Brazil Customs Temporary Importation

Brazil maintains a special customs regime allowing full or partial suspension of tax payments levied on temporary import operations. This regime may also be used in situations that were previously eligible under the ATA Carnet system, which is no longer accepted in Brazil.

Brazil’s Temporary Admission Regime (Admissão Temporária) is a valuable mechanism for U.S. exporters that need to bring machinery, equipment, and tools into Brazil for temporary use and then re-export to the United States. This special Customs regime allows goods to be provisionally imported for a defined period, with full or partial suspension of federal import taxes, provided that all legal and operational requirements are met.

Accompanied Luggage: When goods intended for temporary use are carried as accompanied luggage by a U.S. company employee, the U.S. traveler can handle the temporary admission application. In certain situations involving accompanied luggage, the temporary admission regime may be used without the need to submit a formal application to customs officials.

Shipped Cargo: When goods are shipped from the United States to Brazil, a Brazilian organization usually handles the import procedure and assumes responsibility for the operation, typically through a formal statement of liability (Termo de Responsabilidade). This organization must ensure that the goods are properly re-exported to the United States or that the regime is otherwise legally terminated. Failure to comply with any of the applicable requirements results in the loss of the tax suspension, and the organization on record will become liable for the full amount of taxes that would normally apply to a definitive importation, plus fines and interest.

The temporary admission regime is commonly used for:

•    Trade Shows & Events: Machinery and equipment exhibited at trade shows, fairs, and other events;
•    Manufacturing: Specialized equipment temporarily used in Brazilian manufacturing or production processes;
•    Maintenance Services: Tools, equipment, or other goods brought into Brazil as accompanied luggage for maintenance activities at a Brazilian customer’s site.

For more information about eligibility requirements, application procedures, and guidance on entering Brazil with tools or equipment in accompanied luggage, please contact Commercial Specialist Moacir Rodovalho at moacir.rodovalho@trade.gov.