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Temporary Import Methods for Brazil

Wednesday, February 10, 2016

UPDATE: As of January 1, 2022, Brazil Officially Left ATA Carnet System - No Longer Accepts or Issues ATA Carnets. More Info.

Depending upon the purpose of a temporary import into Brazil, there are several different methods available. Here are some, but not all of the options.

Items for demonstration.

  • There are three options for temporarily importing demo equipment into Brazil
    • If you have a Brazilian entity, you may lease that demo item to your Brazilian entity for up to 2 years.
    • Use the drawback model where duty and tax are paid at importation and then a portion of those payments are returned 3-4 months after re-exportation.
    • Make a permanent importation. Pay duty and tax.

Goods for expositions, fairs and congresses.

  • Brazil has a routine for temporary imports for expositions, fairs and congresses.
    • DECEX, the Brazilian Department of Operations for Foreign Trade, must approve the application PRIOR to shipping the goods.
    • The term of the temporary import is limited to 5 years for this purpose.
    • Fines are frequent and severe for improper presentation of documents.

Equipment/goods for special events i.e. Rio 2016 Summer Olympics.

Resources:

The Brazil Business

bridgat - The bridgat.com Forum

Drummond Advisors