Study for implementation of feasibility model of special customs drawback in labtest diagnóstica S/A

Abstract

The research discerns the special customs regime of drawback, presenting concept, applicability and operation of the scheme. They are detailed its forms, characteristics, benefits and drawbacks of each. Through data collection in the company Labtest Diagnostica S / A, there is the feasibility of implementing the system in the company, currently importing raw materials and ex- porting finished goods. In research, we analyze the company’s operations and suggested the use of the system, as well as set the most appropriate manner to the scenario experienced by the company.