Andréa Novais

Andréa Novais

The Brazil Business


Bonded Warehouse vs Certified Bonded Warehouse in Brazil

Andréa Novais

Andréa Novais

The Brazil Business


The process of importing to and exporting from Brazil has two main allies: bonded warehouses and certified bonded warehouses. Learn in this article what are the main differences between the two storage modalities and the advantages of each.

Imports vs. Exports

Generally speaking, certified bonded warehouses are directed to exports, while bonded warehouses can be used for both imports and exports.

Regular bonded warehouses allow the storage of the good with tax exemptions and under fiscal control. The certified bonded warehouse considers the stored good as already exported for all fiscal, credit and exchange purposes.

Bonded Warehouse

A bonded warehouse is a special regime that allows the storage of goods in a determined place (the customs station) with tax exemption and under fiscal control is allowed.

For exports, there are two types of bonded warehouses regimes: in the first one, which is the common regime, it is possible to storage the good to be sent abroad with tax exemption; and the special regime, which is the one granted to trading companies whose goods are only destined to exports.

For imports, the goods under the bonded warehouse regime can be “nationalized” by the importer, receiver or buyer and be shipped to consumption or even be exported.


Here are some of the benefits of the bonded warehouse regime:

  • Tax exemption up to one year (extendable if necessary);
  • Storage;
  • Compatibility with Recof, Drawback and other regimes;
  • Reduction of the time spent with imports;
  • Goods can be partially removed;
  • Insurance cover for losses and damages;
  • Goods can be transferred to other bonded warehousing regimes;
  • Goods can be packed, repacked, marked and remarked;
  • Goods can re-exported to a third country.

Certified Customs Deposit

The certified customs deposit (known in Brazil as Depósito Alfandegário Certificado or DAC) is a regime that allows the permanence of goods that have already been commercialized abroad. These goods must be stored in a customs station and will be considered to be exported for all fiscal, crediting and exchangeable effects.

The regime aims to encourage exports. The good is exported, but not shipped. It remains in the country, in a customs station and it’s under the importer responsibility. In this regime, the good can be sent directly to the line of production or to the market in any location abroad.

A certified customs deposit is only operated through an authorization granted by Secretaria da Receita Federal, in a public customs station.


  • The good must be sold through a DUB (Delivered Under Customs Bond) contract;
  • The operation must be registered in a SISCOMEX Export Registration;
  • The storage of the good must be made by the seller under the request of the buyer in a place authorized by Secretaria da Receita Federal;
  • Goods must be verified and cleared for exports;
  • Goods can remain under this regime for one year, being extendable for one more year.

The regime is suspended when:

  • Goods to be commercialized abroad are actually shipped or cross the international border;
  • Goods are shipped for consumption;
  • Goods are transferred to another customs regime: drawback, temporary admission, bonded warehouse or duty-free shops.

Benefits of the Certified Bonded Warehouse

The certified bonded warehouse regime offers several benefits to both the exporter and to the importer, as below:

For the exporter

  • Advance of tax revenues;
  • Optimization of credit lines and in the foreign exchange;
  • Once the goods are stored, the exporter is no longer responsible for it;
  • Financial flexibility;
  • Low-cost storage contributes to a more competitive pricing;
  • Reduction of the loss’ risks.

For the importer

  • Goods will be protected as well as covered by insurance;
  • Goods may be negotiated for third parties not resident in Brazil;
  • A better management of the imports flow by generating storage in Brazil;
  • Reduction of freight costs with a more organized shipping;
  • Reduction of the loss’ risks.