Temporary Admission of Cultural Goods
The Temporary Admission is the customs procedure that allows the entry of goods to Brazil for a determined period of time. It grants the total exemption of import taxes, under the commitment to re-export. In this article we will find out about this regime.
Definition of Cultural Goods
The Federal Revenue Service considers cultural goods as everything that is necessary to carry out an exhibition, show, dance performance, theater, opera, concert or similar cultural event.
The following items are included in this definition
- Works of art, literature, historical, photographic and audiovisual
- Instruments and musical equipment
- Sets and costumes
Tax relief
Import tax exemption is granted on art objects such as paintings, drawings, engravings, prints, lithographs, works of statuary art or sculpture. This is also valid for antiques over 100 years old.
Proceedings
Temporary Admission is granted based on proof of service activities in the cultural area. This is registered on the Simplified Import Declaration form, known in Portuguese as Declaração Simplificada de Importação-DSI, presented by the importer for the entry of goods in the country. The DSI should be completed by the importer through SISCOMEX, which is the Integrated Foreign Trade System.
The form must be accompanied by images, designs, plans, or other resources to identify the objects. For the import and export order of cultural goods a commercial invoice is not required, instead a statement containing a list of the goods must be presented. This document is issued by the person or entity that owns the goods.
Customs clearance
Art and historical works that are brought into the country for the use in the following activities might be exempt from physical inspection
- Museum, theater, library or cinematheque
- Event promoter or entity supported by the Government
- Event promoter or entity notoriously recognized
- Diplomatic mission or consular department of a permanent nature
Some cultural goods that require special handling conditions, conservation or are classified as antique, rare or fragile may also not require physical inspection. Cultural goods may, in the interest of the importer, be inspected at the location of the event.
The re-exportation of cultural goods
The return of goods abroad can be accomplished either by re-exporting customs clearance, or in the Baggage Monitored Condition, which is when the cultural goods are brought in the luggage of the importer.
If the return is by re-export it will be based on the Declaração Simplificada de Exportação-DSE, which is Portuguese for Simplified Export Declaration. It is similar to the DSI form, but for export purposes. If the return of the goods occurs in installments, the applicant must indicate in the additional information field of the DSE that it is a partial return.
In case of Baggage Accompanied Condition-BAC, the traveller must submit to the customs authorities a copy of the DSI or the BAC form used to issue the regime, for the notes necessary to formalize the exit. This form can be found on the Receita Federal website.
Goods temporarily admitted that were not physically inspected are exempt from this custom formality during re-export. The applicant must prove, with documentation that the re-export of the goods to the office that had given the initial admission.