The temporary admission regime allows for traveler’s baggage (goods for personal or professional use, including motor vehicles, filming cameras, notebooks and similar equipment, sports equipment) to enter Brazil for a specified period and with no duties (suspended taxation), provided these items are not to be sold or industrially processed in Brazil. Unaccompanied luggage must be covered by a cargo bill.

Customs clearance is done at the port of entrance, requiring a declaration (“Termo de Responsabilidade”) signed by the traveler (complete identification must be provided: full name, passport number, address, profession and travel itinerary in Brazil), by which he/she will take responsibility for removing the goods from Brazil, once he/she leaves the country.

An itemized list of the goods (complete description, including as applicable, motor number, make, year, model, serial number and manufacturer; quantity; value for customs purposes in US$ dollars) is required when applying for the temporary admission regime. If not in Portuguese, customs authorities may require to have the list translated into Portuguese by a Public Translator (“Tradutor Juramentado”).

The traveler must offer proof of his/her status as a resident of a foreign country (the document may be authenticated by the Consular Service) and of ownership of the goods.

When entering in Brazil by land coming from other South American bordering countries, the traveler must direct himself to the nearest Customs Authority Office (Secretaria da Receita Federal) in order to register his vehicle as a Temporary Admission Item avoiding future delays during inspections made by law enforcement agencies such as the Federal Highway Patrol or the State Police.

The Brazilian Customs regulation considers automatically submitted to this regime vehicles owned by non resident foreign travelers when on transit exclusively in the border area.

The temporary admission regime can also be submitted (with full suspension of customs duties goods) with the following destination:

• Fairs, exhibitions, congresses and other scientific or technical events
• Research or scientific expedition, once related to projects previously authorized by the Conselho Nacional de Ciência e Tecnologia
• Shows, exhibitions and other artistic or cultural events
• Sport competition or exhibition
• Fairs and exhibitions (commercial or industrial)
• Commercial promotion, including samples with no commercial destination and commercial showcases of sales representatives
• To the installment, by a foreign technician of technical assistance related to imported goods, due to warranty clause
• The replacement and repair of:
  1. Vessels, aircraft and other foreign vehicles stationed in the national territory, on transit or in temporary admission regime
  2. Other foreign property, submitted to the temporary admission regime

• Temporary replacement of imported property, due to warranty
• Its own modification, assembling, renovation, refurbishing, packaging or repackaging
• Packaging or handling of other imported goods, once reusable
• Identification, packaging or handling of other goods, destined to be exported
• Phonograms and audiovisual work reproduction, imported as trial print from a photographic negative (proof)
• Temporary activities related to farming, including live stock for fairs or exhibitions, herding, work, reproduction and veterinary health care
• Aid and rescue in emergency situations or accidents caused by damage or which threatens to damage the community or the environment
• Temporary activity of a professional with no permanent resident status
• To be used by the immigrant who has not yet obtained the permanent visa
• To be used by a non resident traveler, once part of his baggage
• To be used on spacecraft launching services, system integration and testing, subsystems and space components, previously authorized by the Brazilian Space Agency ( Agência Espacial Brasileira); and
• Maintenance service and foreign property repair, having as contractor a company established abroad

Notice 1: When applying for the Temporary Admission Regime and before departure it would be recommended that the foreign company contact the Brazilian hosting company or institution in order to send all the necessary information as stated above including the date of arrival, carrier name and flight number. The Brazilian hosting company should then contact the Brazilian Custom Sector at the Port or Airport of arrival in order to expedite in advance the Customs Procedures before the arrival of the merchandise or equipment. The same procedure should also be taken by participants of fairs, exhibitions and expeditions.

Notice 2: When the goods imported as Temporary Admission items arrive in Brazil as part of the traveler’s baggage, it is recommended that the traveler have on his/her possession a letter stating his/her position in the company, the purpose of the visit and a pro-forma invoice of the merchandise or equipment.

Notice 3: When leaving the Brazilian territory, the goods entered as a Temporary Admission items should, before checking-in, be presented to the Brazilian customs office located at the port of departure in order to register this fact in the SRF’S control system.b