Brazil - Country Commercial Guide
Temporary Entry
Last published date:

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 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.

Example for Tax Calculating for Shipping Used Merchandise to Brazil
  • Permanent and Temporary Tax example - Brazil


  • CIF price of machine tool
  • $200,000
  • II of 10 percent on CIF
  • $20,000
  • IIPI of 5 percent X (CIF plus II)
  • $11,000
  • Taxes that would be owed if importation were permanent
  • $31,000
  • Total life span of machine tool
  • 60 months
  • Time machine tool with stay in Brazil
  • 12 months
  • Tax for temporary importation
  • $6,200
  • 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)


*Chart is for example only, not to be used for quotation.