There are goods which can enter Brazil under a special customs regime, based on a temporary stay in the country. Find out how it applies to goods used in fairs, exhibitions, congresses and others.
The importing of goods used for fairs, exhibitions, congresses, competitions and other similar events of scientific, technical, commercial or industrial nature is made through the Brazilian Regime Especial de Admissão Temporária, which is a special regime that grants temporary admission. Alongside a normative resolution, it provides an easier process to bring goods into Brazil.
The Temporary Admission is a customs regime which provides a partial or full suspension of customs taxes for goods that enter Brazil with a purpose and for a determined period of time. It only applies for goods that will be exported back to their country of origin, and usually requests from beneficiaries that a terms of responsibilities are signed, to guarantee that the goods that enter the country are going to leave it. The responsibility term is called TR, or Termo de Responsabilidade in Portuguese.
Besides the responsibility term, it’s important to notice that depending on the use and the price of the goods, it may be necessary to present a guarantee of the suspended taxes. In case the regime's rules are disobeyed, there will be a fine of 10% over the custom cost of the goods.
In the case of products destined to fairs, exhibitions, congresses, competitions and similar events, there is another law which regulates their entrance. According to the law, for these products to enter Brazil it's necessary to present a DSI or Declaração Simplificada de Importação (which is a simplified import declaration) and a DE or Declaração de Exportação (which is the export declaration).
How It Works
In this case, the customs clearance and the concession of the temporary admission regime is made through DSI, presented by the individual or company responsible for the event in Brazil. When filling out the DSI, it isn't necessary to fill out the gaps related to the amount of taxes levied in the import, as well as the calculations related to it and the gross weight of each one of the imported products.
Alongside the DSI, it's necessary to present the Term of Responsibility, in which the beneficiary of the regime commits to pay the suspended taxes if the regime is not carried out. In the term, it's not necessary to determine the amounts related to the suspended tax credit, and no guarantee provision is needed as well.
It's important to notice that the regime concession depends on the documents which prove the connection between the goods’ owner and the event.
Leaflets and other promotional material related to the event, as well as giveaways that have little value, will be cleared without further formalities.
Sending the Goods Back Abroad
The return of the goods can be made through the DE, obeying the general rules of the customs clearance, or through DSE or Declaração Simplificada de Exportação, the simplified export declaration, written by the exporter or a representative, in terminal connected to Siscomex. For this, the entity that promotes the competition, or a company hired by it, has to be enabled to use Siscomex.
For goods that were imported through the DSI-Formulário, not registering at Siscomex, the re-export can be made through DSE-Formulário.