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Temporary Admission

The special customs regime of temporary admission is what enables to import goods which must remain in the country during a fixed period, with total suspension of tax payment, or partial suspension, in case of economic use.
From the regime concession, the customs authority shall follow the cumulative compliance of the following conditions:

  1. temporary import after this condition is proven by any qualified means;
  2. import without exchange coverage;
  3. goods suitability to the purpose they were imported for;
  4. constitution of tax liabilities in terms of responsibility; and
  5. goods identification.

Temporary Admission with Total Suspension of Tax Payment

In this modality, the Admission is applied to goods destined to the following activities:

  1. fairs, exhibitions, congresses and other technical or scientific events;
  2. scientific expedition or research projects, previously authorized by the National Council of Scientific Development and Research;
  3. theatrical performances, exhibitions and other cultural or artistic events;
  4. sports exhibitions or competitions;
  5. industrial or commercial fairs and exhibitions;
  6. trade promotion, including samples with no value commercial and showcases of salespersons;
  7. technical assistance to be performed by foreign technicians (applied to goods imported under a warranty);
  8. replacement and repair of:

    a) vessels, aircrafts and other foreign vehicles parked in national territory, in transit or under temporary admission regime; or

    b) other foreign goods submitted to temporary admission regime;
  9. temporary replacement of goods due to warranty;
  10. when in need of assembly, reconditioning or renovation;
  11. reconditioning and manipulation of other imported goods, if they are reusable;
  12. identification, reconditioning or manipulation of other goods to be exported;
  13. reproduction of phonograms and other audiovisual works, imported as matrixes;
  14. temporary agricultural activities, such as animals for fairs or exhibitions, work, reproduction and care of veterinarians;
  15. assistance and rescue operations due to calamities or to accidents which may cause threats to local environment and/or communities;
  16. temporary exercise or non-resident professional activity;
  17. immigrants waiting for their permanent visas to be authorized;
  18. baggage of non- resident travelers;
  19. carry out services of launching, integration and tests of systems, subsystems and space components previously authorized by the Brazilian Space Agency; and
  20. render repair and maintenance services of foreign goods, hired with a company located abroad.

The regime application is subject to:

a) the existence of any service agreement;

b) the presentation, by the interested party, of detailed description of industrial process to be carried out in Brazil, as well as the product quantification and qualification arising from industrialization.


With Partial Tax Suspension

Temporary Admission for Economic Use

The goods temporarily admitted in the country, for economic use are liable to pay IPI (Industrialized product Tax)and II (Import Duty), proportionally to their period of stay in customs territory. The proportionality is calculated by a percentage which represents the stay period of the goods in the country in relation to its shelf life period, according to income tax legislation.

Temporary Admission for Active Improvement

The special customs regime of temporary admission for active improvement is what enables the entry, for temporary stay in the country with suspension of tax payment, of foreign or denationalized, addressed to operations of active improvement and further re-export.
The considered active improvement operations are as follows:

  • industrialization operations related to processing, assembly, renovation, reconditioning, pack or re-pack applied to the goods itself; and
  • repair or renovation of foreign goods which must go back changed to their country of origin.

For the regime application, the basic conditions are as follows:

  • the goods should belong to the person located abroad and admitted without exchange coverage;
  • the beneficiary should be a legal entity located in the country; and
  • the operation should be set forth in service agreement.

Liability Commitment

The tax portion due in import suspended in virtue of the application of temporary admission regulation shall be consubstantiated in Liability Commitment (TR).

Warranty

The regime sets forth a warranty equivalent to the amount of suspended taxes.

Regime Concession and Stay Period

The temporary admission regime shall be granted upon request of the interested party, legal entity that makes the goods import.

The stay period shall be established as follows:

  • by the period contracted:

    a) of rental, loan, operating lease or service rendering, postponeable in the extent of that, in the event of import for economic use;

    b) to render services of processing, assembly, renovation, reconditioning, pack or re-pack, according to Paragraph X from Article 4; or

    c) for trials or tests related to the development of prototypes up to the limit of five years; or
  • up to three months, in other cases, extendable only once, for the same period.

To set the period, the customs authority shall consider the purpose the goods are addressed to and the time necessary for the process for their re-export.

The extension of the regime validity period can be granted by the chief of IRS local unit different from the one when there was the admission clearance. The regulation validity extension shall be granted upon request of the interested party, based on a regime extension application.

Regime Extinction

The regime is extinct in the following cases:

  • re-export;
  • delivery to National Treasury, free from any expense, provided that the customs authority agrees to receive them;
  • destruction, at the interested party expense;
  • transfer to another special regime; or clearance for consumption, if nationalized.

Year

Type of Regulation

Description

05/23/2008

SRFB – Normative Ruling nº 850

Amends the Normative Ruling SRF nº 285, of January 14 of 2003 that sets forth the application of special customs of temporary admission.

01/14/2003

SRF – Normative Ruling nº 285 (Amended by Normative Ruling SRF 317/03, 357/03, 470/04, 550/05 and 676/06)

Sets forth the application of special customs of temporary admission.

12/26/2002

Decree nº 4.543 (Amended by Decrees nºs 4.765/03, 5.138/04, 5.268/04 and 5.431/05)

Regulates the administration of customs activities, inspection, control and the taxation of foreign trade operations.

 

 

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