Brazil Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in brazil, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
Temporary Entry
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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 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 manufacturing of other goods and involve payment of rental or lease fees 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.