Bonded Warehouses In Brazil: Dry Ports x Airports
Brazil has different bonded warehouse regimes, each one of them best suited for certain occasions. This article will help you decide which warehouse is best suited for your business needs: a warehouse located in an airport or in a Brazilian dry port.
There are various bonded warehouse regimes of this type in the country. While some can benefit those importing any items temporarily, other can be useful for companies wanting to repair machines or other equipment.
Many bonded warehouses in Brazil are located at some of the country’s ports. However, there are also facilities far from the coast, like the airports’ warehouses and the dry ports. While the first are usually areas located inside or near regular airports, the dry ports are customs warehouses reachable via railway or highway.
Although ultimately the function of these two establishments is the same, there are a few differences between them when it comes to what items they will accept. Dry ports are often more used, but warehouses in airports have their advantages, as well.
Accepted Goods
The bonded warehouse regime is eligible if the goods imported and stored are listed by the Federal Revenue.
Airport
The admission to the regime will be authorized for the following goods:
- Parts and pieces directed for the repair or maintenance of aircrafts and aeronautical equipment
- Provisions used aboard of aircrafts used in the international commercial transport
- Imported machines and equipment that will be repaired or refurbished while in the bonded warehouse, and then will return abroad
- Other imported goods that belong to a company established in Brazil or destined to be exported, if its acceptance in the regime is considered valid by the Federal Revenue
Dry Port
The admission to the regime will be authorized for the following goods:
- Parts and pieces directed for the repair or maintenance of aircrafts or vessels
- Parts and pieces directed for the repair or maintenance of other vehicles, machines, devices and equipment
- Imported machines and equipment that will be repaired or refurbished while in the bonded warehouse
- Other imported goods that belong to a company established in Brazil or destined to be exported, if its acceptance in the regime is considered valid by the Federal Revenue
In both situations, the admission of the following goods is forbidden:
- Goods whose export or import is prohibited in Brazil
- Used goods
- Goods imported with currency hedging, except when destined to exportation
Who Can Benefit
There are different possible benefits of bonded warehouse regimes in Brazil. The process being made, importation or exportation, is the main criteria to define who is able get the benefits. During the import process, the consignee of the goods is suitable if it is a company established in Brazil, or, in some cases, the company responsible for the warehouse, with restrictions.
Individuals cannot be benefited during the import process. However, an individual might be the beneficiary during the export process, if it is conditioned to be the sales agent of the exporter.
Other Advantages
Airports usually do not have as much available area as dry ports, so often the cargo terminals have a more limited area of operation.
Dry ports are able to realize a few procedures during the import process that are not possible in most airports, like sampling and climate-controlled areas for specific products. Also, some dry ports have different authorities, like banks, customs, agriculture and sanitary representatives, so most of the necessary steps for the customs clearance are present in the same location.
Industrial airports are capable of realizing most procedures above, having the advantage of being accessible directly by air. The biggest problem is that this type of establishment is barely working in Brazil, and needs to be more developed to match the dry ports’ performance.
Number of Facilities
Logistics is a major concern of companies doing business in Brazil, since the country has continental dimensions. After all, the presence of warehouses and logistic centres might be considered when deciding which region to invest in.
Dry Ports
According to Abepra — the Brazilian Association of Dry Ports, or Associação Brasileira dos Portos Secos — Brazil currently has 63 dry ports. Some of them are located near borders, like the ones in Rio Grande do Sul, and others are served by the railway. The association points out that 27 of all Brazilian dry ports are located in the state of São Paulo.
However, some states do not have a dry port. States without dry ports include Piauí, Tocantins, Espírito Santo, and Ceará.
Airports
Brazil currently has 17 international airports, according to data from the federal government.
The only industrial airport in Brazil was inaugurated in the first quarter of 2014, in Minas Gerais. However, the facility won't be fully operational until 2015.
Accreditation In The Federal Revenue Secretariat
Bonded warehouses allow companies to perform different actions, in both airports and dry ports. The small difference is that some operations can be done in dry ports without the previous accreditation by the Federal Revenue Secretariat, which is not possible in the airport warehouses.
Dry ports do not need to be accredited by the Federal Revenue for the following situations:
- During the import process, goods can be stored with the suspension of taxes
- During the export process, goods can be stored with the suspension of taxes
- Also while exporting, goods can be stored with tax benefits in some extraordinary regimes, before being shipped abroad
All of the procedures above are allowed in airport warehouses, but accreditation by the Federal Revenue is needed. Also, this accreditation is necessary, for both airports and dry ports, in the cases of:
- Exposition, testing and demonstration of the goods
- Industrialization of the stored goods
- Maintenance or repair