A Importancia do Regime Aduaneiro de Drawback para Internacionalizacao de Empresas Brasileiras - The Importance of the Drawback Customs Regime for the Internationalization of Brazilian Companies

The objective was to seek evidence regarding the positive and negative aspects that have led Brazilian companies to institute or not, the Drawback customs regime. This is an Integrative Literature Review, with systematic content analysis, conducted between March-April/2017. Primary studies published between 2005-2017, online and in full, and data from the portal of the Secretariat of Foreign Trade of the Ministry of Development and Industry and Trade. The results showed that although the Drawback, effectively, reduces the tax burden of export inputs, there was no growth in the rates of use of the regime in relation to total Brazilian exports in recent years. Even among the users of Drawback, most of the part of the companies exported with a high nationalization index, without the benefits of the regime. Mainly due to the excess of the customs system and the lack of qualified personnel to operate it, the benefits of Drawback, although relevant - such as cost reduction, expansion of foreign markets, and improved production efficiency - did not encourage a significant have not encouraged a significant number of Brazilian companies to adopt it. Therefore, political investments are necessary to international trade, such as managerial training for its operation, with the aim of stimulating Brazilian companies to adopt the Drawback system.