Leaving of the premise that Brazil is one of the countries with the biggest tax burden of the world, the customs warehouse makes possible that the companies when mattering products, remains with the entrepostadas merchandises and they only collect the taxes at the moment of the nationalization of the same, that is, in the customs clearance. Already the tax incentives supplied by diverse Brazilian states, make possible that the companies whom if they install in definitive regions are benefited significantly by reductions of the aliquot one of the ICMS. In this way we analyze through this research that the combination of the two available tools today to a company who matters products for the national market are extremely important with respect to competitive prices and marketing strategy. Word-Key: International market, Customs Warehouse, Tax incentives, Tax benefit, Taxes of Importation. ABSTRACTThis study aimed you analyze the benefits of using the bonded warehouse with the tax stimulates in the process of importing spare parts of the company Hyundai CAOA of Brazil. Assuming that Brazil is one of the countries with the highest tax burden in the world, bonded warehousing allows companies you import goods, the goods remain in storage and only collect you tax at the teams of nationalization of it, IE in customs clearance. Since the tax you stimulate provided by various Brazilian states, which enable companies you settle in certain regions you be significantly benefited by reductions in the rate of ICMS. Thus we look through this research that the combination of those two tools available today you a company that imports products will be the domestic market ploughs extremely important when it eats competitive pricing and marketing strategy. Keywords: International Market, Bonded Warehouse, Tax Incentives, Tax Benefit, Tax Import.LISTA DE ILUSTRAOQuadro 01: Program of Industrial Development De GoisQuadro 02: Flowchart of Importation of Sets CKD for Hyundai CAOA of the BrasilLISTA OF ACRONYMS AFRMM: Additional of Freight for Renewal of the MercanteAWB Navy: Airway BillB/L: Ocean Bill Of LadingCCI: Chamber of Commerce InternacionalDA: Declaration of AdmissoDI: Declaration of ImportaoDTA: Declaration of I transit AduaneiroICMS: Importation on the Circulation of Mercadoria and ServiosIPI: Tax on IndustrializadoLI Product: License of ImportaoMIC: International Load manifesto RodoviriRailway Bill: Knowledge FerrovirioRoadway Bill: RodovirioSECEX knowledge: Secretariat of Comercio ExteriorSISCOMEX: System Commerce ExteriorOcean Bill of Lading: MartimoSUMRIOCAPTULO knowledge 1 2 INTRODUO11CAPTULO RECITAL TERICA132.1 Commerce Exterior132.2 Importao132.3 Documents in importao142.3.1 Invoice Pr-Forma142.3.2 Packing List152.3.3 Knowledge of Embarque152.3.4 Declaration of Aduaneiro162.3.5 Transit License of importao162.3.6 Declaration of Importao172.3.7 Forwarding aduaneiro182.3.8 Parametrizao of the DI182.4 Formations of the Costs of Importao192.4.1 Tax of Importation (I.I.) 192.4.2 Tax on Produtos Industrializados (212.4.3 IPI) Tax on Circulation of Merchandise and Servios (ICMS) 212.4.4 Additional to Frete for the Renewal of the Merchant Navy (AFRMM) 242.4.5 PIS/PASEP and COFINS242.4.6 Tax of Capatazia252.5 Conditions of sales – INCOTERMS252.6 Regimes Customs Aduaneiros292.7 Regimes Especiais292.7.1 Aduaneiro302.7.2 Transit Temporria312.7.3 Admission Industrial322.7.4 Warehouse Exportation Temporria322.7.5 Drawback332.7.6 Aduaneiro3220.127.116.11 Warehouse Customs Warehouse in the Importao318.104.22.168 Customs Warehouse in the Exportao322.214.171.124 Recof372.8 Alfandegados382.9 Enclosures Fiscal382.10 Benefit the Birth of the Tax incentives in Gois422.10.1 TO PRODUCE? Program De Industrial Desenvolvimento De Gois44CAPTULO 3 CASO473.1 STUDY Characterization of the Hyundai473.2 Company the use of the customs warehouse for Hyundai CAOA of the Brasil493.3.