Those who have already imported know that in all traditional imports there is a need to pay federal taxes for the nationalization of products. However, there are special customs regimes that, depending on the fixed period of stay in the country, with the initial commitment to re-export the goods, can greatly benefit the importation with proportional payment based on the period of stay of the goods in the country or even the total suspension of federal taxes on imports.
In addition to the benefit related to taxation, this type of import modality also helps in the promotion of events and businesses, making it possible to bring more products for sampling and exhibition, gaining prominence for the beneficiary of this regime and moving the economy.
In this article, we will bring more details of this import modality and other conditions to enjoy it correctly.
What is temporary admission and how does it work?
Temporary admission is a Special Customs Regime, in which, in this modality, under the commitment to re-export the goods, it will be possible to obtain the total suspension of federal taxes or proportional to the fixed term.
For the process to take place as provided for in the regime, it is necessary to be aware of the various conditions related to the authorized products and their purposes, for example, if it is an import for sampling, for promotion or exhibition at fairs. The entire operation must be properly documented and aligned with the product exporter, with the terms and values of the goods declared therein.
Once they have the necessary documents for the regime, the request for the regime is made to the Federal Revenue Service of Brazil through Siscomex. In it, the information based on the Declaration and Import (DI) will be declared. If it is via the Single Import Declaration (Duimp), it is made on the Single Siscomex Portal. In the system, all information, deadlines, amounts, quantities and other information specific to this type of operation will be declared.
After systemic parameterization and a positive opinion from the RFB in favor of granting the regime, it will be necessary to be aware of the deadlines and other situations that may terminate the temporary admission, such as: re-export; with the consent of the unit holder and free of charge, if the goods are delivered to the RFB; at the beneficiary's expense, destruction under customs control; and following the terms of the specific legislation, if there is a transfer to another special customs regime.
In the event of events, fairs and the like, some documents such as the ATA Carnet must be in the possession of the person responsible for the presentation and movement of the goods, which will contain details of the operation and will regularize the operation.
Types of temporary admission
According to the base legislation of the Temporary Admission Normative Instruction No. 1,600/15 (http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=70297&visao=compilado), the three main types of Temporary Admission are:
- Total Suspension: It is characterized by the importation of goods with a fixed period of stay in the country. In this modality, there is a total suspension of payment of federal taxes that normally apply to imports.
- Economic Use: It is characterized by the temporary importation of goods for use in the provision of services to third parties or non-production of other goods intended for sale. In this modality, the payment of taxes is made proportionally to the length of stay in the country.
- Active Improvement: It is characterized by the importation of goods destined for operations of asset improvement and subsequent re-export. In this modality, there is the payment of federal taxes levied on imports.
Which products can fit in the Temporary Admission
The list of products that fit the Temporary Admission is extensive and the complete list can be found in articles 3 and 4 of IN/RFB No. 1.600/15 (http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=70297&visao=compilado), in addition to other products that will automatically be considered for temporary admission. Below we quote the first 5 products on the list:
- Goods intended for scientific, technical, political, educational, sporting, religious, commercial or industrial events;
- Goods intended for the assembly, maintenance, repair or repair of foreign or nationalized goods, the application of the regime being authorized to parts and pieces intended for replacement exclusively in foreign goods;
- Goods that will be subject to approval, tests, expertise, performance or resistance tests, or even used in the development of products or prototypes;
- Goods intended for the temporary replacement of imported goods, due to warranty;
- Goods intended for the reproduction of phonograms and audiovisual works, imported in the form of masters;
Who is entitled to this type of import?
The Temporary Admission Regime with Total Suspension is normally granted to the individual or legal entity promoting the importation of the good. However, there are other beneficiaries who may benefit from this regime. Are they:
- Entity promoting the event for which the goods are intended;
- Legal entity hired and put in charge of logistics and customs clearance of goods;
- In cases of promotion of humanitarian action, the health agency of the direct public administration or the non-governmental entity authorized by it, following the hypothesis of importation of the goods provided for in item V of the caput of art. 4 of IN/RFB No. 1,600/15;
- The service taker in the country, taking into account that it occurs in case the good is transported under a bill of lading consigned to a non-resident traveler in temporary professional activity, and its endorsement must be provided to the service taker in the country.
Documents Required for Temporary Admission
To take advantage of this regime, it is necessary to have all the necessary documentation to proceed with the request with Siscomex. According to IN/RFB No. 1600/15, they are:
- Application for Temporary Admission (RAT);
- Contract that supports the import, entered into between the importer and the service taker, if applicable;
- Bill of lading or equivalent document, including in the case of goods transported to Brazil by their own means. There is an exception in case it is transported by waterway and covered by Electronic Bill of Lading (EC), as provided for in IN RFB No. 800/07.
- Packing list, if applicable;
- Statement of responsibility;
- Any other documents that prove the suitability of the request for the proposed framework, if necessary;
- Any other documents required as a result of international agreements or specific legislation, when applicable.
Want to know if your product is eligible for temporary import? Contact us to analyze the feasibility of this special import regime for your project.