ADMISSÃO TEMPORÁRIA

It is the Customs Regime  Special that allows the import of goods, with a purpose and for a fixed period, with the total or partial suspension of the payment of customs duties, with the commitment to be re-exported, in accordance with art. 353 of Decree No. 6.759/2009 (Customs Regulation).

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The matter is regulated by Normative Instruction RFB No. 1600/2015, which provides that, among others, assets destined for the following options may be subject to the regime:  

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I - Cultural, scientific, technical, political, educational, sporting, religious, commercial or industrial projects or events;
II - For assembly, maintenance, repair or repair of foreign or nationalized goods, the application of the regime to parts and pieces intended for replacement exclusively in foreign goods is authorized;
III - Approval, tests, functional or resistance tests, or even to be used in the development of products or prototypes;
IV - Temporary replacement of imported goods, due to guarantee;
V - Reproduction of phonograms and audiovisual works, imported in the form of matrices;
VI - For the production of an audiovisual work;
VII - Commercial promotion, including non-commercial samples and commercial representatives' displays;
VIII - Animals for exhibitions, fairs, herding, training, work, coverage and care of veterinary medicine; 
IX - Land vehicles and sports and recreational vessels, including watercraft, intended for the private use of non-resident travellers, transported under the terms of a bill of lading;
X - Radio, television and press equipment in general;
XI - Goods related to the visit of foreign dignitaries; 
XII - Goods included in the unaccompanied baggage of a foreigner entering the country with a temporary visa;
XIII – Asset Improvement.