How to Import Art to Brazil
In the last few years, the Brazilian Government has been trying to encourage the development of culture in the country through the expansion of the art market by exporting and importing more cultural goods. This article outlines the process to import art to Brazil.
In the last few years, the Brazilian Government has been trying to encourage the development of culture in the country through the expansion of the art market by exporting and importing more cultural goods. This article outlines the process to import art to Brazil.
According to the Ministry of Development, Industry and Foreign Trade, Brazil has imported over USD 65 million in works of art and antiques between January 2014 to January 2015. Just as a comparison, the import of art to Brazil in 2011 was only a fraction of the figures we have today at USD 16.5 million, which shows the growing interest for imported art pieces.
Exports of Brazilian art are also significant and totalled nearly USD 82 million in 2014, having peaked at USD 122 million in 2013.
Special Regime of Temporary Admission for Art
The Federal Revenue Service, or Receita Federal, is the Brazilian Federal organization responsible for the customs supervision. In September of 2008, Receita Federal put into force a special regime of entry and exit of cultural goods in Brazil, allowing total exemption of import taxes if the items are re-exported again.
This regime regulates the temporary admission and exportation of cultural goods to Brazil. Cultural goods are defined as:
- Work of arts, literature, historical pieces, audio and audiovisual
- Musical instruments and equipment
- Sets
- Costumes
- Other goods necessary to perform at an exhibition, theater, opera, concert or event
The art pieces imported under this regime, need to fulfil some requirements in order to benefit from complete tax exemption. For example, the re-exportation of the goods needs to happen before the approved period expires.
If the works of art admitted by the temporary regime remain in the country after the determined period expires, some penalties may apply and the item will no longer be exempt from import duties. These duties will be charged and the consequent nationalization of the work of art must occur.
It is possible to convert a temporary addition into a permanent import without performing a re-export. To apply for permanent importation, the importer must provide a document called Despacho de Importação Definitiva, which is a dispatch of permanent importation. Upon submitting this document, importers will have to pay all import duties due and the work of art will then be nationalized.
Documents Required for the Temporary Import of Art
There are two options to perform custom clearance of cultural goods for temporary admission:
- DSI, a simplified import declaration: presented by a representative, which can be an individual or legal entity interested in importing the goods. This representative is responsible for the entry and exit of the goods to the country
- e-DBV, the Declaração Eletrônica de Bens de Viajante: Formerly known as DBA, this document is the accompanied baggage declaration and can be used by non-resident travellers to Brazil
Simplified Import Declaration
The DSI can be registered before the arrival of the works of art or at the entry of the goods into the country. The declaration must be signed by the individual or legal entity that owns the work of art and by the legal representative responsible for the good’s entry and exit from Brazil. If the legal representative presents another type of declaration of the goods, besides the DSI, the commercial invoice will not be requested in the customs process.
How to Complete the Simplified Import Declaration Form
In order to import art some fields deserve special attention:
- In the field “Finalidade da Admissão Temporária”, which is the Reason of the Special Admission, specify “Bens de Caráter Cultural” – cultural goods
- In the field “Informações Complementares”, which is additional information, specify the name, place and period of the events in which the art piece will be exhibited
- The field “Valores dos Tributos Incidentes” must not be completed
- The field “Correspondente Demonstrativo de Cálculos” must not be completed
- The field “Indicação do Peso Bruto dos Bens” must not be completed
- The DSI must be handed to the customs officer along with a responsibility term called Termo de Responsabilidade, also known as TR.
e-DBV for the Temporary Import of Art Pieces to Brazil
The entrance of works of art into Brazil under a special regime of temporary admission occurs even when a nonresident traveller brings some object of art to the country. For works of art with a total value of less than USD 3000 the TR is not required. In this case the temporary import e-DBV is enough to allow the entrance of the goods into Brazil.
If the value exceeds this amount, the entity or individual responsible for the event in Brazil will be required to submit the TR. The person responsible for the event must also ensure that the object will remain in Brazil during the determined period, and that it is returned or sent abroad before this period expires. For detailed information check the article Electronic Travelers' Customs Declaration: e-DBV.
Exporting Art from Countries in the European Union
To import art from Europe to Brazil not only must the Brazilian legislation be followed, but also the Council Regulation 3911/92, which is a European general rule created by the European Union in order to regulate the circulation of works of art.
The rule disposes the concession of the European export license to export cultural goods to countries that are not part of the European Union. According to the regulatory council a license is required to export works of art to third world countries. Therefore, European cultural goods must present this license in order to be imported to Brazil.
Permanent Import of Art Pieces to Brazil
To bring an art piece permanently to Brazil for private collections or for commercialization, it is necessary to register an Import Declaration, also known as DI with Siscomex. However, before the clearance process begins, it is necessary that the shipment containing the piece arrives to the Federal Revenue Service custom office in Brazil. By this time, the AWB of the shipment can be connected to the DI.
More details on the procedure of importing items to Brazil can be found in the article “The Complete guide to Brazilian Imports”
Taxes Due on Imports of Art to Brazil
The taxes are calculated on the value of the piece plus transportation costs. The following taxes are due on the import of art to Brazil:
Art items are exempt from IPI which is the tax on industrialized products.