Secretaria of Receita Federal do Brasil, whether public or private, while they go through the nationalization process or await their final destination. The regime provides for the suspension of federal tax payments during the periods allowed by law, without the need for immediate exchange coverage, and, in some cases, offers benefits for exports. The basic legislation for this type of temporary admission is SRF Normative Instruction 241\/02 and the customs regulations. Accredited storage sites Warehouses are generally located in primary zones, such as airports and ports, or in secondary zones, which are dry ports. However, the Bonded Warehouse allows storage in other places, such as: Shipyards; Mixed private-use port facilities; Industrial facilities for building oil rigs and modules and maritime structures; Platforms contracted by companies based abroad to research and mine oil and natural gas deposits. Private bonded premises for fairs, exhibitions, congresses or similar events. Customs bonded warehouse for imports Customs warehousing for imports allows international goods to be stored in public bonded warehouses and suspends payment of: Federal taxes; Contribution to PIS\/PASEP-Import; COFINS-Import levied on imports. Stay tuned!The application for the Import Bonded Warehouse regime must be made on the basis of the Customs Declaration (DA) and registered on SISCOMEX Web. It is also possible to submit the Single Import Declaration (Duimp), which is registered on Portal \u00danico de Com\u00e9rcio Exterior. Only the goods listed on these admission declarations are entitled to the regime. Ways to nationalize Total release of products at once. Partial release, provided that the specifications allowed by customs legislation are respected. Time limit Up to one year, which can be extended for up to another year, starting from the declaration of admission. Maximum of three years in special situations and upon valid justification made to the head of the RFB unit. The importer&#8217;s responsibilities Making the import declaration Pay the taxes for the batch registered on the SISCOMEX portal. Issue an Invoice for the entry of the batch registered on the Import Declaration (DI). 4 benefits of customs warehousing for the importer Break down products into batches It&#8217;s common for importers to want to nationalize in fractions or to need small batches, even when the exporter only sells larger batches. Thus, with the Bonded Warehouse the importer can buy a larger cargo and carry out nationalization in fractions, having greater control of the nationalization dollar. Storing goods in the event of canceled sales With the Bonded Warehouse, if a client has canceled an order placed with the importer, for example, it is possible to store the cargo until they have found new buyers for their goods. This prevents the owner of the goods from having to make investments that could damage the company&#8217;s financial health at the time, postponing the moment of nationalization. Keeping goods available and safe Products are stored appropriately and are available for immediate retrieval when necessary. They are often located close to the sales outlets. Faster customs clearance The process is carried out at the warehouse, so there is no need to wait for the goods to arrive. This speeds up the process and allows the owner of the goods to work with attractive deadlines for their imported products. ICMS in customs warehousing According to the customs warehousing law, the importer can suspend payment of ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) when he registers his cargo under this regime. He will only start paying it when the cargo is nationalized. If it is split up, the tax must be paid for each batch released. However, this advantage is only valid as long as all the requirements of federal and state legislation are met. WM has 7 tax benefits that reduce the ICMS rate paid when goods are nationalized. When making an operation in the Account and Order or Order modalities, depending on each case, the importer benefits from this reduction, which makes their operation more competitive. Which products are allowed in customs warehouses? The warehousing of goods from various factories, such as industrial automation companies, is allowed. Some examples are: Parts and materials for replacement, repair and maintenance, including aircraft. Electrical components and machine parts. Computer, electromechanical or mechanical equipment. On-board supplies for commercial transportation. Some vehicles and boats. Imported products intended for export, provided they are consigned to an individual or legal entity established in Brazil Wholesale natural products, provided they are authorized for hydrocarbon and natural gas processing or research activities. Non-permitted goods Prohibited for import or export; Goods with a currency hedge; Used goods, except those intended for nautical and aeronautical use, such as items for repair, replacement and maintenance. Reduce your costs, increase your competitiveness Want to know more about the benefits and procedures of the customs warehousing regime? With WM, your company can enjoy this management. That&#8217;s because we have 20 years of experience in the market. This way, we apply planning to all stages of our partners&#8217; imports. We guarantee agility in the clearance process with an average of 97% parameterization in the green channel, and rapid release of cargo at the port. In addition, we have a strategic position in the national territory, with tax benefits to reduce the costs of our partners&#8217; operations, such as the incidence of ICMS in cases where it applies. All so that our clients can enjoy the best features of regimes such as customs warehouses. Talk to our experts and start reducing your import and export costs!<\/p>\n","protected":false},"author":4,"featured_media":7694,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-7691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-importacao-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Customs Warehouse: how can it facilitate your import operations?<\/title>\n<meta name=\"description\" content=\"Want to understand more about how the customs warehouse works? 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