Special Temporary Admission Regime
When coming to Brazil there is a Special Regime that grants total or partial exemption of taxes due to the entry of some goods in the country. In this article, we will take a look at the Regime Especial de Admissão Temporária.
Overview
The Regime Especial de Admissão Temporária, which is Portuguese for Special Temporary Admission Regime, is a special customs regime that allows the entry of goods in Brazil, provided that they enter the country with a specific purpose and for a certain period of time. This regime grants total or partial exemption of payment of taxes due, provided that the importer commits themselves to exporting the goods out of Brazil.
If the importer does not comply with the conditions, requirements or deadlines when they are granted the Special Temporary Admission Regime, a fine of 10% on the FOB value of the goods will apply.
Qualification for the Special Regime
The special temporary admission regime will be granted to travellers residing abroad and who are entering Brazil with goods with an overall value of more than USD 3.000. The traveller should present the goods admitted under the Special Temporary Admission Regime to customs inspection. The traveller residing abroad is an individual person who:
- Does not reside permanently in Brazil and is not classified as a resident of the country
- Has withdrawn permanently from Brazilian territory and submitted the Comunicação de Saída Definitiva do País, which is Portuguese for Communication of Permanent Departure from the Country
- Has withdrawn permanently from Brazil or has been absent temporarily without submitting the Communication of Permanent Departure from the Country, after they have completed 184 days of permanence abroad, either consecutive or not, within a period of up to 12 months
- Has entered Brazil on a temporary visa and has remained in the country for less than 183 days, either consecutive or not, within a period of up to 12 months
- Has entered Brazil on a temporary visa and has remained in the country until before the day of obtention of a permanent visa or employment contract, if this occurs before completing 184 days of permanence in Brazil, either consecutive or not, within a period of up to 12 months
- As a nonresident of the country, enters Brazil to render services as an employee of a foreign government entity located in Brazil, except if that person is a Brazilian national and has returned to the country with the intention of remaining permanently
The traveller should provide information at customs concerning their return abroad and maintain this updated data with an office of Receita Federal, which is Portuguese for Federal Revenue. If requested by the Federal Revenue, the traveller should present the goods admitted under the special regime to a Federal Revenue office for purposes of termination of the special regime.
Which items are covered by this Special Regime
This type of special admission covers the following items:
- Clothing, accessories and personal adornments
- Hygiene and beauty products
- Binoculars and cameras, accompanied by compatible quantities of batteries and accessories
- Portable devices for recording or reproduction of sound and image, accompanied by compatible quantities of the corresponding physical means of support of the recordings, batteries and accessories
- Portable musical instruments
- Cellphones
- Manual tools and objects, including portable computers for the exercise of professional activities or leisure of the traveller, provided they are compliant to customs legislation
- Baby strollers for transporting children and auxiliary equipment for travellers with special needs
- Portable hemodialysis devices and similar medical equipment and other similar equipments
- Goods for humanitarian clinical and surgical activities
- Vehicles of travellers residing outside of Mercosul
- Goods intended to be utilized in the making of any object or in the maintenance of any project of space-related activities
The special temporary admission policy may also apply to goods used in the following purposes:
- Fairs, exhibitions, congresses and other scientific or technical events
- Scientific research or expeditions, provided that they are related to projects authorized beforehand by the Conselho Nacional de Desenvolvimento Científico e Tecnológico
- Shows, exhibitions and other artistic or cultural events
- Sporting competitions and exhibitions
- Trade or industrial fairs and exhibitions
- Trade promotion, including not-for-sale samples and samples used by sales representatives
- Inward processing
It is important to state that for the items mentioned above, there is total exemption of taxes due on their entry into Brazil.
The following goods can also enter Brazil under the Special Temporary Admission Regime, but with partial exemption of taxes due. In these cases, the amount of taxes due will be proportional to the length of their stay in Brazil:
- Machinery and equipment for economic use - used in the provision of services or in the production of other goods - in the form of operating lease, rent or loan
Customs clearance
The necessary procedures for applying for the Special Temporary Admission Regime during the custom clearance process depends on the purpose of the goods and the beneficiary of the regime. The custom clearance of the goods admitted under this Special Regime are required to follow these specifications:
- In the case of accompanied baggage brought by a non-residing traveller in Brazil, a Declaração Eletrônica de Bens de Viajantes or e-DBV, which is Portuguese for Electronic Travellers’ Customs Declaration, should be presented at the moment of customs clearance
- In the case of goods brought by a foreign dignitary, a Declaração de Entrada de Bens Estrangeiros, which is Portuguese for Declaration of Entry of Foreign Goods, should be presented at the moment of customs clearance
- In the case of entry of instruments or equipment accompanying promotional material in circulation in Mercosul member states that will be distributed at fairs, trade shows or any other touristic, cultural, educational, sporting, religious or commercial event of these countries, a Declaração Aduaneira de Material Promocional, which is Portuguese for Customs Declaration of Promotional Material, should be presented at the moment of customs clearance
- In the case of goods included in cultural events or projects imported by any state member of Mercosul, a Declaração Aduaneira de Bens de Caráter Cultural, which is Portuguese for Customs Declaration of Cultural Goods, should be presented at the moment of customs clearance
- For all other type of goods, a Declaração Simplificada de Importação, which is Portuguese for Simplified Import Declaration, is to be presented at the moment of customs clearance