Comil Carrocerias e Onibus is a Brazilian bus & coach manufacturing company established in 1985 with the purchase of bus company Incasel. Based in Erechim, Rio Grande do Sul, Brazil, it also has a factory in Mexico. Its products had been exported to 29 countries. Comil also manufactures grain storage buildings and equipment, and had abandoned the bus manufacturing business for two years. In 2002, Comil resumed bus production.