Análise da viabilidade da utilização do entreposto aduaneiro em uma empresa importadora de aço localizada na Serra Gaúcha

Abstract

This study aimed to analyze a new option for the import process of a steel company located in the Serra Gaucha region (Southern Brazil). In this sense, the possible use of the special customs warehousing regime, which allows the imports of goods with the suspension of taxes for a period of up to three years, was evaluated. For the development of the study, the imports made by the company in a period of six months were analyzed, considering two possibilities: i) the maintenance of the current situation, with the use of the common system and customs clearance in the dry port of Caxias do Sul; and ii) the application of the special customs warehousing regime, with the storage and release of cargo also taking place in the dry port. The results indicate that, financially, the use of the special customs warehousing regime would make the process more expensive, due to the storage costs. However, some advantages should also be considered, such as the guarantee of stock for production and the availability of goods in the national territory. [resumo fornecido pelo autor]