The Importance of the Drawback Customs Regime for Internationalization of Brazilian Companies

The aim of this study was to seek scientific evidences about the positive and negative aspects that have led Brazilian companies to establish or not the customs regime of Drawback. It is an Integrative Review of literature, with systematic content analysis, conducted between March-April/2017. Primary studies published between 2005 and 2017, on-line and in full text format and data from the Foreign Trade Secretariat portal of the Ministry of Development and Industry and Commerce were included. The results showed that although Drawback effectively reduces the tax burden of export inputs, there was no increase in the regime's use rates in relation to total Brazilian exports in recent years. Even among the Drawback users, most companies exported with a high index of nationalization, without the benefits of the regime. Due to the excessive bureaucracy of the customs system and the lack of personnel capable of operationalizing it, the benefits of Drawback although relevant - such as cost reduction, expansion of foreign markets and improvement of production efficiency - did not encourage significant Brazilian companies to join Drawback. Therefore, it is necessary political investments of incentive to international trade, as managerial qualification for its operation, to stimulate Brazilian companies to adopt the Drawback regime.