Special Customs Regimes – Part I
Special Customs Regimes were established with a view to stimulating economic development and growth in Brazil. In essence, they allow for the entry or exist of goods into the customs territory or out of Brazil free of taxes and duties.
Applies to goods used as inputs in the manufacture of products intended for export.
Encompasses the import of raw materials, parts, and components through the suspension, waiver, or rebate of taxes and duties.
- Suspension: the importer is temporarily released from paying the applicable import duties; however, permanent waiver is only authorized after the imports brought into the country are verified against the exports provided for under the respective Concession Act (Ato Concessório);
- Waiver: the importer is exempted from paying the required import. To this end, performance of the applicable import and export operations must be demonstrated through identification of the electronic documents entered in the SISCOMEX;
- Rebate: the importer pays the applicable import duties and subsequently receives a full or partial rebate.
Authorization for drawback under the Suspension or Waiver modality is provided by SECEX, subject to review and oversight of the Brazilian Federal Revenue Department.
Authorization and enforcement of drawback under the Rebate modality is executed by the Brazilian Federal Revenue Department.
A customs regime intended to enable the entry of certain goods into the country, for pre-determined objectives and time periods, through the total or partial suspension of the applicable import duties.
Importers undertake to re-export the products following termination of the established time period.
The regime is designed to facilitate the temporary entry into Brazil of:
- Goods intended for the organization of or participation in cultural, artistic, scientific, commercial, and sporting events, for assistance and rescue operations, for packaging and transportation of other goods, and for trials and testing. In these cases, importers are granted full waiver of the applicable duties;
- Machinery and equipment imported under operational lease agreements for the execution of economic activities (the delivery of services or manufacture of other products). In these cases, importers are granted partial waiver of the applicable duties and authorized to pay proportional assessments based on the time the respective goods remain in the country; and
- Goods intended for enhancement and maintenance activities (assembly, renovation, workovers, repairs, restoration, among others, applied to the respective products. In these cases, the full suspension of import duty payments is granted.
IMPORTANT: entry into the customs territory of goods subject to commercial leases contracted with leasing firms based abroad does not fall under the temporary admission regime and is subject to the general rules and regulations governing regular import operations.