How to Export to Brazil - Sprint Lazio

Brazil – Ministry of External Relations
Suspension: This regime is applied when the goods imported are to be exported
after undergoing an industrialization process. In this case, the payment of the import
taxes is suspended. This regime is granted by the Foreign Trade Secretariat (SECEX)
and it becomes effective with the electronic issuance of the Drawback Concessionary
Act. Verification is performed by confronting the imports performed with the exports
linked to the respective Concessionary Act, in accordance with the data appearing in
Siscomex.
Exemption: This regime is applied in the form of exemption from taxes required in the
import of goods in quantity and quality equivalent to that used in the industrialization
of a product that is proved as being already exported. The regime is also granted by
SECEX through a Concessionary Act. To be entitled to this regime, companies have
to provide proof of the imports and exports already performed, by means of the
relevant electronic documentation recorded in Siscomex.
Restitution: This modality refers to the total or partial restitution of taxes paid in
importing goods that are exported subsequently to industrialization. The regime is
granted by the Federal Revenue and Customs Administration (SRF).
III.9.2. Temporary admission
Temporary Admission is the customs regime that allows for the entry of certain goods
into the country, for determined purpose and period of time, with total or partial
suspension of the payment of customs taxes imposed on their import and the
commitment to have them reexported.
This regime is regulated by SRF Normative Instruction no. 285/03 and complementary
laws that address specific situations, and aims to facilitate the entry into the country
of:
• Goods destined for participation/inclusion in events of cultural, artistic,
scientific, commercial and athletic nature, for assistance and rescue, for
packaging and transportation of other goods and for tests and experiments,
with total suspension of taxes;
• Machinery and equipment for economic use (in services or in the production of
other goods), in the form of operational leasing, rent or loan, with partial
suspension of taxes, proportional to the period of stay in the country; and
• Goods destined for active improvement of operations (assemblage, renovation,
reconditioning, repairing, restoration, among others, applied to the goods
themselves) with total suspension of tax payment.
It must be noted that the entry of goods that are the object of commercial leasing,
contracted with leasing entities based abroad, into a customs territory is not to be
confused with the temporary admission regime. Furthermore, it will be subject to the
general norms that regulate the ordinary import regime.
How to export to Brazil 73