摘要：Drawback is a special custom regime that allows the exemption, suspension or refunds the payment of taxes on the import of inputs (raw material) used in the production of goods for export. This study aims to analyze the use of the Drawback in logistics operations of exporting companies from Santa Catarina State, in southern Brazil. This is a descriptive study with literature review and field research (fieldwork). There was a direct contact between researchers and the international commerce professionals from the companies who use or have used the Drawback, in order to obtain primary data. The target population was defined by producing exporters of Southern Santa Catarina, represented by 44 companies participating in the survey, and only 13 are users of the Customs Drawback scheme. The companies who have used the Drawback are medium and large. They are consolidated in the international market and the majority belongs to the chemical and ceramic sectors. It was observed that despite a good ally of the user companies in increasing sales and creating new products for the international market, some companies (or departments) do not consider the Drawback as a success factor in their exports. In view of these considerations, it is suggested that the companies that do not use Drawback, could search for information about its benefits and how the system works. Moreover, for those companies that are not effectively inserted yet in foreign trade, it can be a tool for the increase of their imports or exports activities.
关键词：International Commerce;Import-Export Taxes and Duties;Drawback Integrado;Santa Catarina
