O regime aduaneiro de drawback no Brasil
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Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Utida, Milthon Makoto
Orientador
Monaco, Gustavo Ferraz de Campos
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ISSN da Revista
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Resumo
A contextualização do regime aduaneiro de Drawback no Brasil remonta ao
arcabouço normativo internacional e nacional que disciplina as relações comerciais e
aduaneiras entre os países. Fundamentado em tratados internacionais e leis nacionais, o
Drawback emerge como uma ferramenta jurídica de caráter especial, concebida para estimular
o comércio exterior e promover a competitividade das empresas brasileiras em âmbito global.
O objetivo geral da pesquisa é analisar o regime aduaneiro de Drawback no Brasil,
investigando seus fundamentos, sua aplicação prática e seus efeitos na promoção do comércio
exterior e na competitividade das empresas. A pesquisa se fundamenta em uma abordagem
qualitativa, utilizando como principal fonte de dados a revisão da literatura especializada.
Foram analisadas leis, decretos, regulamentos e normativas que regem o regime de Drawback
no Brasil, bem como tratados internacionais dos quais o país é signatário e que influenciam
diretamente a aplicação deste regime. Por meio da análise dos fundamentos, da aplicação
prática e dos efeitos do regime aduaneiro de Drawback no Brasil, conclui-se que este se
mostra como um instrumento jurídico de suma importância para fomentar o comércio exterior
e promover a competitividade das empresas brasileiras no mercado global. Os benefícios
proporcionados por este regime tais como a redução de custos de produção e a facilitação das
exportações, contribuem para o desenvolvimento econômico do país.
The contextualization of the Drawback customs regime in Brazil harks back to the international and national regulatory framework governing trade and customs relations among nations. Grounded in international treaties and domestic laws, Drawback emerges as a specialized legal instrument designed to stimulate foreign trade and enhance the competitiveness of Brazilian enterprises on a global scale. The overarching objective of this research is to scrutinize the Drawback customs regime in Brazil, delving into its principles, practical application, and its effects on fostering foreign trade and bolstering corporate competitiveness. The research is underpinned by a qualitative approach, with a primary focus on specialized literature review as the main data source. Laws, decrees, regulations, and norms governing the Drawback regime in Brazil, as well as international treaties to which the country is a signatory and which directly impact the implementation of this regime, were analyzed. Through an examination of the fundamentals, practical application, and outcomes of the Drawback customs regime in Brazil, it is concluded that it serves as a paramount legal instrument for fostering foreign trade and enhancing the competitiveness of Brazilian enterprises in the global market. The benefits conferred by this regime, such as cost reduction in production and facilitation of exports, contribute to the economic development of the country.
The contextualization of the Drawback customs regime in Brazil harks back to the international and national regulatory framework governing trade and customs relations among nations. Grounded in international treaties and domestic laws, Drawback emerges as a specialized legal instrument designed to stimulate foreign trade and enhance the competitiveness of Brazilian enterprises on a global scale. The overarching objective of this research is to scrutinize the Drawback customs regime in Brazil, delving into its principles, practical application, and its effects on fostering foreign trade and bolstering corporate competitiveness. The research is underpinned by a qualitative approach, with a primary focus on specialized literature review as the main data source. Laws, decrees, regulations, and norms governing the Drawback regime in Brazil, as well as international treaties to which the country is a signatory and which directly impact the implementation of this regime, were analyzed. Through an examination of the fundamentals, practical application, and outcomes of the Drawback customs regime in Brazil, it is concluded that it serves as a paramount legal instrument for fostering foreign trade and enhancing the competitiveness of Brazilian enterprises in the global market. The benefits conferred by this regime, such as cost reduction in production and facilitation of exports, contribute to the economic development of the country.
Descrição
Palavras-chave
regime aduaneiro , drawback , comércio exterior , customs regime , foreign trade