Brazil — Import Procedures & Duties

The Secretaria da Receita Federal do Brasil (RFB, Federal Revenue Secretariat of Brazil) administers all customs activities for goods entering Brazil, including inspection, control, and taxation of import transactions. The RFB operates under the authority of Decreto 6.759 of 5 February 2009, known as the Regulamento Aduaneiro (Customs Regulation), which consolidates and systematizes Brazil's customs legislation. Article 15 of Decreto 6.759 provides that customs administration encompasses inspection and control over foreign trade, essential to the defense of national revenue interests, throughout Brazilian customs territory.

Lei 12.350 of 20 December 2010 reinforced the RFB's technical and operational authority over alfandegamento (bonding of customs zones). Article 34 of that law mandates that the RFB define the technical and operational requirements for bonding locations and precincts where goods from abroad — or goods destined for export — are handled, stored, or cleared under customs control. This includes special customs regimes, traveler baggage from international trips, and international postal shipments. The RFB may establish requirements for remote-access systems, supervised by an Auditor-Fiscal da Receita Federal do Brasil (customs auditor), and may waive specific requirements when the characteristics of the location or precinct justify it.

Customs inspection authority is conferred on Auditores-Fiscais da Receita Federal do Brasil and, under their supervision, Analistas-Tributários (tax analysts). Article 50 of Decreto-Lei 37/1966, as amended by Lei 12.350/2010, provides that merchandise verification — whether during the formal clearance conference (conferência aduaneira) or at any other time — must be performed by or under the supervision of an Auditor-Fiscal, in the presence of the traveler, importer, exporter, or their representatives. The RFB may apply selection and sampling criteria, and in the case of goods deposited in a bonded warehouse (recinto alfandegado), the inspection may take place in the presence of the depositary or its agents, dispensing with the presence of the importer or exporter.

The Regulamento Aduaneiro was last substantially amended by Decreto 10.550 of 24 November 2020, which introduced electronic correction procedures for cargo manifests and aligned the treatment of nationalized goods with that of domestic goods for certain purposes. The regulation is periodically updated to incorporate international standards — notably the Revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures — and to harmonize Brazilian customs law with MERCOSUL obligations.

Siscomex (Sistema Integrado de Comércio Exterior, Integrated Foreign Trade System) is the unified electronic platform through which importers, exporters, customs brokers, and government agencies interact for licensing, declaration, and clearance. The import module (Siscomex Importação) became operational on 1 January 1997 and was migrated to a web-based interface in August 2012. All import declarations (DI, Declaração de Importação) and, since its rollout, the unified import declaration (DUIMP, Declaração Única de Importação) must be filed electronically through Siscomex. Access is controlled by personal, non-transferable passwords issued to authorized users, including importers, carriers, depositaries, officials of the RFB and SECEX (Secretaria de Comércio Exterior), and authorized government agencies (órgãos anuentes).

Brazil does not have a comprehensive Customs Code; instead, the Regulamento Aduaneiro compiles and interprets the various legal instruments governing customs. Importers and their agents are legally obligated under Article 18 of Decreto 6.759 to maintain, in good order and custody, all documents relating to import transactions — including commercial correspondence, price negotiations, commercial and financial contracts, transport and insurance documents, accounting records, and fiscal documents — for the statute-of-limitations period established in Brazilian tax law (generally five years from the date of the event triggering the tax obligation), and to present them to customs authorities on demand.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro) Source: Lei 12.350, de 20 de dezembro de 2010 Source: Receita Federal — Aduana e Comércio Exterior Source: Regulamento Aduaneiro — Empresas & Negócios

Brazil imposes a multi-layered federal tax structure on imports, with each successive tax calculated on a base that includes the preceding tax, producing a cumulative (cascading) burden. The four principal federal levies are the Imposto de Importação (II, Import Duty), the Imposto sobre Produtos Industrializados (IPI, Excise Tax on Industrialized Products), and the social contributions PIS-Importação and COFINS-Importação.

Imposto de Importação (II) is a federal duty imposed on foreign merchandise and has as its triggering event (fato gerador) the entry of the merchandise into Brazilian national territory, which for customs purposes is deemed to occur on the date of registration of the import declaration (Declaração de Importação, DI, or its successor, the Declaração Única de Importação, DUIMP) with the customs authority. Decreto-Lei 37 of 18 November 1966, Articles 1 and 23, establishes this framework. The tax base for ad valorem II is the customs value (valor aduaneiro), determined under Article 2 of Decreto-Lei 37 (as amended by Decreto-Lei 2.472 of 1 September 1988) in conformity with Article VII of the General Agreement on Tariffs and Trade (GATT) — in the majority of cases, the FOB price plus international freight and insurance, converted to Brazilian reais at the exchange rate in effect on the date of registration of the import declaration.

The II rate is set forth in the Tarifa Externa Comum do Mercosul (TEC, MERCOSUL Common External Tariff), which Brazil adopted on 1 January 1995 together with Argentina, Paraguay, and Uruguay. Rates are product-specific and keyed to the Nomenclatura Comum do Mercosul (NCM), the eight-digit tariff classification derived from the Harmonized System. TEC rates for most products range from 0 to 35 percent ad valorem, though the majority of industrial goods fall in the 10–20 percent band. Brazil maintains a national exceptions list permitting deviations from the common tariff for certain categories. The Receita Federal publishes the current TEC schedules at www4.receita.fazenda.gov.br in the import-tax simulator. The II calculation is: II = TEC (%) × Customs Value.

Imposto sobre Produtos Industrializados (IPI) is a federal excise tax levied on industrialized products, whether manufactured domestically or imported. The IPI is selective, meaning rates are calibrated to the essentiality of the product—zero or low rates for essential goods, higher rates (up to 30 percent or more) for non-essential or luxury items. On imports, the IPI is assessed at the time of customs clearance. The tax base for IPI on imports is the customs value plus the II already calculated: IPI = TIPI (%) × (Customs Value + II), where TIPI denotes the rate schedule published in the Tabela de Incidência do Imposto sobre Produtos Industrializados, which mirrors the NCM classification. For most products the IPI rate is ad valorem; however, for certain beverages (NCM chapters 21 and 22) and tobacco products (NCM chapter 24), the IPI may be computed on a specific (per-liter or per-unit) basis or subject to minimum values per Decreto 8.442 of 29 April 2015 (beverages) and Decreto 10.668 of 8 April 2021 (cigarettes). The IPI on imports is generally creditable for an importer engaged in further industrial processing or sale, meaning the importer may offset the paid IPI against IPI owed on its outbound sales; for this reason IPI is often a pass-through rather than a net cost to commercial importers.

PIS-Importação (Programa de Integração Social) and COFINS-Importação (Contribuição para o Financiamento da Seguridade Social) are federal social contributions that finance social-security and welfare programs. They apply to imports under Lei 10.865 of 30 April 2004, which aligned import treatment with that of domestic goods in accordance with WTO national-treatment principles. The standard combined PIS/COFINS rate on imports is 2.1% PIS + 9.65% COFINS = 11.75%. The tax base is the customs value plus II plus amounts paid or owed for IPI and certain customs-related fees (AFRMM when applicable); however, PIS/COFINS do not include themselves in their own base. For most products: PIS/COFINS = 11.75% × (Customs Value + II + IPI + [AFRMM if applicable]).

Certain categories of products—notably beverages and tobacco—are subject to specific (per-unit or per-liter) minimum PIS/COFINS values in lieu of the standard ad valorem rates, under Decreto 8.442/2015 and related regulations. Additionally, importers operating under the non-cumulative PIS/COFINS regime (generally larger firms above the annual-revenue threshold) may claim credits for PIS/COFINS paid on imports when those goods are used as inputs, analogous to VAT crediting.

Because each federal tax (except the state-level ICMS, addressed separately) is calculated on a base that includes the prior tax, the effective federal-tax burden compounds. A simplified example: for a product with a customs value of R$10,000, II at 20%, IPI at 15%, and PIS/COFINS at 11.75%, the cascade is:

• II = 20% × 10,000 = R$2,000
• IPI = 15% × (10,000 + 2,000) = R$1,800
• PIS/COFINS = 11.75% × (10,000 + 2,000 + 1,800) = R$1,621.50
• Total federal taxes = R$5,421.50 on a R$10,000 import, an effective federal rate of 54.2% before any state ICMS.

The Receita Federal's import-tax simulator (Simulador do Tratamento Tributário e Administrativo das Importações), accessible at www4.receita.fazenda.gov.br/simulador/, allows importers and brokers to input an NCM code, customs value, and ICMS rate to obtain an estimate of all applicable federal and state taxes. The simulator displays the TEC rate, the TIPI rate, PIS/COFINS rates, and identifies any administrative controls (licensing, inspection by other agencies) applicable to the classification.

Formal commercial imports in Brazil are subject to duties and taxes from the first real; there is no federal de minimis threshold for B2B transactions.

Source: Decreto-Lei 37, de 18 de novembro de 1966 (consolidated), Arts. 1, 2, 22, 23 Source: Receita Federal do Brasil — Glossário do Simulador do Tratamento Tributário e Administrativo das Importações Source: Receita Federal do Brasil — II (Imposto de importação)

Brazil's import clearance procedure (despacho aduaneiro de importação) requires the electronic filing of an import declaration and operates through a four-channel risk-selection system that determines the scope of customs examination—ranging from automatic release to full physical inspection and fraud investigation.

Declaration types. As of June 2026, Brazil employs two parallel electronic import-declaration platforms, with the older system being progressively phased out. The Declaração de Importação (DI) is filed through the Siscomex Importação web interface and has been the standard import document since 1997. The Declaração Única de Importação (DUIMP) is filed through the Portal Único de Comércio Exterior (Portal Único Siscomex) and represents Brazil's modernized import process; it integrates customs, administrative, commercial, financial, and logistical data in a single declaration. DUIMP was introduced in pilot form in September 2018 (initially restricted to OEA-certified importers and maritime shipments with full duty payment) and has been progressively expanded. Both DI and DUIMP remain valid as of 2026, though the RFB's stated policy is to migrate fully to DUIMP; importers must check the current transition schedule published on the Siscomex portal to determine which declaration type is mandatory for a given transaction. Article 14 of Instrução Normativa SRF 680/2006 (as amended by IN RFB 1.833/2018) governs both declaration types; the DUIMP data model is specified in Anexo III of IN SRF 680/2006.

Registration and parametrização. The import declaration is registered electronically by the importer or its licensed customs broker (despachante aduaneiro). Registration constitutes the fato gerador (taxable event) for the Imposto de Importação under Article 23 of Decreto-Lei 37/1966. Upon registration, the Siscomex system immediately assigns the declaration to one of four clearance channels (canais de conferência aduaneira) through an automated risk-selection algorithm (parametrização), as specified in Article 21 of IN SRF 680/2006. The channel determines the type and intensity of customs control:

• Canal Verde (Green Channel): The system registers automatic clearance (desembaraço automático). No documentary examination (exame documental) and no physical verification (verificação física) are required. The declaration is released immediately upon channel assignment and payment of duties. Under Article 21, paragraph 2, of IN SRF 680/2006, a DI selected for the green channel may nonetheless be subjected to documentary or physical examination if an Auditor-Fiscal da Receita Federal do Brasil identifies indications of irregularity in the import operation. The majority of Brazilian import declarations clear through the green channel.

• Canal Amarelo (Yellow Channel): Documentary examination is required; physical verification is dispensed with unless the Auditor-Fiscal determines that the description of the merchandise is incomplete and physical inspection is necessary to confirm tariff classification or origin. Clearance occurs upon completion of the documentary examination, assuming no irregularities are found. Article 21, I, of IN SRF 680/2006.

• Canal Vermelho (Red Channel): Both documentary examination and physical verification of the merchandise are mandatory. Clearance occurs only after the Auditor-Fiscal completes both examinations. Article 21, II, of IN SRF 680/2006.

• Canal Cinza (Gray Channel): Documentary examination, physical verification, and a special fraud-investigation procedure (Procedimento de Fiscalização de Combate às Fraudes Aduaneiras) are applied to verify indications of fraud, including valuation fraud, misclassification, and illegal-trade schemes. The gray channel was redefined by Instrução Normativa RFB 1.986 of 29 October 2020, which consolidated several prior special-control regimes into a single anti-fraud framework. Article 21, III, of IN SRF 680/2006 (as amended by IN RFB 1.986/2020). Under Article 23 of IN SRF 680/2006 (as amended), indications of fraud detected in a declaration selected for green, yellow, or red channels may trigger reassignment to the gray channel or initiation of a post-clearance fraud investigation at any time, including after desembaraço.

The parametrização algorithm is not published; it is a risk-managed black-box system maintained by the RFB's Coordenação-Geral de Administração Aduaneira (COANA). The importer may consult the assigned channel in Siscomex immediately after registration using the "Acompanhamento do Despacho" function in the importer profile.

Conferência aduaneira. Customs examination (conferência aduaneira) is governed by Articles 564–570 of Decreto 6.759/2009 (Regulamento Aduaneiro). Article 564 provides that the purpose of the conferência in import operations is to (a) identify the importer, (b) verify the merchandise and the accuracy of information concerning its nature, tariff classification, quantification, and value, and (c) confirm compliance with all fiscal and administrative obligations required by the import. The conferência is conducted by an Auditor-Fiscal da Receita Federal do Brasil, or under the auditor's supervision by an Analista-Tributário, in the presence of the importer or its representative (Article 566 of Decreto 6.759/2009, as amended by Lei 12.350/2010). Verification may take place in the primary zone (port, airport, border crossing) or, under specified conditions, in the secondary zone (inland bonded warehouse or the importer's premises). When documentary examination reveals missing mandatory documents or non-appearance of the importer when required, the clearance process is interrupted under Article 569 of Decreto 6.759/2009 pending resolution of the irregularity.

Desembaraço aduaneiro. Customs clearance (desembaraço aduaneiro) is defined in Article 571 of Decreto 6.759/2009 as the act by which the conclusion of the conferência aduaneira is recorded in the system. For green-channel declarations, the desembaraço is automatic and simultaneous with parametrização. For yellow, red, and gray channels, the desembaraço is recorded by the responsible Auditor-Fiscal upon completion of the required examinations. Article 571, paragraph 1, prohibits release of merchandise when (i) a tax or duty assessment issued during the conferência remains unpaid, except in cases authorized by the Minister of Finance with the posting of a bond or guarantee, or (ii) mandatory documents listed in Article 553 of Decreto 6.759/2009 have not been submitted. Once desembaraço is recorded, the importer may take delivery of the merchandise from the bonded warehouse or carrier; nationalization is complete, and the goods may circulate freely in Brazilian commerce.

Post-clearance oversight. The desembaraço does not extinguish the RFB's authority to conduct post-clearance audits or investigations. Under Article 638 of Decreto 6.759/2009, the RFB may initiate a revisão aduaneira (customs review) of any import declaration within the five-year statute of limitations for federal tax assessments. If fraud indicators are identified after desembaraço, the RFB may open a Procedimento de Fiscalização de Combate às Fraudes Aduaneiras pursuant to IN RFB 1.986/2020, with potential penalties, duty adjustments, and criminal referral to the Ministério Público Federal.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro), Arts. 564–571 Source: Instrução Normativa SRF 680, de 2 de outubro de 2006 (consolidated), Arts. 14, 21–23 Source: Receita Federal — Parametrização do despacho aduaneiro

Brazil's Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) is a state-level value-added tax that applies to nearly all imports, including goods destined for an importer's fixed assets or inventory, regardless of whether the importer is a habitual taxpayer. For most commercial imports, ICMS is the single largest tax on the transaction — typically exceeding the combined burden of federal II, IPI, and PIS/COFINS.

Jurisdiction and taxable event. ICMS is legislated and collected by the 26 Brazilian states and the Federal District under the framework of Lei Complementar 87 of 13 September 1996 (Lei Kandir). Article 2, § 1, I, of LC 87/1996 (as amended by LC 114/2002) provides that the taxable event (fato gerador) for ICMS on imports is the entry of merchandise or goods imported from abroad, by any natural or legal person, even if not a habitual taxpayer of the tax, whatever the purpose — including goods destined for the importer's own use or fixed assets. The taxable event is deemed to occur at the moment of customs clearance (desembaraço aduaneiro) under Article 12, IX, of LC 87/1996; however, if goods are delivered before clearance, the taxable event occurs upon delivery, and the customs authority must require proof of ICMS payment before authorizing release (Article 12, § 2, of LC 87/1996 as amended by LC 114/2002).

ICMS rates. ICMS rates on imports are set by each state. The most common rates are 17 percent (applied by many states, including Rio de Janeiro, Minas Gerais, and São Paulo for certain industrial goods) and 18 percent (the general internal rate in São Paulo and several other states). Some states apply rates of 12 percent for specified capital goods or essential products under CONFAZ (Conselho Nacional de Política Fazendária) conventions, and a few impose rates as high as 20 percent or 25 percent for luxury items. An importer must check the ICMS regulation (RICMS) of the state where the goods will clear customs; the Receita Federal's import-tax simulator displays the applicable state rate by NCM code and destination state.

Base of calculation — the "by-inside" (por dentro) rule. Article 13, V, of LC 87/1996 provides that the ICMS base on imports is the sum of:

• (a) the value of the merchandise or goods as stated in the import documents (the customs value under WTO Valuation Agreement principles),
• (b) the Imposto de Importação (II),
• (c) the Imposto sobre Produtos Industrializados (IPI),
• (d) the Imposto sobre Operações de Câmbio (IOF, when applicable),
• (e) any other taxes, fees, contributions, and customs expenses paid up to clearance, and
• (f) the ICMS itself.

The inclusion of the ICMS in its own base is codified in Article 13, § 1, I, of LC 87/1996, which states that "the value of the operation … includes the amount of the tax itself, integrating the price of the merchandise or service." This is the cálculo por dentro (by-inside or tax-inclusive calculation) characteristic of Brazilian VAT and means the effective ICMS burden is higher than the nominal rate suggests.

Calculation formula. To solve for the ICMS amount when the tax is embedded in its own base, the importer uses the formula:

Base de Cálculo do ICMS = (Customs Value + II + IPI + IOF + other fees and taxes) ÷ (1 − ICMS rate)

ICMS = Base de Cálculo × ICMS rate

For example, if the sum of customs value, II, IPI, and other federal levies is R$10,000 and the applicable ICMS rate is 18 percent, the ICMS base is R$10,000 ÷ (1 − 0.18) = R$10,000 ÷ 0.82 = R$12,195.12, and the ICMS due is R$12,195.12 × 0.18 = R$2,195.12. The Receita Federal's online example for remittance shipments (at gov.br/receitafederal) demonstrates this formula step-by-step for a 17 percent ICMS rate.

ICMS payment and location. ICMS on imports is paid at the time of customs clearance. The tax is due to the state where the customs clearance takes place (the state where the goods physically enter Brazil and are nationalized), not necessarily the state of the importer's domicile. If an importer registered in São Paulo clears goods through the Port of Santos (also in São Paulo), São Paulo ICMS applies; if the same importer clears through the Port of Rio de Janeiro, Rio de Janeiro ICMS applies, and the importer must register as a taxpayer in Rio for that transaction under the interstate-shipment rules.

Crediting and the non-cumulative principle. Importers who are registered ICMS taxpayers and who will use the imported goods in further commercial activity (resale, industrialization, provision of taxable services) are entitled to credit the ICMS paid on the import against ICMS owed on their outbound sales, pursuant to Article 20 of LC 87/1996 (non-cumulative VAT principle). For imports of capital goods or fixed assets, the credit is taken in installments over 48 months under Article 20, § 5, of LC 87/1996 (as amended by LC 171/2019, postponing full immediate credit to 1 January 2033). Importers who are not ICMS taxpayers, or who import for personal use, bear the ICMS as a final cost.

Interstate sales and the 4 percent rate for imported goods. Under Resolução do Senado Federal 13 of 25 April 2012 and Convênio ICMS 38/2013, goods that are imported and then sold interstate without industrialization, or with a Conteúdo de Importação (import-content ratio) exceeding 40 percent after industrialization, are subject to a reduced 4 percent interstate ICMS rate rather than the standard 7 percent or 12 percent interstate rates, with the balance owed to the destination state. This rule does not affect the ICMS due at import (which remains at the full state rate), but it governs the subsequent interstate transaction.

Exemptions and reduced rates. Certain categories of imports enjoy ICMS exemption or base reduction under CONFAZ conventions (which require unanimous state approval to be valid under LC 24/1975). Examples include scientific and research equipment (Convênio ICMS 10/2018), inputs for the Manaus Free Trade Zone under the Zona Franca de Manaus regime, and machinery subject to specific CONFAZ agreements. Importers must confirm that the relevant CONFAZ convention has been ratified by the destination state and incorporated into the state RICMS before relying on an exemption.

ICMS is collected by the state tax authority (Secretaria da Fazenda or Secretaria de Estado da Fazenda Estadual) via the GNRE (Guia Nacional de Recolhimento de Tributos Estaduais) payment instrument, which is generated in Siscomex and must be settled before the Receita Federal records the desembaraço aduaneiro.

Source: Lei Complementar 87, de 13 de setembro de 1996 (Lei Kandir), Arts. 2, 12, 13, 20 Source: Resolução do Senado Federal 13, de 25 de abril de 2012 Source: Convênio ICMS 38, de 22 de maio de 2013 — CONFAZ Source: Receita Federal do Brasil — Quanto vou pagar de impostos? (exemplo de cálculo ICMS por dentro)

Brazil's regime aduaneiro especial de admissão temporária (special customs regime of temporary admission) allows foreign-owned goods to enter Brazilian territory for a fixed period with total or partial suspension of federal import duties and taxes, provided the goods are intended to remain temporarily, are foreign-owned, and will be re-exported or otherwise extinguished within the authorized time. The regime is governed by Articles 353–382 of Decreto 6.759 of 5 February 2009 (Regulamento Aduaneiro) and detailed procedurally by Instrução Normativa RFB 1.600 of 14 December 2015.

Definition and legal framework. Article 353 of Decreto 6.759/2009 defines the temporary admission regime as one that "permits the import of goods that must remain in the country during a fixed period, with total suspension of the payment of tributes, or partial suspension in the case of economic utilization, in the form and conditions of this chapter." The regime rests on three fundamental pillars: (1) the temporary character of the importation — goods are not acquired outright but remain the property of a foreign entity; (2) the absence of cobertura cambial (exchange-rate cover, i.e., no foreign-exchange transaction for purchase); and (3) the commitment to re-export or formally nationalize the goods within the approved period.

Three modalities. Brazil's temporary admission regime comprises three distinct modalities, each with different tax-suspension treatments and use-case restrictions:

• Temporary admission with total suspension of federal duties (admissão temporária com suspensão total) applies to goods that will not be used for economic activity (revenue generation). Examples include goods destined for scientific, technical, educational, cultural, artistic, sports, or religious events; samples without commercial value; goods for tests, demonstrations, and exhibitions; professional equipment brought by non-resident travelers; and vehicles of tourists. All federal import duties (II, IPI, PIS-Importação, COFINS-Importação) are suspended in full for the duration of the regime. ICMS treatment by the state varies; in many cases ICMS is also suspended at entry but falls due in full if the importer elects to nationalize the goods (despacho para consumo) before re-export. IN RFB 1.600/2015, Articles 2–55, governs this modality.

• Temporary admission for economic utilization (admissão temporária para utilização econômica) applies to goods imported for a fixed term to be used in revenue-generating activities — provision of services to third parties in Brazil, or production of goods for sale. Article 373 of Decreto 6.759/2009 provides that federal import duties are paid proportionally to the time the goods remain in Brazil, calculated as a percentage of the total duty that would be owed under ordinary import, based on the goods' remaining useful life under Brazilian income-tax depreciation schedules. The proportional formula is: tributo devido = (tributo total no regime comum) × (dias de permanência no Brasil ÷ dias de vida útil restante). The balance of the federal duty remains suspended. IN RFB 1.600/2015, Articles 56–78, governs this modality.

• Temporary admission for active processing (admissão temporária para aperfeiçoamento ativo) applies to foreign goods imported temporarily — with total suspension of federal duties — for industrial operations in Brazil: beneficiation, assembly, renovation, reconditioning, packaging, repair, testing, or incorporation as industrial molds, matrices, or tooling. The processed or repaired goods must then be re-exported. This is Brazil's inward-processing regime and is commonly used for contract manufacturing and repair services. IN RFB 1.600/2015, Articles 79–89, governs this modality.

General conditions for grant of the regime. Article 358 of Decreto 6.759/2009 and Article 6 of IN RFB 1.600/2015 specify the cumulative conditions that apply to all three modalities:

1. Temporary character of the import, proven by any means judged valid by the customs authority (typically a contract, event invitation, or letter from the foreign owner stating the temporary nature);
2. Exclusive utilization of the goods for the declared purpose, in conformity with the authorized period;
3. Constitution of the fiscal obligations in a Termo de Responsabilidade (TR) — a responsibility instrument in which the beneficiary commits to pay the suspended duties if the regime is breached. The TR is formalized either in the import declaration itself (for economic-utilization and active-processing regimes) or as a separate document filed with the Requerimento do Regime de Admissão Temporária (RAT, the application for the regime);
4. Guarantee in an amount equivalent to the suspended duties (except where expressly waived by RFB regulation). The guarantee may take the form of insurance bond, bank guarantee, cash deposit, or other instrument accepted by the Receita Federal. Many categories under total-suspension admissão temporária enjoy automatic waiver of the guarantee requirement;
5. Foreign ownership without exchange cover: the goods must be owned by a foreign person or entity and imported without a purchase transaction triggering exchange-control registration. Goods subject to financial leasing (arrendamento mercantil financeiro) are excluded from the regime and must enter under ordinary import procedures;
6. Registration of a declaration: for commercial imports under the regime, the importer or licensed customs broker files a Declaração de Importação (DI) or, under the new system, a Declaração Única de Importação (DUIMP) in Siscomex, indicating the temporary-admission regime code. For many low-value or event-related admissions, a simplified declaration or automatic regime grant applies.

Duration and extension. Article 9 of IN RFB 1.600/2015 provides that the regime is granted for an initial period of up to one year, or between one and five years if the beneficiary so requests and the underlying contract or documentation supports the longer term. The total duration, including all extensions, may not exceed five years except in exceptional cases approved by the Receita Federal (e.g., long-term prototypes, test units, or impediments beyond the beneficiary's control). Extensions (prorrogações) may be requested as many times as necessary within the five-year cap. The regime's term runs from the date of customs clearance (desembaraço aduaneiro) through the final day of the authorized period. Failure to re-export or nationalize the goods before expiry constitutes breach of the regime, triggering a penalty of 10 percent of the customs value under Article 709 of Decreto 6.759/2009, plus payment of the full suspended duties and interest.

Extinction of the regime. Temporary admission is extinguished by one of the following acts, which must occur before the regime's term expires:

• Re-export (reexportação): the goods are returned to the country of origin or shipped to a third country, accompanied by a re-export declaration. Re-export is the most common and intended termination mode for the regime;
• Nationalization (despacho para consumo): the importer files a new import declaration to formally import the goods under the ordinary regime and pays all federal import duties (II, IPI, PIS/COFINS) that were suspended, plus applicable ICMS. The duty base and rates are those in effect on the date of the nationalization declaration, not those that were in effect when the temporary regime was first granted;
• Transfer to another special regime: the goods may be transferred to a bonded warehouse (entreposto aduaneiro), free-trade zone (Zona Franca de Manaus), or drawback regime if conditions for those regimes are met;
• Destruction under customs supervision: with prior RFB authorization, the goods may be destroyed at the importer's expense, extinguishing the regime without payment of duty;
• Donation to the Brazilian government: the goods may be abandoned in favor of the União.

Carnê ATA. Brazil was a signatory to the Istanbul Convention on Temporary Admission and historically permitted the use of an international Carnê ATA document (administered by chambers of commerce) in lieu of a full customs declaration for trade-fair and professional-equipment temporary admissions. The Carnê ATA system allowed for streamlined entry and exit across multiple countries under a single document and guarantee. However, as of December 2021, Brazil suspended acceptance of Carnê ATA documents after the expiry of the local guarantor association's authorization. Until a new guarantor association is accredited, goods previously eligible for Carnê ATA must be admitted under the standard temporary-admission procedure with a DI or simplified declaration. The RFB Manual de Admissão Temporária (published at gov.br/receitafederal) notes that while the Carnê ATA operations ended on 31 December 2021, the substantive legal framework for temporary admission of goods for events, demonstrations, and professional use remains fully operative under IN RFB 1.600/2015.

Parametrização and channel assignment. Temporary-admission declarations registered in Siscomex are subject to the same four-channel risk-selection system (parametrização) that applies to ordinary imports: green (automatic clearance), yellow (documentary examination), red (documentary plus physical verification), and gray (fraud investigation). IN RFB 1.989 of 10 November 2020 introduced a policy shift recognizing that temporary-admission shipments do not inherently present higher compliance risk than ordinary imports; consequently, many temporary-admission declarations now receive green-channel treatment, with automatic clearance subject to post-release audit. This reform reduced the median clearance time for temporary admissions from approximately ten days to under one day for green-channel cases.

Post-clearance compliance and audit. Grant of the temporary-admission regime and clearance of the goods (desembaraço aduaneiro) do not extinguish the RFB's oversight authority. Article 638 of Decreto 6.759/2009 permits the RFB to conduct a revisão aduaneira (customs review) of any temporary-admission operation within the five-year statute of limitations for federal tax assessments. The beneficiary must maintain all documentation — contracts, correspondence, technical specifications, proof of re-export or nationalization — for five years from the termination of the regime and produce it on demand. Misuse of the regime (e.g., use of goods for purposes other than declared, rental to third parties in a total-suspension case, failure to re-export) results in conversion to ordinary import with retroactive duty assessment, penalties, and possible criminal referral to the Ministério Público Federal for customs fraud.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro), Arts. 353–382, 638, 709 Source: Receita Federal do Brasil — Manual de Admissão Temporária Source: Receita Federal — Notícia: Receita Federal simplifica regimes aduaneiros especiais de admissão temporária (IN RFB 1.989/2020)