ACC is a credit line offered before goods are shipped abroad. When an exporter closes an international sales contract but needs funds to produce the goods, they can apply for ACC through an authorized financial institution. With this, the exporter receives an advance in Brazilian real (BRL), equivalent to the exchange contract signed with the importer, helping to cover production costs such as raw materials, salaries, and other expenses before shipment.

ACE, on the other hand, is an advance granted after the goods have been shipped. This option suits companies that already have sufficient resources for production but wish to ensure an immediate cash influx, with the exchange rate fixed at the time of shipment. ACE typically has lower costs than ACC because the risk to the financial institution is substantially reduced, as the goods have already been dispatched, eliminating delivery-related uncertainties.

Both ACC and ACE are flexible, with no set minimum or maximum amounts for contracting. Their costs, generally linked to the interest rate of the contracted currency, such as the US dollar, make these tools more accessible. Additionally, ACE is not subject to taxation, which can be advantageous for many exporters.