Temporary admission with partial suspension of taxes as strategic management of cost reduction for companies
Keywords:
Special Customs Regime, Temporary Admission, Strategic Management, Cost ReductionAbstract
Imports play a crucial role in world markets, providing access to various products and resources from different parts of the globe. However, the costs involved in import operations can have a significant impact on companies' cash flow. Given this scenario, the Special Customs Regime of Temporary Admission for Economic Use has emerged as a strategic option for reducing tax costs. This article analyzes how the use of this special regime can help reduce the tax costs inherent in the import process for companies. Using a qualitative methodological approach and bibliographical research, we examine the legal applicability and benefits of temporary admission for economic use. A comparative simulation of tax costs is presented to exemplify the savings that companies can achieve by opting for this customs regime. The implementation of this regime requires knowledge and cooperation between the various departments of the company, including the import and financial sectors. It is essential to disseminate information about the advantages and legal requirements offered by this regime, demonstrating that its application is a strategy that brings financial benefits to interested companies.
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