This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.
The aim of this study was to determine how varying the inputted surface area value of wood samples would affect the determination of kiln-drying schedules using the drastic drying test. For this purpose, eight individuals of two Eucalyptus clones were selected. Specimens were obtained for drastic drying tests at 100 °C, to measure the basic density and to determine the initial moisture content. The initial and final temperatures and the drying potential were calculated in 100 mm × 50 mm × 10 mm samples, considering the surface area to be 130 cm² (Updated Method), in contrast to the surface area of 100 cm² that is commonly used in the method known as the Standard Method. Based on these findings, kiln-drying schedules were set for the lumber from each clone. Although the significant differences aforementioned, it was observed that the drying schedules developed by Standard Method and Updated Method are similar.
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