Brazil - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.

Last published date: 2023-04-03

In 2022, the Government of Brazil (GOB) withdrew from the ATA Carnet program.

Since 2000, the GOB has made an allowance for temporary importation of products that are used for a predetermined time period and then re-exported. 

Under Brazil’s temporary import program, the II and IPI are used to determine the temporary import tax. Products must be used in the manufacture of other goods and involve payment of rental or lease fee from the local importer to the international exporter.

There are very strict rules regarding the entry of used merchandise into Brazil. An example of products falling under this program would be the temporary importation of machine tools. The example in the table below shows taxes due are proportional to the period the imported product will remain in Brazil. This also applies to temporary entry of personal belongings.


Permanent and Temporary Tax example - Brazil


CIF price of machine tool


II of 10 percent on CIF


IIPI of 5 percent X (CIF plus II)


Taxes that would be owed if importation were permanent


Total life span of machine tool

60 months

Time machine tool with stay in Brazil

12 months

Tax for temporary importation


Value =31000 X (I-(60-12)/60)


(20 percent of tax is owed as tool will stay in Brazil 1/5 of its useful life)