Which is  allows the import of equipment intended for the provision of services to third parties or for the production of other goods intended for sale, for a fixed period, with payment of federal taxes levied on imports, in proportion to their length of stay in the customs territory, pursuant to art. 373 of the Customs Regulation and IN RFB No. 1600, of 2015 , art. 56, amended by IN RFB No. 1989 of 2020.

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For proportional payment of taxes, the percentage of 1% is applied on the amount of taxes originally due, for each month or fraction contained in the period of validity of the regime, according to the term entered into in the operating lease, rental or loan agreement, which supports the import, between the importer and the foreign person, its concession will be counted from the customs clearance of the good, considering the maximum period of validity  100 months.