How Bonded Warehousing Works and When to Apply

In the dynamic landscape of foreign trade, every logistical decision directly influences the cash flow, competitiveness, and operational efficiency of companies.

Among the most effective strategies for maintaining sustainable and competitive businesses is the intelligent use of tax regimes that allow for tax exemptions or reductions.

One of the most relevant in Brazil is the bonded warehousing, a special regime that authorizes the storage of goods in bonded warehouses with temporary suspension of taxes.

This tool offers companies greater tax flexibility and logistical control, allowing them to decide the most strategic time to nationalize or export products, according to demand, the market, or financial planning.

What is bonded warehousing?

A bonded warehouse is a special customs regime, regulated by the Federal Revenue Service, that allows the entry and stay of goods in customs-controlled areas (ports, airports, or accredited warehouses), with suspension of the payment of federal taxes and, in some cases, state taxes.

In practice, this means that a company can import goods, store them for up to 2 years (extendable in specific cases), and only pay taxes when it decides to nationalize them. The same applies to goods destined for export: they can be stored with tax suspension until the time of shipment.

Which taxes are suspended?

In the import bonded warehouse, the suspended taxes include:

• Import Tax (II)
• Tax on Industrialized Products (IPI)
• PIS/Pasep-Import
• Cofins-Import
• Additional Freight for the Renewal of the Merchant Marine (AFRMM)
• ICMS (in some cases, depending on state legislation)

In the export bonded warehouse, there is a suspension of taxes levied on national production, such as IPI, ICMS, and PIS/Cofins.

When to apply the bonded warehouse?

This regime is especially useful in situations such as:

• Postponing the payment of taxes while evaluating the best time to nationalize or export the merchandise.
• Waiting for commercial demand before internalizing the product, avoiding unnecessary costs.
• Performing complex logistics operations, such as cargo splitting, assembly, testing, or repackaging.
• Avoiding storage costs in primary zones, transferring cargo to a secondary area with greater control and lower cost.
• Integration with other special regimes, such as Drawback, Temporary Admission, or Temporary Export.

Strategic Advantages

In addition to tax suspension, the bonded warehouse offers:

• Operational flexibility: the company can decide the destination of the goods more calmly.
• Logistical efficiency: allows partial cargo withdrawal and nationalization in stages.
• Cost reduction: avoids advance payment of taxes and reduces storage expenses.
• Export support: facilitates operations with trading companies and indirect exports.

How to use it?

To use the bonded warehouse, it is necessary to:

1. Be registered in the Siscomex Radar system.
2. Operate through an accredited customs area.
3. Request the regime via Bonded Warehouse Admission Declaration (DAEA) or Export Declaration (DE), as applicable.
4. Comply with the deadlines and ancillary obligations required by the Federal Revenue Service.

Conclusion

The bonded warehouse is more than a tax solution: it is a strategic tool for companies that want to optimize their logistics chain, reduce costs, and gain flexibility in international operations. With the right support, it is possible to transform this regime into a real competitive advantage.

At BR Company, we are specialists in special customs regimes and offer complete consulting services so that your company can make the most of the benefits of the bonded warehouse. From feasibility analysis to operational execution, we are ready to connect your company to the world with intelligence and security.