Skip to content
GETCATax Studies Group on
Agribusiness Value Chains

Link 3 of 5

Storage and transportation

Between the farm and the plant or the port, goods are stored and moved. Every shipment, return and freight carries its own documents and its own tax credit.

  1. 1
  2. 2
  3. 3
  4. 4
  5. 5

Who takes part

  • General warehouses and grain merchants.
  • Carriers and owner-operator truckers.
  • Logistics and transshipment operators.
  • Cooperatives with storage facilities.

Technical agenda

  • Shipments to and returns from general warehouses and storage: documents and treatment under IBS and CBS.
  • Credits for freight buyers and hiring of owner-operator truckers.
  • Fuels under the specific regime and credits in transportation activities.
  • Tax documents in transit and the adaptation of the NF-e, CT-e and MDF-e e-documents to the new system.
  • Storage, drying and processing services provided to third parties.

Coordination

Coordinator to be appointed by the Executive Board. The annual work plan and delivery schedule are approved when the chamber is set up.