Rebeca Duran

Rebeca Duran

Staff Writer
The Brazil Business


Introduction to Depósito Especial

Rebeca Duran

Rebeca Duran

Staff Writer
The Brazil Business


Depósito Especial is a Brazilian customs regime that gives benefits to the companies involved with it. This article outlines what this regime is and how to apply for it.

Depósito Especial it's the customs regime of special deposit – known as DE – that allows for the storage of parts, materials and reposition of maintenance parts without paying taxes for foreign vehicles, machinery, equipment, appliances and instruments in cases defined by the Minister of Finance.

Goods Accepted in the Regime

The admission of imported goods in the regime will be based on specific import declaration formulated by the company beneficiary of DE in Siscomex. To be accepted in the regime the goods must be designated to one of the following areas:

  • aircraft
  • aircraft engines and reactors
  • flight simulators
  • tools exclusively used in aircraft
  • equipment for loading and unloading of aircraft (loaders)
  • tractor-tugs aircraft
  • ships
  • locomotives
  • wagons and railway equipment
  • cargo units
  • agricultural tractors, machinery, equipment and implements

The period in which the goodsare admitted in the regime lasts for at most 5 years since the date of clearance from the admission. Customs control of entrance, permanence and exit of goods will be made through computerized processes based on the software DE Sys.

The control must be held by the company beneficiary by the regime and must be in accordance with the normative act established by Federal Revenue Secretariat – known as SRF.

Companies Allowed on Depósito Especial

Only imported goods without exchange coverage are admitted in the regime, except in cases authorized by the Minister of Finance. Companies that can apply for DE are the ones that perform activities of:

  • transport
  • support to agricultural production
  • construction and maintenance of highways, railways, ports, airports, dams and services related to it
  • research, exploration and exploitation of mineral resources
  • generation and transmission of sound and image
  • diagnosis, surgery, therapy, and medical research carried out by hospitals, health clinics and laboratories
  • generation, transmission and distribution of electricity
  • scientific analysis and research carried out by laboratories.

Companies that are Already Part of the DE

  • TAM Linhas Aéreas S.A.
  • Toshiba Medical do Brasil LTDA
  • Man Diesel & Turbo do Brasil LTDA
  • Dessault Falcon Jet do Brasil LTDA
  • Lider Taxi Aéreo S/A – Air Brasil
  • Jet Aviation do Brasil Serviços de Suporte e Manutenção à Aeronaves LTDA
  • VRG Linhas Aéreas S.A.
  • GE Healthcare do Brasil Comércio e Serviços para Equipamentos Médico-Hospitalares LTDA
  • TAM Aviação Executiva e Taxi Aéreo S.A.
  • Alpha Trading S/A
  • General Eletric do Brasil LTDA
  • Scientific – Comércio e Importação LTDA
  • Caterpillar Brasil LTDA
  • Agusta Westland do Brasil LTDA
  • Philips Medical System LTDA
  • Siemens LTDA
  • Varian Medical Systems Brasil LTDA
  • Morro Vermelho Taxi Aéreo LTDA
  • Komatsu Brasil Internacional LTDA
  • P&H Minepro do Brasil Comércio e Indústria LTDA
  • Sul Imagem Produtos para Diagnósticos LTDA
  • Distribuidora Cummins Minas S.A.
  • GE Celma LTDA
  • Bucyrus Brasil LTDA
  • Companhia Vale do Rio Doce - CVRD

Benefits of the Customs Regime

Among the benefits provided by Depósito Especial, the following can bedeemed the most important:

  • The goods admitted in the regime may be stored in the establishment of the beneficiary company (non bonded), without the need of the company to allocate a specific area (physical segregation) to store them.
  • Aminimum paid capital (capital mínimo integralizado) is required or a bank warranty (fiança bancária) or insurance customs must be presentedtorequest to be part of DE.
  • The goods admitted in the regime can be re-exported (returned without exchange hedging) to the consignor without dispatching them for consumption.
  • The regime allows the exportation of goods without payment of the taxes levied on imports.
  • The goods admitted can be transferred to another special customs regime or to special regimes applied in special areas.
  • If the goods admittedare acquired by a national company that enjoys the tax exemption or reduction of DE, the regime allows the dispatch of nationalization tobe presented by the purchaser (someone other than the beneficiary of the regime) that can also enjoy the benefits of the tax exemption or reduction in this operation.
  • Suspension of payment of the Additional Freight for the Renewing of the Merchant Marine (AFRMM) in the admission of goods.

Be Part of Depósito Especial

The applicationforthe regime depends on the prior authorization of the interested company by SRF. To be accepted in the regime, the company must:

  • Fill in the requirements for the provision of a certificate of debts related to taxes and contributions administered by the SRF.
  • Be registered in DE Sys .
  • Exercise one of the activities previously listed or act as a subsidiary or representative of the foreign manufacturer that develops the same activities.

Content of the Application

The applicationfor the regime must contain the name of the company, the activity that the company will exercise or the indication that the company is a subsidiary or a representative of a foreign manufacturer, the CNPJ of the company and the address of the establishment where the Depósito especial will be operated.

The following documentation shall be presented with the application to the SRF unit with jurisdiction in the establishment specified by the company:

  • Act of incorporation, statute or articles of association of the company, duly registered. If the company were a trading or a corporation the documents certifying the mandate of their managers must be presented as well.
  • Technical documentation related to DE Sys.

Waiting for SRF Decision

After doing the procedures mentioned above, it's up to SRF to:

  • verify the correct statement of the request for the application
  • verify the integrity of the documentation related to DE Sys and test the access to the system
  • examine the company's request and decide whether to authorize it or not andinform the company of their decision to allow it to operate in DE or not

The admission of the company to operate in DE will be granted by SRF through an Executive Declaratory Act (Ato Declaratório Executivo) – ADE. The ADE must indicate the CNPJ number and the address of the establishment where the system will be operated, and the activity that the company will exercise or the indication that the company acts as a subsidiary or representative of a foreign manufacturer.