Drawback
Drawback grants: type, validity, export commitment and import limit, with what has been fulfilled and the grants at risk.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
The list shows
ActExported / commitmentFulfilledImported under suspensionProven by exportsBalance to proveSuspended taxesOpen taxDeadline
Form fields
Número do ato*O número do ato concessório no Siscomex Drawback.
Modalidade*Suspensão (tributos suspensos na importação), isenção (reposição) ou restituição.
Emitido emA data do ato.
Válido até*O prazo para cumprir o compromisso de exportação.
Compromisso de exportação (US$)*Quanto a empresa se comprometeu a exportar.
Limite de importação (US$)Quanto pode ser importado com os tributos suspensos.
ObservaçãoO que mais importa registrar.
AtivoInativo deixa de entrar nos painéis; o histórico fica.
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The drawback grant and its risk
Drawback suspends II, IPI, PIS and COFINS on imported fibre against the commitment to export. Link the import and export processes to it in comex: the list shows exports against the commitment, imports, suspended taxes and days to expiry.
How to
Link the process to the grant
In the comex process, choose the drawback grant. Yarn exports reduce the commitment; fibre imports use up the limit and show the taxes that were suspended.
Rules
Grant at risk
A grant with an export balance and less than 90 days to expiry is at risk: if it expires unfulfilled, the suspended taxes become due with interest and penalty. Tenkai warns in its watch.
Processo só liga a ato vigente
Importação ou exportação só pode ser ligada a um ato de drawback dentro da validade e com saldo; ato vencido ou esgotado não aceita processo novo e aparece em risco até a baixa.
Balance to prove
What came in with suspended tax is only cleared when exports prove it. The screen adds up the imports linked to the act (kilos and dollars) and counts as proven the same share of the commitment already exported. Example: you exported 60% of the commitment, so 60% of what came in is proven and 40% is the balance to prove.
When suspended tax becomes due
While the act is within its term, the Open tax column shows the part of the suspended tax that still depends on exports. If the term expires with a balance to prove, that part shows as due. The amount is the principal: interest and fines are calculated at payment. With 90 days or less and a balance, the act is at risk and Tenkai warns you.
The drawback balance to prove is shown as an estimate
In the drawback list, the balance to prove and the tax due carry the "(estimate)" mark: proof is calculated in proportion to the value exported in US$, not by the NCM of each good in the act. Check the official act report before paying or requesting closure.
Proven only with a confirmed declaration
The Proven column adds only exports linked to the act with a confirmed declaration. An export not yet confirmed is shown right below, highlighted: it already meets the export commitment, but the balance to prove only drops once the confirmation is recorded on the process’s Export tab.
Frequently asked questions
O que faz um ato de drawback aparecer "em risco"?
Compromisso de exportação longe de ser cumprido para o prazo que resta, ou importação chegando ao limite do ato. A tela compara cumprido × compromisso e tempo restante. Ligue cada processo de importação e exportação ao ato para a conta ficar certa.
Is the open duty the amount I will pay?
Not exactly: it is an estimate, which is why the cell says "(estimate)". It is proportional to the value exported in dollars, not calculated per product code of the concession. Use it to see the risk and check the official report of the concession before paying or closing it.
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