Temporary Admission

Temporary Admission is the customs procedures which enables the entry of certain goods in the country, with a established purpose for a certain period of time, with total or partial suspension of the payment of customs taxes incurred on their importation, with the commitment to re-export such goods.

This regime is regulated by IN SRF no. 285/03 and complementary legislation dealing with specific situations aiming to facilitate the temporary entry into the country of the following:

• Goods used for the performance/participation in cultural, artistic, scientific, commercial and sports events, for assistance and rescue, for packaging and transport of other goods and also testing procedures, with incurrence of total suspension of taxes.

• Machinery and equipment for the economic use (service rendering or production of other goods), in the form of operating lease, rental or loan, with partial payment of taxes and proportional to duration of the stay in the country; and

• Goods used for active improvement operations (assembly, refurbishing, reconditioning, repair, restoration, among others, applied to the same goods), with incurrence of total suspension of tax payment.