Temporary Admission

Temporary Admission is the customs procedure that allows the entry of certain goods in the country with a certain purpose and for a certain period of time, with the total or partial suspension of payment of customs taxes that levy on the import, with the commitment that the goods will be exported again afterwards.

This regime is regulated by IN SRF n. 1404/13 and additional laws that deal with specific situations and aims to facilitate the temporary entry into the country of:

  • Goods for the attainment / participation in events of cultural, artistic, scientific, commercial and sports nature , for assistance and rescue, for packaging and transportation of other goods and for trials and tests, with a total suspension of taxes;
  • Machines and equipment for economic use (or provide services in the other goods production), in the form of operational leasing, rent or loan, with taxes partial suspension and payment proportional to the stay length in the country;
  • Goods for active improvement operations (assembly, reconditioning renovation, repair, restoration, among others, applied to the item), with total taxes payment suspension.

It should be noted that the entry of goods subject of leasing transactions into the customs territory, contracted with the lessor corporation abroad, should not be confused with the arrangements for temporary admissions and are subject to the general rules governing the common system of import.

Except as provided for by law, the beneficiary of the scheme must sign a waiver assuming responsibility for payment of the taxes suspended in case of failure of the scheme.

In the event of noncompliance with the conditions, requirements or deadlines for implementing the scheme, also applies a fine of 10% of customs value of goods.

Depending on the purpose and value of the goods, it may be required, in addition to signing the waiver, the presentation of the guarantee of the suspended taxes.

Among others, goods used for the purposes listed above may be considered subjects of temporary admission:

  • Fairs, expositions, congresses or other scientific or technical events;
  • Events of a cultural and sporting characteristic;
  • Commercial promotion, including samples without commercial destination and commercial representative samplers;
  • Temporary exercise of professional activity of a non-resident;
  • The use of a non-resident traveler, in case of items of luggage;
  • Property brought during a visit of foreign dignitaries;
  • Reusable goods for packaging and handling other imported or exported products;
  • Subjects of tests, rehearsals, repair, repair or restoration;
  • Goods to be used with economic purpose in Brazil (used to provide services or to produce other products).

Customs Clearance of Temporary Admission

The procedure to apply for customs clearance as well as the customs declaration to be used depends on the purpose of the goods and the beneficiary of the scheme.

The scheme is granted only after the compliance of any specific administrative controls from other government agencies and their request and grant and also the customs clearance for goods should be made based on:

Electronic Declaration of Traveller’s Goods (e- DBV), in case of entry of goods contained in accompanied baggage brought to Brazil by a non-resident traveler;

Declaration of Foreign Assets, in case of temporary admission related to goods related to the visit of foreign dignitaries to Brazil;

Customs declaration of Promotional Material, in case of apparatus and equipment accompanying promotional material in circulation in MERCOSUL, which is to be used or distributed for free on occasion of fairs, exhibitions, conferences, seminars, meetings, workshops or other similar activities of tourist, cultural, educational, sporting, religious or commercial aspect in these countries;

Customs Declaration of Assets of Cultural Character, in case of products that are part of designs or cultural events, brought to the country and provenient from countries members of Mercosul, when this statement has been used in the customs clearance of the goods exit from the foreign country.

Simplified Import Declaration (DSI) - Form (Annexes II to IV of IN SRF n. 611/06), accompanied by the Bill of Lading or equivalent document and proforma invoice, if applicable, in case of temporary admission of:

  • Samples without commercial destination and comercial representative samplers;
  • Goods exclusively intended for competition;
  • Assets necessary for the conduct of cultural events;
  • Goods for trade fairs, exhibitions, conferences and other scientific events, technical, commercial or industrial;
  • Goods intended for clinical and surgical activities of humanitarian character;
  • Vehicles, from travelers residing abroad, except in Mercosul countries;
  • Goods for the implementation of release, integration and testing systems, subsystems and space component.

Simplified Import Declaration (DSI), formulated by the importer or its representative in a personal computer connected to the Integrated Foreign Trade System (Siscomex), accompanied by the Bill of Lading or equivalent document and proforma invoice, if applicable, for the other cases in which goods are accepted for non-economic use, including unaccompanied baggage of a non-resident traveller in Brazil, or Import Declaration (DI), formulated by the importer or his agent on a microcomputer connected to Siscomex in cases of admission of goods for economic use..

Attention: Vehicles in exclusive private use of tourists resident in Mercosul countries can travel freely in the country without any customs formalities, as long as the driver ports the documentation required by applicable law to the traveler and that the vehicle does not transport goods, by quantity or characteristics that may lead to assumption of commercial purpose, or which are inconsistent with the purposes of tourism (Article 309 of Decree No. 4.543/02).

Goods are automatically submitted under temporary admission, provided that compliance with the specific regulations for each case:

  • The vehicles used exclusively in the international carriage of cargo or passenger, that enters the country performing this activity;
  • Vehicles of nonresident foreign traveler, exclusively on border traffic;
  • Ships, aircraft and other goods intended for carrying out research and scientific research activities on the continental shelf and in waters under Brazilian jurisdiction;
  • Fishing vessels authorized to operate in national waters;
  • Units of foreign cargo, equipment and accessories, including for use in domestic transportation, and
  • Foreign vessels in the cruise trip along the Brazilian coast, calling at domestic ports, or coastal shipping.

Termination of Scheme

During the scheme, some specifications regarding the assets shall be followed, in order to release the guarantee, if any, the obtention of the accountability declaration and, consequently the termination of the scheme:

  • Return abroad;
  • Delivery to the IRS, free of all expense, provided that the customs authorities agree to receive them;
  • Destruction, at the expense of the applicant;
  • Transfer to another special customs scheme, or
  • Clearance for consumption (nationalization of assets).

When the return of temporarily admitted goods abroad occurs, their purpose and the quality of the beneficiary will also define the procedure to be applied and the type of customs declaration to be used.

As appropriate, specific applicable forms may be used to some situations or declarations of common or simplified export (electronic or paper form).

Referencing Guide

Instrução Normativa SRF nº 1361/03
Instrução Normativa SRF nº 611/06
Instrução Normativa SRF nº 35/99
Instrução Normativa SRF nº 40/99
Instrução Normativa SRF nº 10/00
Instrução Normativa SRF nº 57/01
Instrução Normativa SRF nº 469/04
Instrução Normativa RFB nº 562/05
Instrução Normativa SRF nº 117/98
Instrução Normativa SRF nº 120/98
Instrução Normativa da RFB nº 1385, de 15 de agosto de 2013