Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector

Abstract This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.

摘要：本研究以某木地板企业为案例，探究综合退税制度（Integrated Drawback system）的优势，旨在探讨出口激励机制相关问题。研究针对强化木地板（laminate flooring）生产流程中，以暂缓缴纳模式（Suspension mode）录入综合退税系统的各类投入要素展开分析，阐述了通过退税制度获取投入要素的必要流程，以及将予以暂缓缴纳的税种。该制度是服务于出口激励的高效公共政策工具。只要所获取的投入要素应用于生产制造环节，任何出口企业均可适用该退税制度。此外，研究表明，税收改革是提升巴西包括木材行业在内的各行业竞争力的重要举措。