Administrative and Tax Advisory
The right tax regime before your next shipment.
We provide full support with administrative and tax organization, helping you choose the ideal tax regime, cut costs and improve operational efficiency — preparing your company's foundations to expand with confidence.
- WHO IT'S FOR
- Companies that import or export and need a sound tax structure to grow
- WHERE
- Brazil · China · Hong Kong
WHAT WE DO
The tax groundwork for your imports.
Tax Regime (Simples Nacional · Lucro Presumido · Lucro Real)
The operation's first decision, made with the numbers.
See details
A comparison of how imports are taxed under each regime, based on product, margin and projected volume. The result is a well-founded recommendation — and, where it makes sense, a plan for switching regimes.
Tax Benefits and Incentives
State and sector incentives mapped for your operation.
See details
A review of the incentives that apply to the product, to the state where the goods are cleared and to their destination. Each benefit is weighed by what it requires in return, not just by what it promises.
Special Customs Regimes (Drawback · Entreposto · Admissão Temporária)
Tax suspension or exemption where the operation qualifies.
See details
Eligibility analysis for Drawback, Entreposto Aduaneiro and Admissão Temporária, with the controls and deadlines each regime requires. We only adopt what your day-to-day routine can sustain.
NCM Classification and Tax Treatment
The right NCM determines taxes, licenses and controls.
See details
Tariff classification of the product on technical grounds, plus a check of licenses, ex-tarifário reductions and administrative import controls, before the order. A wrong NCM means fines and delays.
QUICK GUIDE
Tax regimes
Simples Nacional
- Who usually qualifies
- Micro and small businesses with annual revenue under the regime's cap and none of the restrictions set by law.
- How imports are taxed
- Import taxes are paid at customs clearance, outside the DAS (the unified monthly tax payment). As a rule, they generate no credits and become part of the cost.
- What to analyze before shipping
- The landed cost, including import taxes and with no credits; the revenue cap and legal restrictions, such as having a partner based abroad.
Lucro Presumido
- Who usually qualifies
- Mid-sized companies with predictable margins and revenue under the regime's cap.
- How imports are taxed
- Through 2026, import PIS and COFINS generate no credits (cumulative regime). From 2027, CBS and IBS generate credits.
- What to analyze before shipping
- The product's actual margin versus the presumed margin; the burden of consumption taxes before and after the tax reform.
Lucro Real
- Who usually qualifies
- Larger companies, those required by law to use it, and companies with tight margins.
- How imports are taxed
- Non-cumulative consumption taxes (PIS/COFINS through 2026; CBS and IBS from 2027): imports can generate credits.
- What to analyze before shipping
- Accounting structure, use of credits and compliance cost relative to volume.
SPECIAL CUSTOMS REGIMES
Drawback
Suspends taxes on imported inputs used to make goods for export, or grants a tax exemption on imports that replenish inputs already used in exported goods.
Entreposto
Goods stored with taxes suspended until they are cleared into Brazil or re-exported.
Admissão Temporária
Goods that enter the country for a fixed period, with taxes fully or proportionally suspended.
WHY AWK
Four reasons to work with Awk.
End to end
From feasibility to final delivery, covering every stage of the import.
A base in China
Direct access to suppliers and logistics partners.
Real-world experience
More than a decade in foreign trade, across industries and on highly complex projects.
Integrated view
Tax, customs, logistics and commercial expertise in one team.
Frequently asked questions
Which tax regime is best for our imports?
It depends on the product, margin and volume. Brazil's tax regimes — Simples Nacional, Lucro Presumido and Lucro Real — treat imports differently, especially when it comes to consumption tax credits (PIS/COFINS through 2026; CBS and IBS from 2027). Choosing the regime is the first step in Administrative and Tax Advisory.
Can you help with Siscomex (RADAR) authorization?
Yes. When the operation requires the company to be authorized, we help with the application to Receita Federal, Brazil's tax and customs authority.
What is Drawback, and can my company use it?
A special customs regime that suspends taxes on imported inputs used to make goods for export, or grants a tax exemption on imports that replenish inputs already used in exported goods. We assess it as part of Administrative and Tax Advisory, together with Entreposto Aduaneiro and Admissão Temporária.
TALK TO US
The right regime is decided beforehand.
Tell us what your company imports, in what volume and under which tax regime.
