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Temporary Export

It allows the exit of the national or nationalized goods from the country, with suspension of export taxes, conditioned for the re-import under a determined period of time, within the same state in which it was exported.

The regime facilitates the exit of the goods that go overseas for expositions, fairs, competitions, tests, promotions, repairs, fixings, restorations, or for help or support for the person that is traveling overseas who might be needing them for the exercise of his/her professional or leisure activities, benefiting the exporter/importer for the non-occurrence of the generated fact from the import tax and from the industrialized product tax, when it is from the re-entrance of the goods in the country.

The temporary export must operate with a defined objective and for a determined period of time, having the suspension assured from the export tax, when necessary, through a signature of a Responsibility Term, deposit, precaution and bond released.

The regime is applied to destined goods for:
• fairs, expositions, congresses or other scientific or technical events;
• spectacles, expositions and other artistic and cultural events;
• sport competitions or exhibitions;
• commercial or industrial fairs or expositions;
• commercial promotion, including samples without commercial destination and commercial representative samplers;
• execution of contract of operational leasing, rent, loan or customer services, overseas;
• technical assistance services for exported products, in virtue of guarantee terms;
• activities of interest of the agro-livestock, including animals for fairs or expositions, pasture, work, cover or care of the veterinarian medicine; and
• military employment and logistics support for the Brazilian troops designed to integrate peace strength in a foreign territory.

Basic Legislation:
- Decree nº 4.543, of 26/DEC/02, arts. 385 to 401
- Decree nº 4.765, of 24/JUN/03
- Ordinance MF nº 675, of 22/DEC/94
- Ordinance SRF nº 155, of 09/FEB/00
- Normative instruction SRF nº 62, of 04/07/97
- Normative instruction SRF nº 40, of 09/04/99
- Normative instruction SRF nº 115, of 31/12/01
- Normative instruction SRF nº 319, of 04/04/03
- Normative instruction SRF nº 443, of 12/08/04