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Legal Update

Novelty in the Application of the Bonded Warehouse Regime

12 November 2013
Tauil & Chequer Legal Update

Decree No. 8138/2013 provides that the Special Customs Warehouse System could be applied to equipment intended for research and production from deposits of oil and natural gas under construction or conversion in the country, hired by companies abroad and scheduled by the executive branch of government.

The special system for importation allows for the storage of foreign goods in public customs warehouses with suspension of payment of import taxes. On export there are two types of system (ordinary and extraordinary), and the storage of goods for export from a bonded warehouse is also authorized.

The goods to which the benefit is applicable are the modular units for oil and gas platforms; shuttle tankers, support vessels, FPSOs - floating production, storage and offloading units; platforms for drilling, production, research and exploitation of oil and gas; drillships; pipe-laying ships, seismic research vessels, cable-laying ships; well intervention vessels, diving support vessels, ship cranes, Pipelay Support Vessels (PLSV); FSO - floating storage and offloading units, and jackets.

The beneficiaries are permitted operations in shipyards or other industrial facilities for the construction of units for the purposes described.

For more information regarding this Legal Update, please contact or .

Observations in this update about Brazilian law are by Tauil & Chequer Advogados. They are not intended to provide legal advice to any entity; any entity considering the possibility of a transaction must seek advice tailored to its particular circumstances.


  • Ivan Tauil
    T + 55 21 2127 4213
  • Roberta P. Caneca
    T +55 11 2504 4214

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