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Contact Us

Rua Visconde de Inhaúma, 58 / 711
Centro, Rio de Janeiro, Brasil
CEP: 20091-007

Phones:
+55 21 2233-6469

comercial@nextglobal.com.br
rh@nextglobal.com.br
imprensa@nextglobal.com.br

destacada_petroleo

Oil & Gas

Next Global provides specialized cares in imports and exports to the special customs regimes and for the processes we use in our systems certified by RFB. Our system enables the customer to have full accounting and inventory management.

SPECIAL CUSTOMS PROCEDURES

REPETRO
REPETRO special customs regime, this regime established by Decree 3161 of 26/09/1999, and is currently governed by Decree 6.759/2009 (Customs Regulations), which provides special treatment for the import and export of specific equipment for use in research and mining of deposits of petroleum and natural gas.

The REPETRO is a special customs regime, which allows the importation of specific equipment to be used directly in research and exploitation of deposits of oil and natural gas, without the incidence of federal taxes – II, IPI, PIS and COFINS, beyond the additional freight for renewal of merchant – AFRMM.

These taxes remain with their suspended for the period of use in the scheme and its extinction provided in case of re-export of equipment admitted to the scheme.
The REPETRO applied to goods listed in Annex single Normative Instruction RFB 844, may also be applied to machinery and equipment parts, tools, appliances and other parts, to ensure the operability of the assets of the Annex only, provided that their use is directly related to the research and production of oil and natural gas.

TEMPORARY ADMISSION
REQUIREMENTS FOR IMPLEMENTATION OF THE SCHEME
THE PROCEDURE
DEADLINES AND EXTENSION OF DEADLINES
PAYMENT OF TAXES: PROPORTIONAL INTEGRAL AND SUSPENDED
DRAWBACK

The special customs drawback, established in 1966 by Decree Law No. 37, dated 21/11/66, is the suspension or elimination of tariffs on imported inputs for use in the export product. The mechanism works as an export incentive, because it reduces the cost of production of exportable products, making them more competitive in the international market.

There are three types of drawback: exemption, suspension and restitution of taxes. The first mode is the exemption from taxes on the importation of goods equivalent in quantity and quality, for the replacement of another previously imported, with tax payments, and utilized in the manufacturing of the exported product. Second, the suspension of taxes on the import of goods to be used in the manufacturing of product to be exported. The third deals with the refund of taxes paid on the importation of imported input used in the export product.

REPLAT – IN 513/05
IN A 513/05 is a specific version of the Bonded Warehouse in Industrial operated platforms for exploration and prospecting of deposits of oil and natural gas under construction or conversion in the country, contracted by companies headquartered abroad.

This scheme allows the contractors for the construction or conversion of platforms and modules to build, to import equipment and materials without payment of taxes (II, IPI, PIS and COFINS). They may also purchase and receive national equipment and materials without payment of taxes (IPI, PIS and COFINS).
For this scheme it is not necessary that the undertaking concerned is enable as previously customs enclosure.

Legislation and Benefits:
• Import Taxes with Suspended: IPI, PIS and COFINS
• Shopping at the local market for future export – IPI, PIS and COFINS
• Bonded Warehouse Regime in Imports
• Will be applied also to the product exported without leaving the national territory and delivered by order of the foreign buyer, the corporation contracted for construction or conversion platform, or modules enabled platform to operate the scheme.