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Special Deposit - SD (DE)

Special Customs Old Deposit – DEA (extinct by the art. 726 of the Dec. nº 4.543/02)

The customs regime of the Special Deposit - SD (DE) is what allows the storage, with the suspension of tax payments, of parts, pieces, components and reposition or maintenance materials, for vehicles, machines, equipments, devices and instruments, foreign, nationalized or not, used in the activities of:

I - transport;
II – support for the agricultural production;
III – construction and maintenance of highways, railways, ports, airports, dams and services alike;
IV - research, prospection and exploration of mineral resources;
V – generation and transmission of sound and image;
VI - diagnosis, surgery, therapy and medical research, performed by hospitals, health clinics and laboratories;
VII - generation, transmission and distribution of electric energy; and
VIII – scientific analysis and research, performed through laboratories.

It may be authorized to operate the regime the company that:

I – Posses a negative certificate of debits related to taxes and contributions managed by the SRF;
II – has the information system of control of entrance, stay and exit of the goods, of registration and calculus of tax credits owed, extinct or with liability suspended, integrated to the corporative systems of the company in the country, with free and permanent access of the SRF; and
III – exercises one of the related activities above, under the quality of subsidiary or representative of the foreign exporter, import on consignation of parts, pieces, components and materials of reposition or maintenance for machines, equipment, devices and instruments, foreign, nationalized or not, used on such activities.

The admitted merchandise may have one of the following destinations:

a) re-export;
b) export, even when the goods are applied on repair or maintenance services of vehicles, machines, devices and foreign equipment, of passage through the country; 
c) transference to another special regime or applied on special areas;
d) dispatch for consuming; or
e) destruction, with the authorization of the consigner, under the beneficiary expenses.

The term of stay of the goods on the regime will b of 5 years, starting from the clearance for admission.

Basic Legislation:
- Decree nº 4.543, of 26/DEC/02, arts. 428 to 435.
- Normative instruction SRF nº 114, of 27/DEC/94.
- Ordinance MF nº 284, of 18/NOV/2003.