.: Trading Company

With the objective to develop and to stimulate the Brazilian exporting activity, the Government, by means of Decree 1.248, of 29.11.72, it extended to the operations of purchase of merchandises in the domestic market for the specific end of exportation, the same tax benefits granted by law to the exportations effective.

Thus, with that legal device, one created conditions for the development, in Brazil, of the exporting commercial companies, known in the international market as “TRADING companies” the activity of these companies is not confused with the one of production for exportation or international commercial representation, it is characterized, especially, for the acquisition of merchandises in the domestic market for posterior exportation.

In accordance with DL 1.248/72, so that the exporting commercial companies can usufruct of the tax benefits, it is necessary that:
1) they get special register in SECEX and SRF;
2) they are constituted under society form by action;
3) possess minimum capital settled by the National Monetary Advice.

In the scope of the SECEX, the norms for attainment of the register are disciplined in Portaria SECEX nº 15, of 17.11.2004.
The importance of the exporting commercial companies is great who carries through the intermediação between the national producers and the external importers, time that the exportation depends on specific knowledge, such as: commercial procedures; markets and its characteristics; commercial and fiscal risks; necessary procedures to the transport act of contract and insurance; modes of payment; available financings, without if it mentions the difficulties due to the differences of languages and customs. Withholding specialized knowledge, adequate structure and arrives in port it financial necessary,these companies facilitate the insert of the products in the exterior market.

After the acquisition of the merchandises, the specialized activities and the inherent risks to the international trade pass to the exporting commercial companies, constituted to the support of DL 1.248/72, that they promote its exportation without the respective producers, in the great majority of the times companies of small average e transport, that separately they would not have conditions to export its products, they need to know any mechanism related to the foreign commerce.

Another decurrent benefit of operations through the consisting exporting commercial companies to the support of DL 1.248/72, for small the e average companies whom they do not export directly, it is the possibility of use of the regimen of drawback. As Portaria SECEX nº 14, of 17.11.2004, it can be considered for ends of evidence of the related regimen, venda in the domestic market effected the exporting commercial company, with the specific end of exportation.

The operations effected by “tradings” are characterized, mainly, for:
- exportation of products of different suppliers of consolidated form;
- necessity of capital minor of turn, had to the back to back operations;
- better attendance to the customers, for offering varied gamma of products;
- reduction of the operational costs;
- supplies that allow supply regularity.
- performance in diverse markets.