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The main objective of this study was to compare logistics operations of companies that use and companies that don't use the system of Drawback in their international transactions. The comparison was made based on the identification of relevant variables that justify incorporating this option of support to exports within the context of integrated logistics. The empirical study was conducted with a sample of 98 user companies and 38 companies non-users of Drawback, which provided information answering a structured questionnaire containing closed questions. Assuming that there is an association among the assertions related to the activities of Drawback between users and non-users, we used descriptive statistics and nonparametric to treatment of data obtained. Based on these results, we can conclude that knowledge for the operationalization of the Drawback is the biggest obstacle to having a greater number of companies using this customs procedure. As for users, agility and attendance of the expectations showed to be as the most relevant factors.

O REGIME ADUANEIRO DE DRAWBACK EM OPERAÇÕES LOGÍSTICAS INTERNACIONAIS THE DRAWBACK MECHANISM IN INTERNATIONAL LOGISTICS OPERATIONS