> OPERATION

Kinds of operations to:

• Commercial Enterprise
• Industrial Enterprise
• Service Enterprise

• Importation of capital goods and negotiable goods from third countries, importation rights tax-free, VAT or any other tax matter.
  
• Exportation of goods to third countries, in the same conditions with transformation processes.
  
• Introduction to the GCT when it's time for sale (Fiscal Warehouse Operation) of the sold piece, reducing the financial cost of nationalizing goods to put into stock.
  
• Purchase of capital and negotiable goods, for their transformation and sale to the GCT or exportation.
  
• Transfer of goods among users, exempt of VAT when they are goods that have not been nationalized yet
  

• Importation of capital goods and raw material from third countries, importation rights tax-free, VAT or any other tax matter.
  
• Production exportation to third countries, giving it the whole stimulus to the current exportation in the GCT.
  
• Capital goods purchase and supplies in the GCT for their usage and later appearance in the GCT (Façon)
  
• 100% of the production sold to the GCT (idem industrial area), paying importation VAT (21%) and tax about the imported piece of the products with MERCOSUR origin (simplified imported 40% and national 60%).
  
• Transfer of goods among users, VAT-free on goods that have not been nationalized yet.
  

• Capital goods and negotiable goods importation from third countries, exempt from the payment on importation rights, VAT or any other tax matter.
  
• Exportation of services to third countries.
  
• Capital goods purchase and supplies in the GCT for their later usage and appearance in the GCT (Façon).
  
• Sale of the total services to the internal market (idem industrial area), paying importation VAT (21%).
  
• Transfer of goods among users, VAT free on goods that have not been nationalizes yet.