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Temporary Admission

Regime that allows the import of goods that must stay in the country during a determined period of time, with the suspension of taxes, re-transforming to overseas, without suffering modifications that may grant them a new individuality. That suspensive regime has for objective to favor the import of goods to meet national interests of economic, scientific, technical, social, cultural way, etc.

Some basic conditions for the application of the regime are:

• constitution of the fiscal obligations on a responsibility term;
• use of the goods inside the agreed period of time and exclusively within the foreseen ends;
• identification of the goods; and
• import without an exchange cover.

The Secretary of IRS has authorization to establish other terms, limits and conditions for the concession of the temporary admission regime, as well as to establish its application to other cases besides the ones foreseen in the Customs Regulations.

Within others, they may be admitted in the regime, goods destined to:
• artistic, cultural and scientific expositions;
• commercial or industrial expositions and fairs;
• sport competitions or exhibitions;
• serve as an industrial model;
• tests, fixing, repairing or restoration;
• foreign tourist vehicles;
• Brazilian vehicles residing overseas, that may enter in the country as temporary character;
• recipients, wrapping and packaging;
• test and control devices;
• machines, equipment, devices and instruments, for demonstration on the educational establishment, investigation and medical-hospital;
• molds, matrixes and plates; and
• others, defined through the Secretary of IRS.

Basic Legislation:
- Decree nº 4.543, of 26/DEC/02, arts. 306 to 334
- Law nº 9.430, of 27/DEC/96
- Decree nº 2.889, of 21/DEC/98
- Normative instruction SRF nº 40, of 09/APR/99
- Normative instruction SRF nº 155, of 22/DEC/99
- Normative instruction SRF nº 115, of 31/DEC/01
- Normative instruction SRF nº 285, of 14/JAN/03
- Normative instruction SRF nº 470, of 12/NOV/04