Comércio Internacional e a política de Drawback: um estudo para implementação do benefício de Drawback isenção em uma empresa do polo metalmecânico de Caxias do Sul

Abstract

The customs regime called Drawback Exemption is a tool that can benefit companies, acting strongly in reducing costs, however there are difficulties for its practical execution in companies due to their legal requirements. The main objective of this work is to analyze the import process from the perspective of the company studied, using the benefit of drawback exemption, for the import (purchase) of an automotive input for truck semi-trailers. For that, the case study method was used, a real study was applied in the analyzed company, through the collection of internal and external data already used in the company's day-to-day, and which served as a basis for this study. The results showed that the Drawback Exemption regime can, in fact, be a valuable tool for importing companies, in particular, for the company analyzed in this study. [resumo fornecido pelo autor]