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Trade and Customs - assets.kpmg · solutions and services, thus becoming our clients' main business...

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Trade & Customs Foreign trade as a source of competitive edge to your company. Being resilient transforms business. kpmg.com.br
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Page 1: Trade and Customs - assets.kpmg · solutions and services, thus becoming our clients' main business partner. T&C’s Mission We offer companies the most complete set of foreign trade

Trade &CustomsForeign trade as a source of competitive edge to your company.

Being resilienttransforms business.

kpmg.com.br

Page 2: Trade and Customs - assets.kpmg · solutions and services, thus becoming our clients' main business partner. T&C’s Mission We offer companies the most complete set of foreign trade

Trade & Customs Services

Tax ClassifierTax classification service.

Operational Design and StrategyPlanning and design services regarding foreign trade operations in startup processes.

Process Review and Gap AnalysisReview services of foreign trade operations.

Business Process AutomationImplementation services of technological tools aimed at automating and optimizing foreign trade operations.

On Going Process SupportSupport services and support to ongoing foreign trade operations.

Return on Investment Analysis for Special Trade ProgramsAnalysis services regarding the feasibility of the Special Customs Regimes implementation.

Special Trade ProgramFuture State DesignPlanning and design services regarding special customs regimes operations.

Special Trade ProgramQualification SupportSupport services to the application process for the Special customs regimes.

Special Trade ProgramsCompliance ReviewReview services of operations adherent to special customs regimes.

Special Trade Program Operational ImplementationImplementation services regarding operations adherent to special customs regimes.

Special Trade Programs On Going Compliance SupportSupport services and support to operations adherent to special customs regimes.

Special Trade Programs Internal Audit Preventive Audit services for operations adherent to Special Customs Regimes.

Special Trade Program TerminationSupport services to the termination process of operations adherent to special customs regimes.

Page 3: Trade and Customs - assets.kpmg · solutions and services, thus becoming our clients' main business partner. T&C’s Mission We offer companies the most complete set of foreign trade

Foreign Trade Scenario in Brazil

Special tax regimesHow can T&C help companies become competitive in the foreign trade (Comex)?

In view of the challenging economic scenario, the ongoing market and international players pressure on the Brazilian industry, and the effort of the federal government to tackle the crisis in the political and economic fronts, the latter released, in June 2015, the National Exports Plan (PNE), aiming at strengthening sales abroad.

PNE’s main objective is to make Brazil more competitive by means of mechanisms which enable access to new markets, relieve tax burden, facilitate logistics processes, and provide financial subsidies to companies that actively participate or intend to participate in foreign trade through their exports.

According to the Brazilian Federal Revenue Department (RFB), “Special Tax Regimes, in their varied types, present as a common feature the exception to the general rule of using import duties required in the import of foreign goods or in the exports of local goods (common import and export regimes), in addition to the possibility of special treatment given to customs controls”.

The economic importance of the Special Customs Regimes is not only limited to the tax relief in the import of foreign goods aimed at manufacturing in the country, but also to the final product aimed at exports, including its positive effects on the foreign trade balance deriving from the local product greater competitiveness in the foreign market.

The Brazilian regulatory environment dynamics, including customs, increases the complexity and exposure on the part of taxpayers, as it becomes difficult for them to keep abreast of the latest legal developments, whether requirements or benefits.

T&C, given this foreign trade scenario, seeks to consolidate and offer to its clients a complete package of foreign trade services and solutions, in a simple, accessible and agile manner. The objective is to mitigate risks, help in compliance and seek improvement in the financial income and in the operating effectiveness by means of Comex processes and special customs regimes.

THE PLAN IS COMPOSED OF FIVE “PILLARS”, WHICH INCLUDE:

• Speeding up the execution of foreign trade agreements

• Cutting the red tape

• Promoting trade

• Enhancing the sector’s special tax regimes

• Strengthening financial instruments, insurance and guarantees

Government

NATIONAL EXPORTSPLAN

Access to new Markets

Trade promotion

Trade facilities

Use of tax benefits

Exports financing and guarantees

Repetro & Replat

Special deposit

Recof

Drawback

Agility

Economic Competitiveness

Less red tape

Better controls

Free Trade Agreements Commerce

Authorized Economic Operators

Compliance

The dynamics of the regulatory environment

Data inconsistency

Process visibility

Operating

ineffectiveness

Process traceability

Rework

Specialized services in Foreign Trade and Special Customs Regimes to helpcompanies rise to the challenges and get a competitive edge in the foreign market

TAXRELIEF AND CASH FLOW GAINS

BENEFITS ANDDISTINGUISHING FEATURES

MAIN CHALLENGES

Operation review within Special

Customs Regimes

Operators (AEO)

implementation

Operations Design and Special Customs

Regimes

Support services and compliance with

Foreign Trade operations

Foreign Trade Operations

Review

Automation of operations adherent

to the Special Customs Regime

Tax Classification FTA implementation

TRADE & CUSTOMS

(T&C)

Foreign Trade Operations

Design

Authorized Economic

Trade & Customs (T&C) is KPMG's business unit dedicated to structuring, developing, supporting and improving foreign trade transactions. It focuses on serving medium-sized and large companies and helping them mitigate risks, ensure compliance and maximize financial gains and operating efficiency in the customs area.

Composed of a specialists team in Foreign Trade, the T&C team is capable of designing startup operations, thus determining the leading practices and most appropriate models for each operation, and, acting on the already existing processes opportunities for improvement, thus indicating adaptations to processes, using for this purpose automation and control tools suitable to the reality of its clients. The T&C business unit will also operate in the support to and compliance with ongoing operations, through the provision of remote or in-house services.

T&C’s VisionTo be recognized, as a result of our knowledge and capabilities, as the best, the most comprehensive and reliable provider of Foreign Trade solutions and services, thus becoming our clients' main business partner.

T&C’s MissionWe offer companies the most complete set of foreign trade and special customs regimes solutions the financial income and in the operating effectiveness by means of Comex processes and special customs regimes.

Page 4: Trade and Customs - assets.kpmg · solutions and services, thus becoming our clients' main business partner. T&C’s Mission We offer companies the most complete set of foreign trade

Pedro AndersPartnerTax – Trade & CustomsT.: +55 (11) [email protected]

Carlos OttoniDirectorTax – Trade & CustomsT.: +55 (11) [email protected]

Daniel MaiaDirectorTax – Trade & CustomsT.: +55 (11) [email protected]

Adriano SouzaManager specializing in Foreign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (11) [email protected]

Anna C. DavançoManager specializing inForeign Trade and Special Customs Regimes Tax – Trade & Customs Tax – Trade & CustomsT.: +55 (11) [email protected]

Francis ShirasakiManager specializing inForeign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (11) [email protected]

Carlos VenâncioManager specializing in Foreign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (11) [email protected]

Diego MoralesManager specializing in Foreign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (11) [email protected]

Fernando PompeoManager specializing inForeign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (11) 3940- [email protected]

Hermes MorettinManager specializing inForeign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (19) [email protected]

Roberta ZulegerManager specializing inForeign Trade and Special Customs Regimes Tax – Trade & CustomsT.: +55 (11) [email protected]

João QueirozManager Specializing inForeign Trade and Special Customs RegimesTax – Trade & CustomsT.: +55 (11) [email protected]

Talk to our team

© 2019 KPMG Assessores Ltda., a Brazilian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Brazil.

The KPMG name and logo are registered trademarks or trademarks of KPMG International.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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