In Brazil, there is a special regime of goods destined to international sports competitions which are held in the country temporarily. Learn about it in this article.
Goods destined for international sports competitions are allowed to stay in Brazil for a period through a simplified procedure, according to the general special customs regime of Temporary Admission. This regime was created to allow the entrance of determined goods into the country and exempt or suspend the payments of taxes over them, in case they are imported for a specific end and for a fixed term, and as long as they are re-exported.
The goods used in international sports competitions can stay in the country for up to 30 days prior and 30 days after the established period of the event. Besides vehicles, all of the other necessary equipment for the performance of the event - such as tires, fuel and lubricant - can be temporarily admitted to Brazil.
How to Temporary Import the Goods
The simplified procedure for the temporary admission of the goods is to previously request authorization to SRRF or the Superintendência Regional da Receita Federal, the Regional Superintendencies of Brazilian Federal Revenue, of the area where the competition will take place. In case it occurs in areas whose jurisdictions belong to different Regional Superintendencies, the authorization has to be requested from Coana or Coordenação-Geral de Administração Aduaneira, the General-Coordination of Customs Administration.
The Regional Superintendencies and their jurisdictional areas are the following:
- 1st Fiscal Region - Federal District and the states of Goiás, Mato Grosso, Mato Grosso do Sul and Tocantins.
- 2nd Fiscal Region - states of Acre, Amazonas, Amapá, Pará, Rondônia and Roraima
- 3rd Fiscal Region - states of Ceará, Maranhão and Piauí.
- 4th Fiscal Region - states of Alagoas, Paraíba, Pernambuco and Rio Grande do Norte
- 5th Fiscal Region - states of Bahia and Sergipe.
- 6th Fiscal Region - state of Minas Gerais.
- 7th Fiscal Region - states of Espírito Santo and Rio de Janeiro.
- 8th Fiscal Region - state of São Paulo.
- 9th Fiscal Region - states of Paraná and Santa Catarina.
- 10th Fiscal Region - state of Rio Grande do Sul.
The authorization has to be requested before the goods' admission, either by the promoter entity of the competition or by another company hired to perform logistical services and get the customs clearance of the goods. The goods consumed in the country during the period of the competition may be subject to licenses from other government institutions. In these cases, it's necessary to have these import licenses before the goods are admitted in the regime.
The customs clearance can be made using the Declaração Simplificada de Importação, the simplified import declaration, known as DSI, using the forms II, III and IV of the normative instruction 611, which can be found at the end of this page as “Anexo II”, “Anexo III” and “Anexo IV”. They must be made before the goods arrive in the country. The declaration has to be presented with TR or Termo de Responsabilidade, which is the Term of Responsibility, that can be found by the end of this page under “Anexo I”.
It's important that either the promoter entity of the competition or the other company hired by it is enabled to use SISCOMEX, since it’s also necessary to register the DSI or the DI, the Declaração de Importação or import declaration. It's through these documents that the goods consumed in the country have to be dispatched for consumption, during the term when the regime is valid.
Re-exporting the Items
To send the goods back abroad, the documents which have to be fulfilled are the forms under "Anexo VI" and "Anexo VII" by the end of this page.
Leaflets and other promotional material related to the event will be cleared without further formalities.