Import Cost Analysis: A Case Study on an Oil & Gas Company in Brazil

The present work aims to analyze the financial impacts incurred in a Norwegian company based in Macae in the oil and gas industry. In this manner it is intended, at first, to enter in foreign trade facing its history in the world as well as in Brazil, the taxes, laws, NCMs and Incoterms to which the case study of the company is based on for its critical analysis. Then, it presents the company and the flowchart of tasks prior to embark the goods and as a result it analyzes the numbers incurred of the processes, the transport more used at the most and employment of its resources concerning the processes of importation. Finally, it is submitted to the analysis of the costs generated by the choice of air freight shipments and using special customs regime Repetro. The methodology used in this study consisted of an exploratory research, explanatory and descriptive made via books, scientific articles, papers, essays and Internet sites. Secondary data were also raised along with the company studied. Thus, when analyzing the theoretical and practical aspects, it has been highlighted the importance of the employment of inputs in an optimized way with the aim of generating increasingly less cost to the company. Among the analyzes and results obtained, it was realized that there is no planning in acquisition of inputs resulting in exacerbated use of the air freight shipment, as well as the little use of special customs regime Repetro.