TEMPORARY ADMISSION AND EXPORTING

Temporary Admission allows the entry of goods in the Country with suspended tax pay, or with partial suspension when dealing with economic use, conditioned to its return in a determined deadline.

The following goods may be submitted to the temporary admission regime when sent to:

• Fairs, expositions, congresses and other scientific, technical, commercial or industrial events;
• Cultural and sportive events;
• Commercial promotion, including samples without commercial destination and commercial representative showcases;
• Temporary exercise of professional non-resident activity;
• The use of a non-resident traveler, when it is part of the luggage;
• Goods brought during the visit of foreign dignitaries;
• Reusable goods for conditioning and handling of other imported or exported goods;
• Goods to be submitted to assays, tests, fixing, repairs or restoring;
• Goods to be used for economic purposes in Brazil (employed in the provision of services or the production of other goods);
• Machines and equipment for economic usage (provision of services or production of other goods), under the form of operational lease, rent or loan;
• Goods destined to active enhancement operations (assembly, renewal, reconditioning, fixing, restoration, among others, applied to the good itself).

For the concession of the regime, the customs authority must observe cumulative accomplishment of the following conditions:
• Temporary importing, this condition being proved by any means considered to be competent;
• Importing without exchange coverage;
• Suitability of goods to the purpose to which they were imported;
• Responsibility to meeting tax obligations; identification of goods;


TEMPORARY EXPORTING

Temporary Exporting allows for the exit of goods from the Country with suspension/exemption of the payment of export tax, conditioned to its return in a determined deadline to the same state from which they were exported or after their submission to a process of fixing, repairs or restoring.

Goods with the following destinations may be submitted to the temporary export regime:

• Fixing, repair or restoration process, with payment of taxes on eventually employed material;
• Fairs, expositions, congresses or other scientific, artistic, cultural, technical, commercial or industrial events;
• Sportive competitions or exhibitions;
• Commercial promotion, including samples without commercial destination and commercial representative showcases;
• Performance of operational lease, rent, loan or service provision agreement abroad;
• Provision of technical assistance to products exported due to guarantee terms;
• Temporary activities regarding agricultural, including animals to fairs or expositions, herding, work, coverage or veterinary medicine cares.