With the fall of customs barriers, that leads to the intensification of foreign commerce that demands greater reduction of bureaucracy in the customs processes, aiming at the reduction of logistics costs and tributes. Currently, Brazil shelters the main world-wide groups of automotive segment which develops the export business in this sector. A recent study of the World Bank demonstrates that, while the Brazilain products take in an average 39 days to gain permits, in the remaining of the world, this process takes only 27 days. To solve this problem, customs regimen RECOF appeared in 1997. The objective of the present article is to analyze the logistics advantages and taxes revenues with the implantation of this regimen in the automotive sector. This research is regarded as an applied and exploratory research, whereby the methodological procedure was a case study. The main advantages accrued from this regimen are represented by the reduction of the logistics costs and the return of the capital spent in the payment of the incident taxes in the purchase of raw materials and components.
Logistics; RECOF; Tributes
