customs guide for the rio 2016 olympic and

Transcription

CUSTOMS GUIDE
FOR THE RIO 2016 OLYMPIC AND
PARALYMPIC GAMES
2nd. Edition - Updated
Brasília – 2016
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PRESENTATION
The Customs Guide for the Rio 2016 Olympic and Paralympic Games aims at
informing and directing people on the Customs procedures for such events. In general
lines, the Guide was drawn up based on the Law No. 12,780, of January 09 th, 2013
(Law of the 2016 Olympic and Paralympic Games) and Decree No. 8,463, of June
05th, 2015, and on many regulatory rules, issued by the Federal Revenue of Brazil,
governing tax and Customs measures related to goods for the events of the Rio 2016
Olympic and Paralympic Games. The Guide also complements the standards referred
to therein in order to define the terms used and applicable procedures.
The information and guidelines contained therein are targeted to the foreign
delegations of the various sports participating in the Games and other entities that
will organize and implement the events of the 2016 Olympic and Paralympic Games
and mainly for its logistics operators and Customs brokers as to Customs procedures
for imports and exports under cargo condition. They are also helpful for media
professionals, non-residents in Brazil, since they will be bringing from abroad, in
their baggage, professional equipment for the media coverage of the events.
The Guide is divided into three chapters with detailed information on the tax
treatment and Customs procedures to be adopted for accompanied baggage of
travellers and cargo destined to the events. Chapter 1 contains general notions on
imports and exports. Chapter 2 deals with the peculiarities of the importation of
goods, whether of those which are part of the accompanied baggage of travellers, or
those brought by international courier companies (”door to door” transportation) or
even under cargo condition. Chapter 3, in turn, deals with the return abroad of goods
that entered the country on a temporary basis, that is, the re-export of goods as
accompanied baggage through international courier company, “door to door”
transportation, or under cargo condition.
Further information can be obtained from the website of the Federal Revenue of
Brazil: http://idg.receita.fazenda.gov.br/
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BASIC CUSTOMS LEGISLATION OF THE RIO 2016
OLYMPIC AND PARALYMPIC GAMES
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Law No. 12,780, of January 09th, 2013
Decree No. 6,759, of February 05th, 2009
Decree No. 8,463, of June 05th, 2015
Normative Instruction RFB (Federal Revenue of Brazil) No. 1,622, of February 26th, 2016
Normative Instruction RFB (Federal Revenue of Brazil) No. 1,602, of December 15th, 2015
Normative Instruction RFB (Federal Revenue of Brazil) No. 1,600, of December 14th, 2015
Normative Instruction RFB (Federal Revenue of Brazil) No. 1,412, of November 22nd, 2013
Normative Instruction RFB (Federal Revenue of Brazil) No. 1,385, of August 15th, 2013
Normative Instruction RFB (Federal Revenue of Brazil) No. 1,059, of August 02nd, 2010
Normative Instruction RFB (Federal Revenue of Brazil) No. 680, of October 02nd, 2006
Normative Instruction RFB (Federal Revenue of Brazil) No. 634, of March 24th, 2006
Normative Instruction RFB (Federal Revenue of Brazil) No. 611, of January 18th, 2006
Normative Instruction RFB (Federal Revenue of Brazil) No. 225, of October 18th, 2002
Normative Instruction RFB (Federal Revenue of Brazil) No. 121, of January 11th, 2002
Normative Instruction RFB (Federal Revenue of Brazil) No. 28, of April 27th, 1994
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GLOSSARY
ADE – Executive Declaratory Act
ANVISA – National Health Surveillance Agency
APP – Application
CE – Electronic Bill of Lading
IOC – International Olympic Committee
CNPJ – National Register of Legal Persons
CPF – Individual Taxpayers Register
DARF – Collection of Federal Revenues Document
DBV – Traveller's Declaration of Goods
DE – Export Declaration
DFPC – Supervisory Board of Controlled Products of the Brazilian Army
DECEX – Department of Foreign Trade Operations
DRE-E – Express Delivery Declaration - Exportation
DI – Import Declaration
DIRE – Express Delivery Import Declaration
DSE – Simplified Export Declaration
Electronic DSE – Siscomex Electronic Simplified Export Declaration
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DSE form – Simplified Export Declaration Form
DSI – Simplified Import Declaration
Electronic DSI – Siscomex Electronic Simplified Import Declaration
DSI form – Simplified Import Declaration Form
DUA – Authorization Single Document
ECT – Postal and Telegraph Company
e-DBV – Electronic Traveller's Declaration of Goods
GLME – Release Note for Foreign Goods
ICMS – Tax on Distribution of Goods and on Communications and Interstate and
Intermunicipal Transportation Services.
IN RFB – Normative Instruction of the Federal Revenue of Brazil
IN SRF – Normative Instruction of the Federal Revenue Secretariat of Brazil
IOC – International Olympic Committee
IPC – International Paralympic Committee
NCM – Mercosur Common Nomenclature
NIC – Cargo Identifier Number
PGS – Generator Program of Attachment of Documents
RAT – Temporary Importation Application
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RFB – Federal Revenue of Brazil
SISCOMEX – Integrated Foreign Trade System
SRF – Federal Revenue Secretariat of Brazil
TDR – Donation and Receipt Term
TR – Liability Term
VIGIAGRO – International Agricultural and Livestock Surveillance System of the
Ministry of Agriculture, Livestock and Supply
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USEFUL LINKS
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The site of the RFB on the Internet:
http://idg.receita.fazenda.gov.br/
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Email to consult on the tariff classification of goods to be imported for the Rio 2016
Olympic and Paralympic Games:
gtclm@receita.fazenda.gov.br
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Pages for the Rio 2016 Olympic and Paralympic Games:
http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas
CONTACT US
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Visit the link:
http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos
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Ombudsman of the Ministry of Finance:
0800 7021111 (tol-free call)
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NOTE TO THE 2nd EDITION
Points of the Customs Guide for the Rio 2016 Olympic and Paralympic Games which were subject
to update in the 2nd edition:
1)
Update of the references concerning the Normative Instruction RFB Nº 1,361, of 2013,
revoked by Normative Instruction RFB No. 1,600, of 2015, in the following items:
- Basic Customs Legislation – p. 3;
- Summary – p.13;
- Item 2.10 – Applicable rules alternative to the provisions of this Guide – p.32;
- Item 4.3 – Import under the temporary importation regime for use at sporting events – p. 59;
- Item 4.3.3 – Restrictions and Conditions – p. 61;
- Item 4.3.4 – Maximum Deadline – p. 62;
- Item 4.3.5 – Procedures – p. 62;
- Item 4.3.5.1.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI) – p. 64;
- Item 4.3.5.2 – Procedures based on Normative Instruction RFB No. 1,600, of 2015 – p. 67;
- Item 4.3.5.2.1 – Instrument and intermediation of logistics operator;
- Item 4.3.5.2.2 – Prerequisite to Import Declaration registration (DI) or Simplified Import Declaration (DSI) – p. 67;
- Item 4.3.5.2.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI) – p. 68;
- Item 4.3.5.2.5 – Exemption of guarantee for the suspended taxes – p. 68;
- Item 4.3 5.2.8 – Forms of termination of the regime – p. 69;
- Item 4.3 5.3 – Comparative table of temporary importations based on this Guide (Law 12,780, of 2013) and IN RFB
No. 1,600, of 2015, in the context of the Rio 2016 Olympic and Paralympic Games – p. 70;
- Item 4.4 – Questions and Answers – Question 2 – p. 73;
- Item 4.5 – Rules applicable alternative to the provisions of this Guide – p. 76;
2)
Inclusion of the IN RFB No. 1,602, of 2015, on the temporary importation of goods
belonging to travellers, in the following items:
- Basic Customs Legislation – p. 3;
- Item 2.1 – Definition – p. 21;
- Item 2.4 – Baggage of Brazilian athletes returning from abroad – p. 27;
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Item 2.10 – Applicable rules alternative to the provisions of this Guide – p.33;
3)
Change to the answer to question 5, item 2.9, Section 2, Chapter 2, starting to request
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declaration for the entry of non-resident vehicles in the country, according to the provisions of the
IN RFB 1,602, of 2015:
“Customs declaration is waived for goods whose total value is less than or equal to US$ 3,000.00 (three thousand
dollars of the United States of America) or the equivalent in another currency”.
Except for the above exemption, the media professionals, radio and television technicians and non-resident support
staff, including the driver of the vehicle at the time of his arrival in Brazil, should declare to the Federal Revenue
(Customs Service) all appliances and equipmente new or used, photography, radio and television, as well as land
vehicles transporting them, using the Electronic Traveller's Declaration of Goods (e-DBV).
Regardless of being exempted from lodging a Customs declaration, the goods of total value lower than or equal to US$
3,000.00 (three thousand US dollars of the United States of America), or the equivalent in another currency must be
submitted to the Internal Revenue (Customs Service) at the place of their entry in Brazil.
Goods that are not exempted from declaration can be declared in a single declaration or in different declarations of the
individuals who are part of the press team, according to the responsibility of each one of them for the return abroad of
these goods temporarily admitted in Brazil.
As examples, it is considered as materials, equipment and press equipment: photographic and film cameras,
accompanied by consistent amounts of batteries and accessories; handheld devices for recording and reproduction of
sound and image, accompanied by compatible quantity of the corresponding carrier media of recordings, mobile
studios, including those installed in towed or automotive vehicle, batteries and accessories, cell (mobile) phone,
binoculars, tools and other manual objects, including laptop computers to the practice of the profession activity.
Goods subject to declaration as explained above should also be submitted to the Customs authority at any place of
border, port or airport, at the time of their return abroad, for the purposes of termination of the tax liability of the
respective declarant. It is not necessary that the good return abroad by the hands of the same declarant at the entrance,
but it is essential to identify the declaration that regularized their entry into the country in order to register their exit
4)
Inclusion of text concerning to the IN RFB N0. 1,622, of 2016, in the following items:
- Item 4.2.4.1, Section 4, Chapter 2: “In case of exemption for durable goods by virtue of donation commitment,
as provided for in item II of paragraph 4 of Law No. 12,780, of 2013, there is no need for manifestation when the
donnee is the Federal Union, according to the template in Annex XIII of this Guide.”
- Item 4.2.6, Section 4, Chapter 2: “As amendment done in 2015, durable goods with a unit value higher than R$
5.000,00 (five thousand reais) may be imported with tax exemption, provided that donation commitment is assumed and
formalized in favor of any of the entities referred to in items II and III of Article 6 of Law No. 12,780, of 2013. There is
no need for manifestation when the donnee is the Federal Union, according to the template in Annex XIII of this
Guide.”
5)
Correction of the term DERE for DRE-E (Express Delivery Declaration – Exportation)
contained in the Glossary and Section 3, Chapter 3.
6)
Change in the procedure for entry of arms and ammunition in the country, replacing the
Transit Note for Authorization Single Document (DUA), in the following items:
- Section 2, Chapter 1, Supervisory Board of Controlled Products (DFPC) of the Brazilian Army : “in
international trade, the DFPC acts as the authority responsible for the approval of imports and exports of firearms,
ammunition and accessories, for authorizing the entry of firearms and ammunition in the country as baggage of
athletes to international competitions, and issuance of the Authorization Single Document (DUA) of arms and
ammunition to the used by foreign delegations on official shooting competitions in the country.”
- Item 2.2.3, Section 2, Chapter 2 : “The entry of firearm and ammunition as baggage of athletes to international
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competitions, should be previously authorized by the DFPC of the Brazilian Army by issuing the Authorization Single
Document (DUA).
For foreign athletes, the referred document should be requested by the promoting entity of the sporting event. Before the
Federal Revenue (Customs Service), athletes should declare their arms and ammunition in the e-DBV. Arms will enter
under the temporary importation regime and ammunition will be cleared exempt from tax. Such e-DBV can be prepared
and transmitted electronically even before the athlete boarding to Brazil, but, when arriving and disembarking in the
country, the competitor of the Games should seek the Federal Revenue (Customs Service) in order to lodge this
declaration. The RFB's officer, at the time of registration and clearance, should inform in the e-DBV the corresponding
number of the DUA. Once clearance is done, the e-DBV shoul be printed, attached to the DUA and delivered to the
foreign athlete.”
- Item 2.2.5.1, Section 2, Chapter 2 : “Firearms and parts thereof, which may only be imported temporarily (under
the temporary importation regime) for the purpose of sporting competition, by issuing the Authorization Single
Document released by the DFPC of Brazilian Army, which will support the registration of the e-DBV which
corresponds to the temporary importation of firearms and parts thereof and will be released by the RFB. The referred
document allows the circulation of the arms in the country. Ammuniton of firearms whose importation will take place
through e-DBV with exemption on admission, also depends on the authorization of the DFPC by issuing the
Authorization Single Document, required by the entity promoting the event, in the case of foreign athletes.”
- Item 2.6, Section 2, Chapter 2: “Firearms and ammunition when returning abroad should be submitted to the
airline at the on-site check-in (if the company does not provide another location to receive arms), for the purposes of
compliance with special security rules on their transport in aircrafts. Then, after submitting the required documents
(including the Authorization Single Document which has sustained the movement of arms in Brazil), the air operator
should accompany the passenger to the Federal Police for the ammunition to be discharged from arms and packaged in
suitable containers, in the passenger's presence, and then sent to boarding procedure by the aircraft operator.”
7)
Inclusion of guidance for re-export of unused ammunition, in the following items:
- Item 2.6, Section 2, Chapter 2: “The ammunition imported duty free in the baggage of Olympic and Paralympic
athletes and not used during the Games, should be re-exported.”
- Item 2.2, Section 2, Chapter 3: “The ammunition imported duty free in the baggage of Olympic and Paralympic
athletes and not used during the Games, should be re-exported.”
8)
Amendment of the procedure for carrying amounts above R$ 10,000.00 for sports
delegations and professional staff, in the following items:
- Item 2.2.5.2, Section 2, Chapter 2: “The sports delegations, referees teams, anti-doping professionals, etc. should
be programmed and previously consult the Central Bank for accurate guidelines on official remittance to Brazil of
values higher than R$ 10,000.00 (ten thousand reais) or the equivalent in another currency of their country of origin, or
any other country, by either electronic or physical means, by exclusively interbank transfer, and then effecting, in
Brazil, by their legal representative in a bank authorized to deal in foreign exchange by the Central Bank, the legal
conversion and receipt in reais of the equivalent to the amount remitted, to cover their expenses in Brazil.
Any other form of remittance that does not meet the Brazilian law shall be subject to the seizure of values by the RFB
and possible application of penalty of loss.”
- Item 2.6, Section 2, Chapter 2 : “The sports delegations, referees teams, anti-doping professionals, etc. should be
programmed and previously consult the Central Bank for accurate guidelines on official remittance of values higher
than R$ 10.000,00 (ten thousand reais) or the equivalent in another currency in the country's exit to abroad, by either
electronic or physical means, by exclusively interbank transfer.
Any other form of remittance that does not meet Brazilian law shall be subject to the seizure of values by the RFB and
possible application of penalty of loss.”
9)
Exclusion of compulsory physical examination on re-exportation of goods imported as
accompanied baggage or by courier, which happens to be held at the discretion of the tax authority,
according to the items:
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- Item 2.6, Section 2, Capítulo 2: “Customs clearance of termination of the temporary importation of goods that the
traveller is carrying on its luggage can also be held at the traveller's airport of boarding abroad or at Customs
facilities in the land border by which the traveller will leave Brazil. It will be at the discretion of the Customs authority
of the place of boarding of the traveller or of where the “early check-in”, the request of presentation of goods
temporarily imported for control purposes of the Federal Revenue (Customs Service).”
- Item 2.2, Section 2, Chapter 3: “It will be at the discretion of the Customs authority of the traveller's place of
boarding or the place designated by the organizers of the Games to carry out the early check-in (Olympic Village)
require the presentation of goods temporarily imported for control purposes of the Federal Revenue (Customs
Service).”
10)
Inclusion of the possibility of payment of taxes which may be payable when there is loss,
theft or damage of the goods entered in the country as accompanied baggage, and even when from
the lodging of the declaration results the payment of taxes, according to the items:
- Item 2.7, Section 2, Chapter 2 / Item 3.6, Section 3, Chapter 2 / Item 4.3.6, Section 4, Chapter 2: “In the
case of goods under the temporary importation regime which are lost, stolen or robbed, or completely destroyed in
accident, the traveller should seek the Federal Revenue (Customs Service) before departure to abroad for the payment
of taxes which was suspended.
It is recommended that this step be done in advance of at least one day to avoid setbacks to the traveller's boarding.
The payment of taxes due may be made in the traveller's boarding airports by debiting a current account.
In the cases of the boardings made at Guarulhos International Airport – SP and at those where there is non-compliance
with the temporary importation regime of goods lost, stolen or robbed, the payment of taxes is possible only in the bank
branch, in bank operational days and hours.
Damaged goods but still recognizable do not require the payment of tax for the purposes of termination of the special
customs regime of temporary importation , provided they are re-exported.
- Item 2.8, Section 2, Chapter 2: “In cases where the import duty on baggage becomes due, it may be paid by means
of debt at the traveller's boarding airports, except for the Guarulhos International Airport – SP, or banking institution,
in reais, by using the appropriate form.l
It is recommended that the interested party seek the RFB (Customs Service) prior to the date of the trip abroad to
obtain the payment form with the correct values during banking hours (11 am to 4 pm, Monday to Friday), in order to
pay the amount due.
11)
Review of all text on the importation of goods by international courier company (“door to
door”), Section 3, Chapter 2, by virtue of various improprieties contained in the previous text.
12)
Inclusion of requirement of submission of commercial invoice on entry into the country of
goods duty free and conditioned to donation commitment, according to the following items:
- Item 4.1.2, Section 4, Chapter 2: “It shall not be required commercial invoice and contractual instrument for the
importation of goods under the temporary importation regime or tax exemption based on Law No. 12,780, of 2013, for
the purposes of the events related to the Games. In the case of duty-free importation, waiver of the commercial invoice
and the contractual instrument, it does not apply the circumstances provided for in Article 4, Paragraph 4, Item II, of
Law 12,780, that is, durable goods imported duty free and conditioned to donation commitment.”
- Item 4.2.4.1, Section 4, Chapter 2: “It will not be required the commercial invoice for instruction of declarations
referred to in this item, except for the case provided for in Article 4, Paragraph 4, Item II, of Law 12,780, or durable
goods imported duty free and conditioned to donation commitment.”
13)
Inclusion of alteration made by Law No. 12,780, of 2013, by Law No. 12,780, of 2013, by
Law No. 13,161, of 2015, concerning the importation of durable goods, according to the items:
- Item 4.2.2, Section 4, Chapter 2: “As the alteration made in 2015, durable goods with a unit value higher than R$
5,000.00 (five thousand reais) may be imported duty free, since it is assumed the donation commitment formalized for
the benefit of any of the entities referred to in section II and III of Article 6 of Law No. 12,780, of 2013. It is waived the
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manifestation of the donnee in the mentioned donation commitment when dealing with the Federal Union, according to
the standard form in Annex XIII of this Guide.
14)
Inclusion of waiving the tax calculation demonstrative, addressed in IN SRF No. 611, also in
the event of other inputs related to equestrian competition, in the following item:
- Item 4.2.5, Section 4, Chapter 2: “ This procedure can also be adopted for imports carried out to the CAS and
WADA for use and consumption of its employees.”
15)
Text amendment concerning durable goods admitted to the country with suspension of
payment of taxes due, resulting from alteration made by the Provisional Measure No. 718, of 2016,
to Law No. 12,780, of January 9th , 2013, as the item below:
- Item 4.3.2, Section 4, Chapter 2: “Vessels intended for hosting people directly connected, hired or invited by the
IOC, the IPC, the Rio 2016, the National Olympic Committees, the International Sports Federations, WADA, the CAS
or employees of the Games and of people who have purchased tour packages from sponsors or official supporters.
Vessels intended to hosting will be considered, for tax treatment purposes and Customs control, as foreign ships in
cruise trip along the Brazilian cost. Therefore, for such cases, Normative Instruction SRF No. 137, of November 23,
1998, and the Norma de Execução (Implementing Measure) Coana No. 6, of November 21st, 2013.”
16)
Inclusion of the possibility of the importer to adopt the deadline contained in the contractual
instrument or other document attesting the nature of the import as the maximum period of the
temporary importation regime of cargo brought to the country, as the following items:
- Item 4.3.4 and 4.3.5.3, Section 4, Chapter 2: “On temporary imports based on the IN RFB 1,600, of 2015 (article
9), carried out by importers not enabled in the form of the IN RFB No. 1,335, of 2013, the regime will be granted by the
period of 6(six) months, extendable for another 6 (six) months automatically, or within the period stipulated in the
contractual instrument which supports the import or other document certifying the nature of imports, between the
importer and the foreigner, limited to a maximum of 5 (five) years.”
17)
Inclusion of the possibility of establishin liability term on the DSI form itself, when possible
its use in importations based on Law No. 12,7809, according to the item:
- Item 4.3.5.1.3, Section 4, Chapter 2: “Liability Term, which must be established in the DI itself or Siscomex
electronic DSI, in the “Additional Information” field, that is, a separate document is not required (paragraph 1, Article
11, IN RFB 1,600, of 2015); or Liability Term constituted in the import declaration itself for import clearances made by
means of Simplified Import Declaration form (DSI form);
Liability Term (TR), as shown in Annex VI, whose filling instructions are in Annex VII;”
18)
Provision on the form of termination of the temporary importation regime in case of death of
horses, according to the items:
- Item 4.3.5.1.9 / 4.3.5.2.8, Section 4, Chapter 2: “ In the specific case of the temporary importation of Olympic or
Paralympic horses, if it occurs the animal's death, demonstrably enrolled in the Games, the respective extinction of the
temporary importation regime will be given by presenting the animal's Death Certificate, without levying taxes.
19)
Invoice waiver on the re-export of goods via courier and cargo company, in view of
provision contained in IN SRF No. 28, 1994, in accordance with the items:
- Sections 3 and 4, Chapter 3: “It is dispensed from the presentation of invoice the re-export of goods imported
temporarily whose circulation is made based on the Customs document of admission in the regime.”
20)
Inclusion of the possibility of exemption from completing the List of Goods for Re-export
(Annex I) to case where the goods are admitted into the country through e-DBV and a copy thereof
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is presented in the exit procedure of the country.
- Section 3, Chapter 3: “If the goods were admitted into the country as baggage or via courier company, with the issuing of eDBV, and the copy thereof is presented in the re-export, the submission of Annex I shall be waived.”
21)
Inclusion of Annex XI on the instructions for filling out the e-DBV issued to transport the
goods by means of courier company.
22)
Inclusion of Annex XII concerning the Summary Table of Declarations Used in Admission
and Re-export of Goods in the Olympics and Paralympics.
23)
Inclusion of Annex XIII on the Donation Commitment Agreement (TCD) to the Federal
Union.
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SUMMARY
CHAPTER 1
GENERAL NOTIONS ON IMPORTS AND EXPORTS
SECTION 1 - INTRODUCTORY PROVISIONS........................................................................................................................17
SECTION 2 - KEY PLAYERS IN EXPORT AND IMPORT OPERATIONS...................................................................................19
CHAPTER 2
IMPORTATION
SECTION 1 - INTRODUCTORY PROVISIONS............................................................................................................... 22
SECTION 2 - IMPORT OF GOODS INTEGRATING ACCOMPANIED BAGGAGE...............................................................22
2.1 - DEFINITION................................................................................................................................................................22
2.2 - SPECIAL PROCEDURES APPLIED TO THE IMPORT OF GOODS BROUGHT BY NON-RESIDENT TRAVELLERS TO BRAZIL FOR THE PURPOSES
OF THE OLYMPIC AND PARALYMPIC GAMES.........................................................................................................................23
2.2.1 - Who are these travellers?..............................................................................................................................23
2.2.2 - Goods subject to baggage treatment............................................................................................................23
2.2.3 - Goods subject to restrictions and conditions................................................................................................24
2.2.4 – Length of stay of the goods...........................................................................................................................24
2.2.5 - Procedures.....................................................................................................................................................25
2.2.5.1 - Personal belongings submitted individually ......................................................................................................25
2.2.5.2 - Goods submitted collectively by the sporting delegation or professional team………………………........................26
2.2.5.3 - Medical equipment...........................................................................................................................................27
2.3 - SPECIAL PROCEDURES APPLIED TO THE IMPORT OF GOODS BY MEDIA PROFESSIONAL AND RADIO AND TV STATIONS TECHNICIANS...28
2.3.1 - Who are these travelers?...............................................................................................................................28
2.3.2 Goods that are subject to baggage treatment................................................................................................28
2.3.3 Goods subject to restrictions and conditions.................................................................................................28
2.3.4 - Duration of stay of the goods........................................................................................................................29
2.3.5 - Procedures.....................................................................................................................................................29
2.4 - BAGGAGES OF BRAZILIAN ATHLETES RETURNING FROM ABROAD.........................................................................................29
2.5 - CONTINGENCY FOR THE ELECTRONIC TRAVELLER'S DECLARATION OF GOODS (E-DBV).............................................................30
2.6 – OUTBOUND GOODS AND VALUABLES..............................................................................................................................30
2.7 – GOODS DESTROYED IN ACCIDENT, OR LOST, STOLEN OR ROBBED..............................................................................32
2.8 – PAYMENT OF THE IMPORT TAX......................................................................................................................................32
2.9 - QUESTIONS AND ANSWERS..........................................................................................................................................33
2.10 - APPLICABLE ADDITIONAL STANDARDS TO THE PROVISIONS OF THIS GUIDE...........................................................................34
SECTION 3 - IMPORTS OF GOODS BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR" TRANSPORTATION)..35
3.1 - DEFINITION................................................................................................................................................................35
3.2 - WHO CAN USE IT........................................................................................................................................................36
3.2.1 - For temporary imports...................................................................................................................................36
3.2.2 - Special exemptions for the Events related to the Rio 2016 Olympic and Paralympic Games.......................36
3.3 - GOODS SUBJECT TO PROHIBITION..................................................................................................................................37
3.4 - RESTRICTIONS AND CONDITIONS....................................................................................................................................37
3.4.1 – For temporary importation...........................................................................................................................37
3.4.2 – For own exemptions of the events related to the 2016 Olympic and Paralympic Games………………………..38
3.4.2.1 – Transfer of goods to third parties………………………………………………………………………………………………………….38
3.5 - PROCEDURES.............................................................................................................................................................40
3.5.1 - Procedure for Temporary Importation...........................................................................................................41
3.5.2 - Procedure for importation with tax exemption.............................................................................................42
3.6 - GOODS DESTROYED IN ACCIDENT, OR LOST, STOLEN OR ROBBED..........................................................................................42
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3.8 - APPLICABLE ADDITIONAL STANDARDS TO THE PROVISIONS OF THIS GUIDE.............................................................................46
SECTION 4 - IMPORT OF GOODS UNDER CARGO CONDITION.………………………………………………………………………….……..46
4.1 - GENERAL INFORMATION..............................................................................................................................................46
4.1.1 - Definition.......................................................................................................................................................46
4.1.2 – General information on Customs clearance..................................................................................................47
4.1.3 - Enabling to operate the Siscomex..................................................................................................................48
4.1.4 – Ways to promote imports.............................................................................................................................49
4.1.4.1 - Direct Import..............................................................................................................................................49
4.1.4.2 - Import on account and order of a third party..............................................................................................50
4.1.4.3 - Import made to order.................................................................................................................................50
4.1.4.4 - Import via logistics operator.......................................................................................................................50
4.1.5 - Advance Customs clearance..........................................................................................................................52
4.1.6 - Advance delivery of goods.............................................................................................................................52
4.2 - IMPORTS OF GOODS WITH TAX EXEMPTION......................................................................................................................53
4.2.1 - Beneficiaries of imports with tax exemption.................................................................................................53
4.2.2 - Goods to which the exemption applies.........................................................................................................54
4.2.3 - Restrictions and conditions............................................................................................................................55
4.2.4 - Procedures.....................................................................................................................................................56
4.2.4.1 - Instruction of the Import Declaration in Siscomex.......................................................................................58
4.2.4.2 - Rejection of Customs clearance...................................................................................................................58
4.2.4.3 - Delivery of the goods to the importer.........................................................................................................58
4.2.4.4 – Waiver of ancillary obligations on importation…………………………………………………………………………………....... 59
4.2.5 - Special procedures applied to imports of goods of athletes, Olympic and Paralympic teams, CAS, WADA
and accredited media companies and transmitters.................................................................................................59
4.2.6 - Transfer of goods to third parties..................................................................................................................60
4.3 - IMPORT UNDER THE TEMPORARY IMPORTATION REGIME OF GOODS USED AT SPORTING EVENTS...............................................62
4.3.1 - Beneficiaries of imports with tax suspension................................................................................................62
4.3.2 - Goods to which suspensive Customs regime applies....................................................................................62
4.3.3 - Restrictions and conditions............................................................................................................................63
4.3.4 - Maximum Deadline........................................................................................................................................64
4.3.5 - Procedures.....................................................................................................................................................65
4.3.5.1 - Procedure based on this Guide (Law No. 12,780, of 2013)...........................................................................65
4.3.5.1.1 – Instrument and intermediation of logistics operator……………………………….…………………………………….....65
4.3.5.1.2 – Prerequisite for registration of the Import Declaration (DI) or Simplified Import Declaration (DSI)…...65
4.3.5.1.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)……………………………...66
4.3.5.1.4 – Granting of the regime……………………………………………………………………………………………………………………...67
4.3.5.1.5 – Guarantee waiver for the suspended taxes………………………………………………………………………..……………..67
4.3.5.1.6 – Rejection of the regime (appeal, cancellation of the DI and other procedural act)……….…………………...67
4.3.5.1.7 – Delivery of goods to the importer……………………………………………………………………………………………..……...67
4.3.5.1.8 – Special procedures applied to imports of goods for the National Olympic Committees, the National
Paralympic Committees, the international sports federations, the CAS and WADA……………………………..……………..68
4.3.5.1.9 – Forms of termination of the regime……………………………………………………………..…………………………………..68
4.3.5.2 - Procedures based on Normative Instruction RFB No. 1,600, of 2015............................................................69
4.3.5.2.1 – Instrument and intermediation of logistics operator………………………………………………………..……………...69
4.3.5.2.2 – Prerequisite for registration of the Import Declaration (DI) or Simplified Import Declaration (DSI)…..70
4.3.5.2.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)……………………………..70
4.3.5.2.4 – Granting of the regime……………………………………………………………………………………………………………………..71
4.3.5.2.5 – Guarantee waiver for the suspended taxes……………………………………………………………………………………….71
4.3.5.2.6 – Rejection of the regime…………………………………………………………………………………………………………………….71
4.3.5.2.7 – Delivery of the goods to the importer……………………………………………………………………………..……………….72
4.3.5.2.8 – Forms of termination of the regime………………………………………………………………………………………………….72
4.3.5.3 – Comparative table of temporary imports based on this Guide (Law No. 12,780, of 2013) and IN RFB No.
1,600, of 2015, in the context of the Rio 2016 Olympic and Paralympic Games.........................................................73
4.3.6 - Goods spoiled by accident, or lost, stolen or robbed....................................................................................74
4.5 – APPLICABLE ADDITIONAL STANDARDS FOR THE PROVISIONS OF THIS GUIDE.........................................................................78
15
CHAPTER 3
EXPORT
SECTION 1 - INTRODUCTORY PROVISIONS........................................................................................................................79
SECTION 2 - RE-EXPORT OF GOODS AS ACCOMPANIED BAGGAGE..................................................................................79
2.1 - DEFINITION................................................................................................................................................................79
2.2 - RE-EXPORT OF GOODS IMPORTED AS ACCOMPANIED BAGGAGE OR BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR")…...79
2.2.1 – Carrying of cash exceeding R$10.000,00 (ten thousand reais) or the equivalent in another currency……….80
2.3 – RE-EXPORTATION OF GOODS IMPORTED UNDER CARGO CONDITION ....................................................................................81
SECTION 3 - RE-EXPORTATION OF GOODS BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR")…….…….…....81
SECTION 4 - RE-EXPORTATION OF GOODS UNDER CARGO CONDITION.....................................................................82
SECTION 5 - APPLICABLE ADDITIONAL STANDARDS FOR THE PROVISIONS OF THIS GUIDE........................................82
ANNEXES
ANNEX I.…………………………………….………..………………………………………………………………………………………..……..84
ANNEX II………………….………………………………………………………………………..………………………………………...………. 86
ANNEX III.…………….……………………………………………………………………..………………………………………….……..….... 90
ANNEX IV..……….…………………………………………………………..………………………………………………………………....….. 92
ANNEX V.……………………………………………………………………………………………………………………………………………... 94
ANNEX VI ………………………………..…………………………………………………………………………………………………………...96
ANNEX VII ………………………………………………………………...….…………………………………………………………………..... 98
ANNEX VIII ….………………………………………………………………...………………………………………………………………...…. 99
ANNEX IX..………………………………………………………..……………………………………………………………………………….. 101
ANNEX X…………….…………………………………………………………………………………...…………………………………………. 103
ANNEX XI………………………………………………………………………………………………………………………………………..…..107
ANNEX XII………………….……………………………………………………………………………………………………………….………. 108
ANNEX XIII…………………………………………………………………………………………………………………………………………..109
INDEX...………………………………………………………………………………………………...….……………………………………….. 111
16
CHAPTER 1
General Notions on Imports and Exports
SECTION 1
Introductory Provisions
In Brazil, there are three main ways to conduct an importation or exportation, although some
of them have restrictions on the type of goods that can be the object of the operation or as to the
purpose for which they are intended for.
The first way, on importation, corresponds to goods carried as cargo by an international
carrier company from abroad to a port, airport or border point in Brazil or, on exportation,
corresponds to goods transported as cargo by an international carrier company from a port, airport
or border point in Brazil to abroad.
In the “cargo” way, on importation, the goods are delivered by the international carrier to the
importer or the depositary on a port, airport or border point, and it is under the responsibility of the
importer to perform or hire all the procedural formalities to remove it from the landing location or
border crossing area.
For “cargo” exportation, the goods are transported by the exporter or by a domestic carrier
hired by the exporter, to a port, airport or border point in the country where the goods are submitted
to exportation controls. Following the completion of the respective procedures, the goods can be
delivered to an international carrier for the provision of transportation abroad.
This way is known as "import under cargo condition" or "export under cargo condition" but,
in general, when talking about "import" or "export" is simply talking about this type of operation.
The second manner is related to the good transported from abroad to the address of the
importer in Brazil, or transported from Brazil to the address of the recipient abroad - here in Brazil
we call it "door to door" import or export. The international carrier is also known as "international
courier". In Brazil this method, when applied to international air transportation, is also known as
"express delivery". It is worth noting that in Brazil there is no "door to door" in the waterway or
land transport way, except by means of operations performed by the Postal and Telegraph Company
(ECT).
And finally, the goods coming from or intended for abroad can enter or leave the country,
together with the baggage of traveller – we call it import or export as accompanied baggage.
Obviously a traveller's baggage can also reach the country unaccompanied, before or after the
arrival of its owner, but in this case such baggage is treated as "cargo". The distinction between
accompanied and unaccompanied luggage is that the first is carried in the traveller's own vehicle or
by the shipping company in accordance with the provisions of the transportation agreement of the
traveller and in the same vehicle transporting the traveller, without bill of lading to support it, but
17
only a baggage tag related to the items transported in the basement or trunk of the vehicle, or
without identification for the carry-on or hand luggage. The baggage "imported as cargo" or
"exported as cargo" should always be identified by a bill of lading which is the document that
warrants the consignee to claim it.
These three ways are presented in greater detail in this guide, together with the respective
restrictions on the kind of goods and purposes to which they apply.
Regardless of the mode of import or export, it is worth mentioning that imported or exported
goods should be submitted to Customs and, in most cases, should be listed in the Customs
declaration which, depending on the way of import or export, should be accomplished by the carrier
or by the importer/exporter.
Once the Customs declaration is lodged, it should be registered by Customs and subject to
supervision, with or without physical examination of the imported goods. This procedure is
performed by the Customs authority after the registration of the corresponding declaration and is
called "Customs clearance".
In Brazil, the Federal Revenue Service (RFB) performs the Customs administration functions
and is responsible for the Customs control of vehicles, cargo and goods entering or leaving the
country. The RFB performs the registry of the Customs declaration and the corresponding Customs
clearance. As a Customs authority, RFB also manages the taxation on foreign trade transactions and
the application of trade defense measures (antidumping rights, safeguards and countervailing
measures).
In some cases, the import operation should also be subject to prior licensing by the
international trade authority, which is performed by the Foreign Trade Secretariat (Secex). The
exportation of some products should also depend on prior registry within Secex. In most cases,
however, registration and licensing are not necessary.
In many cases, import and export also depend on prior approval (authorization) of other
authorities from specific technical areas, such as public health, animal health and phytosanitary
controls and public security, among others.
The controls performed by Secex and specialized authorities in the above areas take place
before the Customs clearance, for both exports and imports.
In case of accompanied baggage, there are situations where travellers are not required to
declare their belongings to Customs, but there are cases where the legislation imposes such
obligation for goods brought in the baggage from or shipped to abroad and, depending on the
situation, the obligation to pay the import tax. Among the traveller's goods subject to the obligation
to declare to Customs is also the carrying values (cash amounts) over R$ 10.000,00 (ten thousand
Brazilian Reais) or the equivalent in other currencies.
For goods imported or exported via international courier company, the obligation to declare
the transaction to Customs relies on such company.
It should also be noted that in Brazil, in addition to the federal taxes, the import of goods as
cargo (and in some States also for the import of goods by way of a courier) is also subject to the
Tax on Distribution of Goods and on Communications and Interstate and Intermunicipal
18
Transportation Services (ICMS), which is a tax of the State or the Federal District. For Customs
clearance of goods imported as cargo, it is necessary that the Treasury of the State or the Federal
District issues a document called "Release Note for Foreign Goods" - GLME or exempts from such
obligation. Without GLME or the exemption of its issuance, the Brazilian Federal Revenue
Customs Service can not authorize the delivery of the imported goods to the consignee. The
arrangements for the issuance of this document should be accomplished by the importer before the
competent Treasury Department of the State or the Federal District.
According to the State of the Federation, there should be waiving of the GLME emission
requirement for imports intended for the Events related to the 2016 Olympic and Paralympic
Games. These Events are: trainings and official competitions, including test-events; conferences of
the International Olympic Committee (IOC) and International Paralympic Committee (IPC);
banquets; opening, awards and closing ceremonies; raffles, seminars, meetings, conferences,
workshops, press conferences, etc.
SECTION 2
Key players in export and import operations
Considering the import or export as cargo there are several players that should be mentioned
throughout this Guide. For the purposes of clarification of their roles in the logistics and processes
of import and export of goods, hereafter there is a list of the key players in Brazilian foreign trade .
International Carrier: a company that carries the goods from abroad to Brazil and vice
versa. The carrier issues the document that warrants the importer the right to claim the imported
good. This cargo transport document is called Bill of Lading (BL) in sea transport mode; Air
WayBill (AWB) in air transport; and Road Waybill (RWB) in road transport . Without this
document, the consignee (the person to whom the good should be delivered in the importing
country) is not entitled to declare the goods before the Customs or claim it to the port/airport
administrator.
International Courier: an international carrier that also transports the goods in the domestic
part of the import or export operation; therefore, it performs the "door to door" transportation
between the exporter and the importer.
Importer: a natural person (resident or not in Brazil) or legal person that carries out the entry
of the goods or merchandise coming from abroad, or which steers/drives/pilots its own transporting
vehicle on entering the Brazilian territory. In general, the importer is the consignee of the goods
referred to in the transport document.
Exporter: a natural person (resident or not in Brazil) or a national legal person that carries
out the exit of goods or merchandise to abroad, or which steers/drives/pilots its own transporting
vehicle on leaving the Brazilian territory. In case of temporary imports, the own importer is usually
responsible for carrying out the re-export of goods or merchandise to abroad.
Cargo Agent/Maritime Agent: the company that represents the international carrier (when
not a national company) in Brazil and is responsible for hiring on its behalf, charging the freight and
issuing the transport document.
Port/Airport Administrator: the company that operates the port/airport or land border
19
infrastructures, receives and stores cargo, reports to Customs the arrival of cargo from abroad
(informs the cargo presence), handles cargo to submit it to Customs examination and delivers it to
the importer or the international carrier (on its return to abroad) after Customs release.
Depositary (Trustee): the company that provides cargo storage service during import or
export. The depositary (trustee) should coincide with the own port or airport administrator (public
Customs warehouse), but can also refer to a dry port, that is, a private Customs warehouse located
outside the international port or airport.
Customs Broker: the representative of the importer or exporter (in Brazil). It is responsible
for making Customs declarations on their behalf and submitting them to Customs, together with
other documents required for Customs clearance, such as transport document, packing list, etc. In
Brazil, the importer and the exporter can present Customs declarations and their instructional
documents directly to Customs, with dispensation from the intermediation of a Customs broker.
Logistics Operator of the Events (or Logistics Operator): natural or legal person that
lodges on its own behalf (for regulatory approval and/or upon prior enabling by the SRF) imports
or exports in favor of (domestic or foreign) third parties for the organization and accomplishment of
sports and cultural events, etc. The logistics operator can also offer to the third contractor, in
addition to such an intermediation in import, the related services for the release of goods imported
or to be exported or re-exported, such as Customs brokerage services and cargo logistics. Usually
these services include the withdrawal of imported cargo from the port/airport or from the dry port
and its delivery to the importer, considering an import, and the transportation to the port/airport of
shipment, in case of export, as well as including intermediary services with the port/airport
administrator and with the international carrier, arrangements before other public agencies (if
necessary) and the domestic transportation of cargo.
Foreign Trade Secretariat (Secex): the agency of the Ministry of Development, Industry and
Foreign Trade (MDIC) responsible for trade policy and administrative (commercial) control of
imports and exports. Secex operates the exports records and the prior import licensing system.
Federal Revenue of Brazil (RFB): the subordinate body of the Ministry of Finance entitled
to perform the federal tax and Customs administration, and the control of vehicles, cargo and goods
entering to or leaving from the country, the collection and supervision of taxes on foreign trade and
commercial (trading) rights, and also the regularity of imports and exports regarding the
administrative treatment thereof.
Brazilian National Health Surveillance Agency (Anvisa): the federal agency responsible
for the regulation and the sanitary controls to protect people health. Anvisa also certifies medical,
pharmaceutical, food, toilet and household cleaning products and, concerning foreign trade, is
responsible for the permissions to import and export such kinds of goods.
International Agricultural Surveillance System (Vigiagro): the border agency of the
Ministry of Agriculture, Livestock and Supply (MAPA) responsible for phytosanitary and animal
health controls applied to goods in foreign trade.
Supervisory Board of Controlled Products (DFPC) of the Brazilian Army: in
international trade, the DFPC acts as the authority responsible for the approval of imports and
exports of firearms, ammunition and accessories, for authorizing the entry of firearms and
ammunition in the country as baggage of athletes to international competitions, and issuing the
20
Authorization Single Document (DUA) of arms and ammunition used by foreign delegations on
official shooting competitions in the country.
State of the Federation tax authorities: tax administrations of the States and the Federal
District of Brazil, which supervise and collect the Tax on Distribution of Goods and on
Communications and Interstate and Intermunicipal Transportation Services (ICMS), which is also
levied on imports. The State Tax Authorities are responsible for issuing the Release Note for
Foreign Goods (GLME).
21
CHAPTER 2
Importation
SECTION 1
Introductory provisions
It is understood by importation, the introduction in the national territory of goods brought
from abroad.
Even in cases of re-introduction in the national territory (re-import), the importation should
always be subject to Customs control. This means that the imported goods should be informed by
the international carrier when entering the national territory and placed in a Customs warehouse,
public or private, under Customs control. Such control should also require the importer, depending
on the situation, the obligation of lodging an import declaration as a condition for the Customs
clearance of the goods.
The waiving possibilities of the import declaration do not preclude the goods of being subject
to any Customs control procedure, such as information thereof in the transport document provided
by the carrier or submission to the Customs authority for physical examination.
As a rule, imported goods are also subject to tax assessment, although there are several cases
of exemption or suspension of the tax requirement. And there are also cases of no assessment, such
as the entry of foreign goods incorrectly sent to Brazil (provided that such goods are returned to
abroad).
SECTION 2
Import of goods integrating accompanied baggage
2.1 – Definition
Accompanied baggage is the set of goods that the traveller brings when entering the country,
or takes when leaving the country, either in its own vehicle for private use (road vehicles and
trailers, watercraft and aircraft, together with their spare parts and normal accessories and
equipment) or in the same vehicle of the carrier which transports it; whose volumes should be
identified by baggage dockets (tickets, tags) or unidentified (it is the case of carry-on or hand
luggages and those carried on the travellers' own vehicle for private use).
The processing of accompanied baggage should also be applied to baggage arriving in the
country before or after the traveller, for reasons beyond his will, as the case of "lost luggage".
The tax rules and procedures for the import of goods in accompanied baggage are expressed
in this Customs Guide and, secondarily, in the Normative Instructions RFB No. 1,059, of August
02nd, 2010, No. 1,385 of August 15th, 2013, and No. 1,602, of December 15th, 2015..
22
In case of obligation to declare the goods to the Brazilian Federal Revenue Customs Service,
such procedure should be carried out through the Electronic Traveller's Declaration of Goods (eDBV) which, after being transmitted electronically, receives an identification number. This number
should be submitted to the Brazilian Federal Revenue Customs Service at the time of the traveller's
arrival at the airport, port or border point in Brazil for the purposes of registry of such declaration
and clearance of the goods stated therein. The e-DBV also serves to formalize the clearance of
carry-on cash amounts (money) over a limit that should be declared (when entering or leaving
Brazil), and the Customs control of goods leaving the country after a temporary importation regime
by means of an e-DBV.
However, athletes, members of Olympic and Paralympic teams, referees and anti-doping
professionals, among others, enjoy simpler treatment for their luggage, which are expressed in this
Chapter.
It is noted, however, that it is not any kind of goods liable to be cleared through simplified
Customs procedures for baggage regime and enjoy tax exemption. Goods imported for commercial
purposes can not be cleared as baggage and are not entitled to tax exemption.
There are also cases of goods subject to import prohibitions (such as narcotic drugs), and
there are others whose importation is subject to a special authorization, as is the case of live
animals, arms and ammunition.
2.2 - Special procedures applied to the import of goods brought by non-resident travellers to
Brazil for the purposes of the Olympic and Paralympic Games
2.2.1 - Who are these travellers?
Members of sports delegations that will participate in the Games (including training and test
events) as athletes, coaches, trainers, medical and related personnel, managers and support staff in
general, referees and anti-doping professionals, members of the IOC, IPC, Olympic Committee
members and international sports federations, WADA and CAS, and accredited observers (members
of foreign entities of countries that will host the next Olympic Events).
Guests and media professionals travelling with a delegation are not deemed to be members of
the such delegation. For media professionals, see the explanations of item 2.3 of this Section.
The baggage Customs regime is independent of enabling the foreign entity or the traveller's
person before the Brazilian Federal Revenue Customs Service.
In accordance with item 2.2, athletes, coaches, medical and related personnel, referees, antidoping professionals, managers and support staff, or members of sports bodies, WADA and CAS,
dressed in uniforms and identified in nominal lists by the Rio 2016 or who submit their own
credentials are recognized as travellers.
2.2.2 – Goods subject to baggage treatment
Falls within the concept of baggage, for application of the Special Tax Regime (RTE),
imported goods, new or used, for personal use (such as garments), the common goods of sports
delegations, medical equipment and supplies, kitchen utensils, food, equipment for referees and
anti-doping professionals and any other items intended for their activities, including administrative
23
ones.
Such regime is also applied to commemorative goods or those with symbolic value, such as
trophies, medals, boards, statues, badges, pennants and flags, regardless of their quantity and
provided they are brought in the luggage of persons referred to in item 2.2.1 of this Section.
2.2.3 - Goods subject to restrictions and conditions
Durable goods contained in baggage entering the country under the temporary importation special
Customs regime are liable to return abroad or to the adoption of another form of termination of the
regime, such as the destruction thereof or the payment of tax due.
Pets should only enter Brazil with their international zoo-sanitary certificates (CZI). This also
applies to guide dogs.
The entry of firearm and ammunition, as baggage of athletes to international competitions,
should be previously authorized by the DFPC of the Brazilian Army by issuing the Authorization
Single Document (DUA).
For foreign athletes, the referred document should be requested by the promoting entity of the
sporting event. Before the Federal Revenue (Customs Service), athletes should declare their arms
and ammunition in the e-DBV. Arms will enter under the temporary importation regime and
ammunition will be cleared exempt from tax. Such e-DBV can be prepared and transmitted
electronically even before the athlete's boarding to Brazil, but, when arriving or disembarking in
the country, the competitor of the Games should seek the Federal Revenue (Customs Service) in
order to lodge this declaration. The RFB's officer, at the time of registration and clearance, should
inform in the e-DBV the corresponding number of the DUA. Once clearance is done, the e-DBV
should be printed, attached to the DUA and delivered to the foreign athlete.”
Alcoholic beverages, cigarettes, cigars and tobacco brought as baggage are subject to
quantitative import restrictions, considering respectively: twelve (12) liters, 10 packs with up to 20
units each; 25 units and 250 grams, per traveller.
Medicines for the traveller's personal use can be imported and not required to be declared to
the competent authority. Otherwise, the import of medicines should be declared and their release
requires the authorization by Anvisa.
Prohibition of Customs clearance under the RTE: commercial merchandise; drugs and
substances prohibited in Brazil; vegetables and their parts; animals and products of animal origin
without the respective sanitary certificates.
Medical appliances and devices for personal use of the traveller are allowed and exempted
from being declared, nonetheless, the healthcare professional equipment should only be imported in
accordance with item 2.2.5.3 below.
Unaccompanied personal belongings of travellers coming to Brazil, covered up by a bill of
lading are treated as cargo and can not be cleared according to this Section. In order to learn more
about the treatment given to cargo importation, check the contents of Section 4 of this Chapter.
2.2.4 – Length of stay of the goods
24
The length of stay of the goods imported as baggage is equivalent to the deadline of the nonresident alien entry visa in Brazil, or up to ninety (90) days, in case of no entry visa requirement.
2.2.5 – Procedures
2.2.5.1 - Personal belongings submitted individually
Goods submitted in person by any traveller according to the condition mentioned in item 2.2
should be processed in the same manner as the goods integrating baggage of international travellers,
non- residents in Brazil.
Non-resident travellers bringing foreign goods of total value exceeding US$3,000.00 (three
thousand dollars of the United States) should be entitled to submit the mandatory declaration before
the Federal Revenue of Brazil (Customs Service), with exceptance of:
 guide dogs;
 clothing items and specific goods for sports or professional practice of the traveller (nonexhaustive list in Annex 10) provided for use in the events related to the Games; and
 commemorative items such as trophies, medals, boards, statues, badges, pennants, flags
and others, provided for use in the events related to the Games.
The following items should also be informed, regardless of its individual or aggregate value:
 medical products, in vitro diagnostic products, cleaning products for cosmetic (aesthetic) or
dental use, or biological materials;
 animals (except guide dogs) and animal products, vegetable and parts thereof, including
seeds, food, veterinary and crop protection products;
 apparatus and equipment in general, except equipment and tools for the traveller's personal
use (such as blood pressure cuffs, glucometers, etc);
 medicine or food of any kind, including vitamins and dietary supplements, except for the
traveller's personal use;
 goods intended for legal persons (which should be separated from the traveller's baggage
and cleared by the consignee via another Customs declaration);
 goods, except those for personal use (such as clothing, cosmetics, hygiene and cleaning
material, etc.), which should remain in the country (except for items with symbolic or
commemorative value as trophies, medals, plaques, statuettes, badges, pennants, flags and
other commemorative items), in an amount exceeding the waiving limit for that special tax
regime, namely:
 ammunition of firearms, whose importation will occur by means of e-DBV with tax
exemption and also subject to authorization by the said DFPC, via issuance of the
Authorization Single Document (DUA), requested by the promoting entity of the event, in
case of foreign athletes;
 firearms and parts thereof, which may only be imported temporarily (under the temporary
importation regime) for the purpose of sporting competition, by issuing the Authorization
Single Document ((DUA) released by the DFPC of the Brazilian Army, which will support
the registration of the e-DBV which corresponds to the temporary importation of firearms
and parts thereof, and will be released by RFB. The referred document will allow the
circulation of the arms in the country. Ammunition of firearms whose importation will
take place through e-DBV with exemption on admission, also depends on the authorization
25
of the DFPC by issuing the Authorization Single Document, required by the entity
promoting the event, in the case of foreign athletes.”
 goods intended for trade (which should be separated from the traveller's baggage and
cleared by the importer upon other Customs declaration, suitable for trade).
Cash amounts carried by the traveller, exceeding R$ 10,000.00 (ten thousand Brazilian Reais)
or the equivalent in another currency, in entering the country, should also be declared in the e-DBV.
Goods to be declared mandatorily should be listed in e-DBV, which can be filled in the
Federal Revenue of Brazil website (www.receita.fazenda.gov.br) or with the use of tablets and
smartphones, whose APP is available on the Apple Store and Play Store - APP "Viajantes" of
Serpro.
The e-DBV should be prepared and transmitted electronically before boarding to Brazil.
However, after arriving in the country, the traveller should go to the Brazilian Federal Revenue
Customs Service in order to lodge such declaration for the purposes of regularizing the status of the
goods in Brazil, including the carrying cash amounts. The e-DBV system allows the transmission of
the declaration up to 30 days prior to the date of arrival informed therein.
Although not required to submit a declaration when not in one of the above situations,
travellers are not exempt from the physical submission of their belongings to Customs control, if so
requested by the competent authority. In this case, the presence of the traveller or its legal
representative is also required in order to attend the physical examination of the goods and the
procedures performed by Customs officials, considering that the traveller should be able to provide
such declaration, if so requested.
2.2.5.2 - Goods submitted collectively by the sporting delegation or professional team
Goods of sports delegation, referees, teams or anti-doping professionals presented collectively
should be declared to the Brazilian Federal Revenue Customs Service via a single e-DBV, by the
person responsible for the
delegation
baggage, through
the RFB website
www.receita.fazenda.gov.br or with the use of tablets and smartphones, which APP called
“Viajante” is available on Apple Store and Play Store.
It should be noted that arms and ammunition cannot be declared collectively. These items
should be specified in the e-DBV of the athletes.
It is noteworthy that is possible to declare medical equipment as well as any other good of the
delegation/team. The field "Full Name" (the traveller) should be completed with the foreign
delegation's name followed by a hyphen and the name of the person responsible for the baggage
Customs clearance. The field "Number of Passport or Identity Document" should be completed with
the passport or identity document number of the person responsible for Customs clearance.
The person responsible for luggage should be one of the members of the delegation/team.
That person should attend the Customs clearance procedure, including the physical examination
until its completion.
The submission of declaration is waived in the case of goods whose value does exceed the
amount of US$ 3,000.00 (three thousand US dollars), or the equivalent in another currency, per
member of the delegation. Therefore, for instance, a delegation of 40 members is not required to
26
declare goods integrating the respective baggage up to the amount of US$ 120,000.00 (one hundred
and twenty thousand US dollars), or the equivalent in another currency. However, equipment and
medical supplies, in general, and drugs should be informed, regardless of the corresponding values.
The above figures should not consider garments and specific goods for sporting of the
members of the delegation or for professional use of the team (a non-exhaustive list in Annex X), as
well as commemorative items, provided for use in the events related to the Games.
The sports delegations and teams of referees and anti-doping professionals, even in
situations that dispense them to submit declaration to Customs, are not exempt from presenting their
goods to Customs control, if so requested by the Customs authority. In this case, it is required also
the presence of a member of the delegation, or the person responsible for Customs clearance of their
baggage, in order to attend the physical examination and the acts performed by the Customs
supervision, besides being able to provide information, if requested..
The importation of food need not to be declared provided the requirements of the sanitary
control of Vigiagro and Anvisa are fulfilled.
Goods admitted to Brazil under the temporary importation regime should be re-exported and
the respective submission for control purposes by the Brazilian Federal Revenue Customs Service
can be required by the Customs authority at the place of departure abroad or of the "early check-in".
The sports delegations, referees teams, anti-doping professionals, etc. should be programmed
and previously consult the Central Bank for accurate guidelines on official remmitance of values
higher than R$ 10,000.00 (ten thousand reais) or the equivalent in another currency, of their country
of origin, or from any other country, by either electronic or physical means, by exclusively
interbank transfer, an then effecting, in Brazil, by their legal representative, in a bank authorized to
deal in foreign exchange by the Central Bank, the legal conversion andreceipt in reais of the
equivalent to the amount remitted, to cover their expenses in Brazil.
Any other form of remittance that does not meet the Brazilian law should be subject to the
seizure of values by the RFB and possible application of penalty of loss.
Private cash amount (money) of a delegation member, when exceeding R$ 10,000.00 (ten
thousand reais) or the equivalent in another currency, should be declared in accordance with item
2.2.5.1 above.
2.2.5.3 - Medical equipment
Preliminarily, it is noted that the release of such equipment by the Brazilian Federal Revenue
Customs Service is subject to approval by the National Health Surveillance Agency (Anvisa).
Sports delegations should seek information from that federal agency in order to learn the cases of
permission of equipment and to comply with the procedures to be performed prior to their arrival in
Brazil. Follow the instructions in Anvisa Resolution - RDC No. 2, of January 04th, 2013.
Such equipment should be physically set apart from other goods and submitted to the RFB
Customs Service.
Equipment for the traveller's personal use are exempt from being declared, but the equipment
presented in the form of collective baggage of the delegation/team, as well as medicines and
27
medical supplies in general, should also be declared in advance through the e-DBV.
Customs clearance of such equipment, under the temporary importation regime, by the head
of the delegation/team (in case of goods submitted collectively) can be done via the same e-DBV
used to declare other goods belonging to the traveller or the delegation/team.
As a general rule, medical equipment can only be imported on a temporary basis, that is,
under the temporary importation special Customs regime. They can not remain in the country after
the participation of foreign sports delegation at the Olympic and Paralympic Games, and they
should be submitted to the Brazilian Federal Revenue (Customs Service) upon return of the
delegation abroad, in order to terminate the liabilities related to the temporary importation regime.
Exceptionally, such equipment can be imported definitely, if approved by Anvisa.
The Electronic Traveller's Declaration of Goods (e-DBV) system is available in Portuguese,
Spanish and English on the RFB website (www.edbv.receita.fazenda.gov.br), where the traveller
might provide the proper information and send the declaration electronically to Customs, until the
moment of its passage by Customs controls in Brazil. The e-DBV program can also run on tablets
and smartphones by simply downloading the APP "Viajantes" of Serpro, which is available at Apple
Store and Play Store.
The mentioned e-DBV can be prepared and transmitted electronically even before boarding to
Brazil. However, when arriving or disembarking in the country, the traveller should seek the Federal
Revenue (Customs Service) at the airport, port or border point, in order to submit the declaration, in
order to regularize the status of its inbound goods and valuables.
2.3 - Special procedures applied to the import of goods by media professionals and radio and
TV stations technicians
2.3.1 - Who are these travellers?
Journalists, cameramen and technical personnel for installation, operation and maintenance of
radio and television, non-residents in Brazil.
2.3.2 – Goods subject to baggage processing
Accompanied baggage includes new or used photography equipment, radio and television,
such as photo and video cameras (accompanied by compatible amounts of batteries and
accessories); portable devices for recording and reproduction of sound and image (accompanied by
the compatible amount of physical recording media, batteries and accessories); mobile phone;
binoculars, tools and other hand items, including laptops to perform professional activities.
2.3.3 - Goods subject to restrictions and conditions
All apparatus and equipment mentioned above, their parts and pieces, as part of the baggage
of those professionals, should only enter the country under the temporary importation special
Customs regime. This means that such goods should be re-exported, although damaged or
inoperative, by the end of the time allowed for the regime.
Prohibitions: equipment that can interfere with telecommunications in Brazil.
28
2.3.4 - Duration of stay of the goods
The duration of stay of the goods is the term of the entry permit of the non-resident alien in
Brazil, or up to ninety (90) days in case of an entry visa waiver.
These goods for professional use should be declared to the Brazilian Federal Revenue
Customs Service, until the moment of their passage for Customs control in Brazil, by means of the
Electronic Traveller's Declaration of Goods (e-DBV). This declaration can be made on the website
of the Federal Revenue of Brazil (www.edbv.receita.fazenda.gov.br), in Portuguese, Spanish or
English, or via the APP “Viajantes” of Serpro, available for tablets and smartphones at Apple Store
and Play Store.
Such e-DBV can be prepared and transmitted electronically up to 30 days before the date of
arrival in Brazil, as informed in the declaration. However, upon arriving in the country, the traveller
should go to the Brazilian Federal Revenue of Brazil Customs Service at the airport, port or border
point to lodge such declaration in order to rectify the status of its inbound goods and valuables,
including cash amounts.
For the purposes of the return of the goods abroad, the traveller should inform, in the same eDBV which formalized their entry in Brazil (if not exempted of declaring), the date and the number
of the return flight.
It is noteworthy that, up to the amount of US$ 3,000.00 (three thousand US dollars),
considering all the goods in the baggage, or the equivalent in another currency, the traveller is not
required to declaring it to the RFB Customs Service.
Customs clearance for the purpose of termination of the temporary importation regime
applied on the baggage should be made in advance in the very Olympic Village by a procedure
called "early check-in", provided that the cleared goods remain under the custody of the airline
company, from the mentioned early check-in time until the traveller boarding the plane bound
abroad.
The return abroad of goods imported as baggage can also be performed as cargo or express
delivery by an international courier. For more details, refer to Sections 3 and 4 of Chapter 3 of this
Guide.
2.4 - Baggage of Brazilian athletes returning from abroad
At the time of the return from abroad of Brazilian athletes who will participate in the Rio
2016 Olympic and Paralympic Games, including the test events, it should be noted the following
rules and procedures:
 resident athletes in Brazil should comply with the common rules applicable to resident
travellers as to the duties of declaring goods, in accordance with the Normative Instructions
RFB No. 1,059, of 2010 and No. 1,602, of 2015;
 as for the tax exemption for goods purchased abroad and brought to Brazil, residents are
subject to the same value quotas referred to in item 2.2.5.1 of this Section, that is, US$ 500.00
29
(five hundred US dollars) when travelling by air or sea and US$ 300.00 (three hundred US
dollars) when travelling by land, river or lake;
 Brazilian athletes, resident or not in Brazil, should also be subject to the same quantitative
restrictions in relation to the importation of alcoholic beverages, cigarettes, cigars and
tobacco, as expressed in item 2.2.3 of this Section; and
 goods of Brazilian residents, acquired or nationalized before the trip and returned from
abroad, are not required to be declared, but are subject to examination to prove the condition
of being acquired or nationalized.
Goods purchased abroad by Brazilian sports organization responsible for the team of athletes
returning to Brazil should be declared in the e-DBV of one of its members and consigned to the
CNPJ (National Register of Legal Persons) of the responsible sports organization, which should
perform the import clearance of these goods with exemption from taxes, as provided for by Section
4.2 of this Chapter. Goods in such condition should be set apart from the rest of the personal goods
and belongings of the athletes and should be released after the completion of such import clearance.
2.5 - Contingency for the Electronic Traveller's Declaration of Goods (e-DBV)
 non-resident athletes in Brazil (with the regular Exit Income Tax Return Declaration before
the RFB) should respect the same rules and should meet the same procedures for nonresidents, including those related to the temporary importation of their goods or belongings,
referred to in item 2.2.5.1 of this Section;
In case of impossibility of issuance of the e-DBV, the RFB Customs Service will make
available a DBV in paper form, in order that the traveller can make his declaration at the time of
landing in the country or boarding abroad. The mentioned form is contained in Annex II to this
Guide.
However, athletes and other travellers listed in item 2.2.1 of this Chapter, should submit their
declarations via DBV form, regardless the situation of unavailability of the e-DBV system. This
form is available in Annex II to this Guide.
At the time of re-export of the goods imported under the temporary importation regime on
the basis of an DBV, it is indispensable, for the accomplishment of the re-export clearance, the
submission of the same DBV that supported the importation - or a copy – to the Brazilian Federal
Revenue Customs Service.
2.6 – Outbound goods and valuables
The same e-DBV (or DBV form) used to support the entry of goods of a non-resident traveller
or a delegation/team under the temporary importation regime, should serve to consign the return of
the goods abroad.
To this end, the traveller should inform, in the e-DBV, prior to the check-in to boarding
abroad, the date of return and flight number (if applicable), as well as cash amounts, in case of
exceeding the figures mentioned above.
On the occasion of the return abroad, the submission of goods admitted temporarily to the
RFB Customs Service can be performed by any traveller, i.e., is not required to be the same person
who brought the goods to the country. However, it is essential that the traveller who performs the
re-export of goods reports to the Customs Service the number of the supporting Customs
30
declaration (e-DBV or otherwise) of the temporary importation.
It is also possible that Customs clearance of this re-export is done by means of an Export
Declaration (DE), an Electronic Simplified Export Declaration (DSE) or via courier. In all these
cases, it is essential to inform the situation of re-exportation of the goods temporarily admitted in
Brazil, as well as the supporting Customs declaration number on importation. For more details,
refer to Chapter 3 of this Guide.
Customs clearance for termination of the temporary importation regime of baggage should be
made in advance at the own Olympic Village, through a procedure called "early check-in", under
the condition that the cleared goods remain under the custody of the airline from that early check-in
until the respective boarding abroad.
Customs clearance for termination of the temporary importation regime of goods carried in
the traveller's baggage can also be performed at the airport boarding abroad or in Customs facilities
at the land border by which the passenger will leave Brazil. It is at the discretion of the Customs
authority of the traveller's boarding location or the place where the early check-in is held, the
requirement of submission of the goods temporarily imported, for control purposes by the Federal
Revenue (Customs Service).
Firearms and ammunition when returning abroad should be submitted to the airline at the onsite check-in (if the company does not provide another location to receive arms, for the purposes of
compliance with special security rules on their transport in aircrafts. Then, after submitting the
required documents (including the Authorization Single Document which has sustained the
movement of arms in Brazil), the air operator should accompany the passenger to the Federal Police
for the ammunition to be discharged from arms and packaged in suitable containers, in the
passenger's presence, and then, sent to boarding procedure by the aircraft operator.
In case of return of arms abroad by air, there is no need to submit to Customs for the purpose
of terminating the temporary importation regime. The Federal Police, according to its internal
procedure, should forward to the Federal Revenue Customs Service the list of Authorization Single
Documents of the arms shipped abroad. Based on this information, Customs should proceed with
the termination of the temporary importation regime.
The ammunition imported duty free in the baggage of the Olympic and Paralympic athletes
and not used during the Games, should be re-exported.
In case of arms that the traveller should take back abroad by land, it is essential to submit the
goods to the Federal Revenue Customs Service at the land border point, in order to terminate the
temporary importation regime.
When leaving the country, cash amounts exceeding R$ 10.000,00 (ten thousand Brazilian
Reais) or the equivalent in another currency, should be declared by e-DBV. The passenger should
avail of the same e-DBV lodged at the entry in the country, if cash amounts have been declared
therein.
The sports delegations, referees teams, anti-doping professionals, etc. should be
programmed and previously consult the Central Bank for accurate guidelines on official remittance
of values higher than R$ 10.000,00 (ten thousand reais) or the equivalent in another currency in the
country's exit to abroad, by either electronic or physical means, by exclusively interbank transfer.
31
Any other form of remittance that does not meet Brazilian law shall be subject to the seizure
of values by the RFB and possible application of penalty of loss.
Failure to rectify the situation of the good under the temporary importation regime in Brazil
should entail the levying of suspended taxes and the imposition of financial penalties, at any time
the importer returns to Brazil, and the Treasury Department should adopt measures at the
international judicial sphere to demand from the defaulting the amounts due.
2.7 - Goods destroyed in accident, or lost, stolen or robbed
In case of goods under the temporary importation regime, which are lost, stolen or robbed, or
completely destroyed in accident, the traveller should go to the Brazilian Federal Revenue (Customs
Service) before departure abroad for the payment of suspended taxes.
It is recommended that this measure is adopted in advance of at least one day, in order to
avoid setbacks at the time of the traveller's boarding.
The payment of taxes due should be made in the traveller's boarding airports by direct debt.
In the cases of boardings made in Guarulhos International Airport – SP, boardings on land or
sea routes and in those where there is non-compliance with the temporary importation of goods lost,
stolen or robbed, the payment of taxes will be possible only in bank branches, on their specific
functioning days and hours.
The destroyed goods that are still recognizable do not require the payment of tax to the
termination of the special Customs regime of temporary importation, provided they are re-exported.
2.8 - Payment of the Import Tax
In cases where the import duty on baggage becomes due, it might be paid through debt in the
traveller's boarding airports, except for the Guarulhos International Airport – SP, or banking
institution, in reais, by using the proper form.
It is recommended that the interested party seek the RFB (Customs Service) prior to the date
of the trip abroad, to obtain the payment form with the correct values, during banking days and
hours (Monday through Friday, from 11am to 6pm) in order to pay the amount due.
To calculate the tax due, first take the value of the goods subject to taxation, expressed in US
dollars, and subtract from it the exemption quota to which the traveller is entitled to (five hundred
US dollars by air or sea mode of transport, and three hundred US dollars by land, river or lake).
Then, over the result of this subtraction, if positive, duly converted into Brazilian Reais (R$) at the
current exchange rate, the percentage of 50% should be applied in order to obtain the value of the
import tax due.
Value of taxable goods
US$ 1,300.00
Exemption quota (by air)
US$ 500.00
Taxable balance
US$ 800.00
32
Balance converted into Brazilian Reais (*)
RS$ 2.400,00
Tax (50% rate)
RS$ 1.200,00
(*) Hypothetical exchange rate R$/US$ = 3.00
2.9 - Questions and Answers
1) What is considered medical equipment?
According to Anvisa: the equipment used for medical, dental, laboratory and physical
therapy purposes, directly or indirectly used for diagnosis, therapy, rehabilitation and monitoring of
human beings and also with the purpose of beautification and aesthetics. Mostly composed of active
medical devices, whether implantable and non-implantable. However, it should include non-active
equipment such as wheelchairs, stretchers, hospital beds, operating tables, chairs for examination,
among others.
2) Which products of animal or plant origin require health certificate as a condition to be
imported into Brazil?
According to the Passenger's Guide of the National Commission for Airport Authorities, in
Portuguese, English and Spanish versions, respectively,
http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-dopassageiro-em-portugues,
http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-dopassageiro-in-english,
http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-dopassageiro-version-espanola:
 plants and its parts require the phytosanitary certificate issued by the authority of the country
of origin, which should be submitted to the Brazilian control authority at the time of arrival
of the traveller in Brazil, as a condition for their clearance by the Federal Revenue Customs
Service; such condition also applies to cigars;
 animal products (such as milk, cheese, meat products, honey) require a certificate issued by
the veterinary authority of the country of origin which should be submitted to the Brazilian
control authority at the time of arrival of the traveller in Brazil, as a condition for the release
by the Federal Revenue Customs Service; such an obligation also affects tobacco containing
honey for hookahs.
3) Which plant products can enter in the baggage of the traveller/delegation, for their use or
consumption, without a health certificate?
Beverages and processed vegetable products, vacuum-packed, canned, in brine and other
preservatives, can be imported without a phytosanitary certificate. This includes olive oils,
chocolates, refined yerba mate, powder for ice cream and desserts, starches, margarine and cocoa
paste, instant coffee, roasted and ground coffee, glucose and refined sugar, and cigarettes.
4) Non-resident media professionals and technicians should import goods via courier?
Yes. See the provisions of Section 3 of this Chapter.
5) How media materials and equipment used for press coverage of the Events related to the
33
Games, including their media transport vehicles, should be declared to the Brazilian Federal
Revenue Customs Service?
Customs declaration is waived for goods whose total value is less or equal to US$ 3,000.00
(three thousand dollars of the United States of America) or the equivalent in another currency.
Except for the above exemption, the non-resident media professionals, radio and television
technicians and support staff, including the driver of the vehicle, at the time of their arrival in
Brazil, should declare to the Federal Revenue Customs Service all equipment and appliances, new
or used, of photography, radio and television, as well as land vehicles transporting them, using the
Electronic Traveller's Declaration of Goods (e-DBV).
Regardless whether they are exempt from Customs declaration, the goods of total value
lower than or equal to US$ 3,000.00 (three thousand dollars of the United States), or the equivalent
in another currency, should be submitted to the Federal Revenue (Customs Service) in the place of
entry in Brazil.
Goods that are not exempted from declaration can be declared in a single declaration or in
different declarations of different people who compose the press team, according to the
responsibility of each for the return abroad of these goods temporarily admitted in Brazil.
As examples of media materials, appliances and equipment: video and photo cameras
(accompanied by consistent quantities of batteries and accessories); portable devices for recording
and reproduction of sound and image (accompanied by consistent quantities of physical carrier
media of recordings, mobile studios, including those installed in a towing or motor vehicle, batteries
and accessories, mobile phone, binoculars, tools and other hand objects including laptops for
professional activities.
Goods subject to declaration as explained above should also be submitted to the Customs
authority at any port, airport or border point, at the time of their return abroad, in order to terminate
the tax liability of the declarant. It is not necessary that the goods return abroad by the hands of the
same declarant at the entrance. However, it is essential to identify the declaration that regularized
their entry into the country in order to register their exit.
6) Can goods temporarily admitted in Brazil, upon clearance by DI, electronic DSI or
Simplified Import Declaration Form, be re-exported via e-DBV, DBV?
No. The re-exportation as accompanied baggage of goods cleared upon DI, electronic DSI or
Simplified Import Declaration Form (DSI form) should be held simply by submitting the List of
Goods for Re-export (RBR), as explained in Section 2.3 of Chapter 3.
2.10 - Applicable additional standards to the provisions of this Guide
In addition to the provisions of this Guide, it applies alternatively:
 Instrução Normativa RFB nº 1.059, of August 2nd, 2010;
 Instrução Normativa RFB nº 1,385, of August 15th, 2013;
 Instrução Normativa RFB nº 1,600, of December 14th, 2015; and
34
 Instrução Normativa RFB nº 1,602, of December 15th, 2015.
SECTION 3
Import of goods by an international courier company
("door to door" transportation)
3.1 – Definition
In such importation, goods are transported from abroad to be delivered to the address of the
importer in Brazil, by the courier company, which performs the international transportation to
Brazil and, after Customs clearance, the domestic transport to the address of the consignee.
This kind of importation should not be confounded with importation held as "postal delivery"
performed by the Brazilian Postal and Telegraph Company (ECT). The postal delivery does not
allow recognition of the exemption provided for in Law No. 12,780, of 2013, neither allows
application of the temporary importation regime.
In imports via international courier, there are three (3) private stakeholders: the sender (person
abroad), the carrier (courier company) and the recipient of the imported goods, also called importer.
In this type of importation, all proceedings before the Federal Revenue Customs Service and
other import control authorities are carried out by the courier company in charge of implementation
of procedures for the release of imports before the authorities responsible for special controls
(where applicable) and finally by the Customs authority. After the clearance of the goods by the
Customs authority, the courier company also performs the transport of the imported goods to the
recipient's address.
As a general rule, all imports by courier company are subject to a single import tax rate (II)
of 60% imposed on the Customs value of the goods (Simplified Taxation System) - RTS), plus the
incidence of State ICMS . This tax treatment can only be applied to new goods with a total value
(value of the goods plus the freight and insurance costs, if any) which does not exceed US$
3,000.00 (three thousand dollars of the United States). Books, newspapers, and periodicals are
immune, i.e., exempt from taxes, while documents are not subject to these taxes.
Customs clearance of good brought into the country by courier company should be processed
in the Delivery System, through the Express Delivery Import Declaration – DIRE. For imports with
values above the limit of US$ 3,000.00 (three thousand dollars of the United States) it applies the
common import regime, by order in the Integrated Foreign Trade System (SISCOMEX), with
varying rates, according to tax the classification of the goods.
However, it is worth noting that the imports of goods intended for the organization and
accomplishment of the Events related to the Games can also enjoy the tax exemption (see Section
4.2 of this Chapter), without application of this limit of US$ 3,000.00.
35
Only in the period from January 1 st to September 30th, 2016, it might also be possible to
import goods for events related to the Games by courier company on temporary importation regime
with suspension of collection of taxes (see section 4.3 of this Chapter), not being applicable the
US$ 3,000.00 limit.
Temporary imports by individuals should be terminated before the RFB Customs Service by
the end of the period of stay in Brazil of the non-resident (90 days, or the deadline granted in the
entry visa).
3.2 - Who can use it
Imports by courier companies can be used by natural and legal persons, provided that such
imports have no commercial purpose.
3.2.1 - For temporary imports
Imports under the temporary importation regime should be carried out by a courier only for
non-resident natural person consignees who are temporarily in Brazil to conduct activities related to
the organization and accomplishment of the Events related to the Games.
It is assumed that the following natural persons perform activities for the Events related to the
Games:
 consignees with delivery address in the Olympic Village and other Olympic addresses
(according to the list of addresses on the website of the RFB Customs Service; and
 consignees of goods shipped delivered by the following entities: International Olympic
Committee (IOC), International Paralympic Committee (IPC), the Court of Arbitration for
Sport (CAS), the World Anti-Doping Agency (WADA), National Olympic Committees
(NOCs) (foreign entities), National Paralympic Committees (NPCs) (foreign entities), and
International Sports Federations.
Upon proof, the following non-resident persons should be consignees of express deliveries for
temporary importation, provided they are:
 linked to the IOC, IPC, CAS, WADA, NOCs, CPNs, the International Sports Federations and
the Organizing Committee for the Olympic and Paralympic Games (the Rio 2016);
 linked to the organization and accomplishment of the Events related to the Games; and
 consignees of goods sent by media companies or audiovisual production companies with
delivery addresses in Brazilian cities which will host the Olympic or Paralympic activities.
3.2.2 - Special exemptions for the Events related to the Rio 2016 Olympic and Paralympic
Games
Legal persons should be recipients of the exemption provided they are listed on Paragraph 2
of Article 4 of Law No. 12,780, of 2013, and duly authorized according to the RFB Normative
Instruction No. 1,335, of 2013, available on the following link:
http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-eimagens/relacao-de-pj-habilitadas-para-os-beneficios-da-lei-no-12_780-de-2013_xlsx.pdf
36
3.3 - Goods subject to prohibition
Any type of goods used in the organization and accomplishment of the Events related to the
Games can be imported via courier, except:








alcoholic beverages;
arms and ammunition;
tobacco and tobacco products;
cash, checks and travellers checks;
goods intended for commercialization or industrialization;
animals of the wild fauna;
plants of the wild flora; and
precious and semiprecious stones.
New or used goods are accepted for imports with tax exemption based on Law No. 12,780, of
2013 or under the temporary importation regime. In any other situation, the importation of used or
refurbished goods is prohibited, except: integrated circuits, semiconductors and similar devices used
as carrier media of the recorded documents and goods for personal use or consumption.
3.4 - Restrictions and conditions
Customs clearance described in this Section can only be carried out by courier transportation
companies authorized by the Brazilian Federal Revenue (Customs Service), according to the list
available on the RFB's website, which can be accessed through the following link:
https://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-eimagens/relacao-de-empresas-de-courier-internacional.pdf
Customs clearance via courier does not apply to imports of goods of a total value exceeding
US$ 3,000.00 (three thousand US dollars) or the equivalent in another currency, except in cases of
temporary importation based upon Law No. 12,780, of 2013, which are not subject to limits of
quantity or value. Documents, books, newspapers and journals are also not restricted to value limit.
Goods imported with a total value exceeding US$ 3,000.00 (three thousand US dollars), or
the equivalent in another currency, except those imported under the temporary importation regime,
should only enter the country in accordance with the commom rules for importation and upon a
declaration registered in SISCOMEX Importation.
3.4.1 – For temporary importation
For the events related to the Games, only in the period from January 1 to September 30,
2016, will be possible, in case of temporary importation, to import goods via courier company, with
suspension of the collection of taxes (see section 4.3 of this Chapter), not being applicable the US$
3,000.00 limit.
However, the accomplishment of the customs clearance can only occur in the above period
if the recipient of the importation is non-resident natural person.
Temporary importations by individuals (natural persons) should be terminated before the
Federal Revenue (Customs Service) by the end of the period of stay in Brazil of the non-resident
37
(90 days, or the deadline granted in the entry visa).
It should be noted that imports in accordance with this section, under the special customs
regime of temporary importation, cannot be carried out by means of postal service (postal delivery).
Thus, all imports through postal delivery will be taxed in the ordinary way.
Imports of goods by a courier company upon the temporary importation regime (only for
non-resident persons) can not be carried out for consumables and non-returnable goods abroad.
Thus, the import of medicines, for example, even for personal use of the recipient, can not be made
under the temporary importation regime.
However, these imports can be performed by a courier company upon the the payment of
taxes referred to in item 3.1. It is important to mention that in the case of medicines for personal
use, it is necessary that the recipient possesses a medical prescription to demonstrate the need for
them.
3.4.2 – For own exemptions of the events related to the 2016 Olympic and Paralympic Games
Imports of goods intended to the organization and implementation of the events related to
the Games may benefit from the fruition of tax exemption (see section 4.2 of this Chapter), not
being applicable the US$ 3,000.00 limit.
However, there is a unit value limit for durable goods, thus considered those whose lifespan
is higher than one (1) year. For such durables, the exemption applies only to those whose unit
Customs value does not exceed R$ 5,000.00 (five thousand reais).
It is worth noting that the imports in accordance with this Section, with recognition of the
right to the exemption granted by Law No. 12,780, of 2013 or under the temporary importation special Customs regime cannot be carried out through the postal service (postal delivery). Thus, all imports carried out by postal delivery should be levied in the commom tax system.
To the fruition of tax exemption on importation as provided for in Article 4 (tax exemptions)
of Law No. 12,780, of 2013, the recipient of the imported goods needs to be enabled before the
RFB Customs Service, according to the IN RFB No. 1,335, of 2013.
3.4.2.1 – Transfer of goods to third parties
The exemption granted on the basis of Article 4 of Law No. 12,780, of 2013, is personal and,
thus, the goods imported duty free should NOT be transferred to third parties before the expiry of
five (5) years from the date of registration of the Import Declaration for Express Delivery (DIRE),
without the payment of taxes due.
The prohibition to transfer to third parties without the payment of the waived import duty
applies to machinery, equipment (such as computers, laptops and mobile phones), devices (such as
sports, sound and image), furniture, decorative objects and temporary structures (such as stands and
stalls), household appliances and other common durable goods, which do not exhaust their values as
objects, for the 2016 Olympics or Paralympics Games.
It is worth emphasizing that certain goods imported without the payment of taxes are only
useful for third parties and can be transferred at any time without payment of the waived import
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taxes. This is the case of transfers of:
 promotional material, printed material, brochures and other goods with similar purpose,
trophies, medals, boards, figurines, badges, pennants, flags and other commemorative objects,
freely distributed or used in the events; and
 goods which nature is for personal use of athletes, coaches, referees, support staff and
volunteers who work in the Events, such as apparel and clothing accessories, shoes,
backpacks, lunchboxes, bottles, squeezes and similar items, sporting equipment in general,
medicines and medical supplies, provided free of charge.
In all above cases, the transfer of the goods does not depend on notification to the RFB.
Another exception to this prohibition is the transfer to another person who is entitled to the
same tax benefit as established by Article 124 of Decree No. 6,759, of February 05 th, 2009, and
Article 30 of Decree No. 8,463, of June 05th, 2015. In such cases, the direct recipients of the import
tax exemptions are listed in paragraph 2 of Article 4 of Law No. 12,780, of 2013, and the recipients
under the grantees condition are mentioned in Article 6 of the referred Act.
Thus, the goods subject to the exemption on import taxes as established by Law No. 12,780,
of 2013, should be transferred before five years without payment of the waived taxes, provided such
transfer is made for:
 the International Olympic Committee (IOC);
 the International Paralympic Committee (IPC);
 National Olympic Committee or National Paralympic Committee (foreign entities);
 international sports federation;
 World Anti-doping Agency – WADA;
 Court of Arbitration for Sport – CAS;
 national or regional entity of Olympic and Paralympic sports administration;
 the sponsor of the Games;
 the IOC or IPC service provider;
 the Organizing Committee of the Rio 2016 Olympic Games - RIO 2016;
 the RIO 2016 service provider;
 the Federal Union or other legal persons of public law;
 charity social assistance, approved under Law No. 12,101, of November 27th, 2009,
provided they meet the requirements of Article 14 of Law No. 5,172, of October 25 th, 1966,
and of Paragraph 2 of Article 12 of Law 9,532, of December 10th, 1997; and
 non-profit sports entity or other legal person which corporate purpose is related to sports,
social development, environmental protection or child care, provided they meet the
requirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9,532, of
December 10th, 1997.
In the event of a transfer to a person different from the above mentioned, the provisions of
Articles 124 and 126 of Decree No. 6,759, of 2009 should apply. Thus, the amount of the exempted
taxes on importation should be collected, considering the following proportional reductions, due to
the depreciation of value of the goods by action of the course of time:
 up to twelve months: 0%;
 more than twelve and up to twenty four months: 25% ;
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 more than twenty-four and up to thirty-six months: 50%;
 more than thirty-six and up to forty-eight months: 75%; and
 more than forty-eight and up to sixty months: 90%.
After a period of five years, the transfer of such goods is exempt from taxation.
In the event of transfer of exempted good for a third party directly related to the organization
or accomplishment of the event according to paragraph 2 of Article 4 of Law No. 12,780, of 2013,
or for a person according to its Article 6, such transfer should be notified to the Brazilian Federal
Revenue Customs Service for verification of the exemption status of the person for whom the good
will be transferred and for the endorsement (on the relevant import declaration or proceedings) of
the transfer of the exemption recipient or the extinction of the tax benefit (in case of payment of
taxes). This notification should be made by the importer, identifying the goods and their original
import declaration.
For the transfer to a third party referred to in Article 6 of Law No 12,780, of 2013, the
Donation and Receipt Term (TDR) should also be submitted to the RFB Customs Service, in
conformity with Annex IX to this Guide. The TDR is not required in case of the payment of taxes
(benefit termination), but the Documents of Collection of Federal Income (DARF) corresponding to
the taxes paid by the importer should be submitted.
3.5 – Procedures
Considering the import via courier, such company is responsible for taking over and
performing all procedures related to the entry of goods in the country and the respective Customs
clearance, delivery of the imported goods to the addressee in the consignee's address in Brazil.
The sender should give the commercial invoice or proforma invoice to the international
courier, for the purpose of proving the value of goods delivered to Brazil and, in case of tax
exemption, also report on the Executive Declaratory Act (ADE) to evidence the qualification of the
consignee before the RFB Customs Service. Persons entitled to the benefits of Law No. 12,780, of
2013, can be found at the link:
In case of imports under the temporary importation regime, there is no ADE requirement. This
regime can be enjoyed by any non-resident natural person who should perform activities for the
Events related to the Games. Nevertheless, the sender should inform the carrier about the
consignee's passport number or valid identity document in Brazil, and of the respective country of
issue, and the fact that it is a temporary importation. Without this information, the delivery should
be liable to the levying of taxes, in accordance with the Simplified Tax System (RTS).
For recognition of the consignee's relationship with the IOC, the CAS, WADA, NOCs, the
NPCs and international sports federations, it is necessary that the sender gives to the carrier
(courier) a document to prove such relationship and accompany the volume of cargo. In the
absence of such document, the consignee itself should hand it over to the carrier in Brazil. Evidence
of the relationship is waived in cases of the presumption referred to in Section 3.2.1.
In the case of deliveries by media or audiovisual production companies, the recognition of this
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condition can be made by Customs examination, in the sender's Internet pages (waived in cases of
internationally notorius broadcasters and producers), providing any other means of proof of the
media activity for the Events performed by the own consignee.
Non-exempted imports are subject to the levying of import taxes calculated at the rate of 60%
(sixty percent) of the Customs value of goods. Depending on the State of the Federation of the
recipient's address, there should also be the incidence of the State ICMS.
The taxes due are paid by the courier company, resting with the sender or the recipient the
corresponding financial resources or later reimbursement for this expense, according to the contract
of transport.
The import of documents should not be liable to any taxation. Books, newspapers and
journals are also fully exempt from import taxes, regardless of the eligibility of the recipient for
such benefit.
The release by Customs inspection of goods imported via courier company should be subject
to the provision of information by the recipient on the value of the goods, the possibility of their use
in the related Events and the recipient's relationship with these Events. In such cases, the
information should be required through the courier company, which should be also entrusted to
deliver to the Customs inspection the documents and information provided by the final recipient of
the goods.
3.5.1 - Procedure for Temporary Importation
In the cases of imports under the temporary import regime, there is no requirement to issue
an enabling ADE. This regime can be used by any non-resident natural person performing activities
for the Events related to the Games, from January 01st to September 18 th, 2016. Nevertheless, the
sender should inform the carrier of the passport number or identity document of the consignee and
of the country of issue, as well as inform, in the Import Declaration for Express Delivery (DIRE),
that it is a temporary importation. Without this information, the consignment (delivery) should be
liable to the levying of taxes, according to the Simplified Tax System (RTS).
Customs clearance for the temporary importation regime via courier will be performed in two
complementary steps, with the following procedures:
 Customs clearance for admission to this regime will be initiated with the registry of the
DIRE linked to the recipient's passport number, with no need of cargo mooring;
 the issuance of an e-DBV by the carrier will be made with the consignee's identification,
passport or identity document number, respective DIRE's number (reported according to the
instructions in the e-DBV App), and the imported goods with the corresponding values;
 after registration of the e-DBV and completion of the customs clearance, the delivery of the
goods to the consignee should be subject to the signature of a Liability Term (TR), in
accordance with Annex VI to this Guide, to be provided by the carrier, together with a copy of
the passport (the person's identification sheet only) or declared identity document, and be
brought forward to the RFB Customs Service at the administrative Customs clearance unit;
 the control of the term and the record of the return of the goods temporarily imported
should be made by means of an Electronic Traveller's Declaration of Goods (e-DBV),
complementary and associated to the DIRE, issued by the carrier, on behalf of the consignee;
 presentation of the DIRE by the carrier, with the information of the order status under the
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temporary admission regime;
 if there is interest that the expiration of the term of the temporary importation on goods
coincides with the non-resident period of stay in Brazil, the applicant should submit, during
Customs clearance via courier, a copy of passport with the entry visa authorizing the desired
period.
 garments and goods for personal use, regardless of their value, are also exempted from
signing the TR; and can be released and immediately delivered to the consignee;
 the corresponding DIRE should also be released, and it should contain the number of the eDBV (supplementary declaration), in the field for additional information.
In accordance with this Section, the temporary importation regime should be granted for a
period of ninety (90 days) from the date of clearance, or for the period of authorized stay in Brazil
granted in the passport by the immigration authority.
If there is intention to prolong the period of the temporary importation regime, the nonresident should go to a RFB Customs Service unit, at any point of the country, carrying the passport,
in order to file an application for extension of the regime.
The lack of rectification of the goods' status in the temporary importation regime in Brazil
should entail the levying of the suspended taxes and the imposition of financial penalties, on any
occasion the importer returns to Brazil, and the Treasury Department should take measures at the
international judicial level to charge the amounts due to the defaulting.
3.5.2 - Procedure for importation with tax exemption
Customs clearance for import with tax exemption by courier company should be held in the
same way as imports under the Simplified Tax Regime, through the DIRE submitted by the carrier.
For the purposes of recognition of the right to tax exemption established by Law No. 12,780,
of 2013, by the RFB (Customs Service), it is essential that the sender:
 delivers to the courier company the commercial invoice (invoice) or proforma invoice, for
the purpose of demonstrating the value of the goods delivered to Brazil;
 informs the courier company the Executive Declaratory Act (ADE) that substantiates the
enabling of the recipient to the benefits of Law No. 12,780, of 2013, before the Federal
Revenue (Customs Service);
 instructs the courier company to report, in the Import Declaration for Express Delivery
(DIRE), that the import is exempt from taxation based on Article 4 of Law No. 12,780, of
2013 – Law of the Olympic and Paralympic Games 2016;
 adds to the package (volume) of delivery to Brazil, the list of goods sent, indicating their
unit value, quantity and purposive allocation, where such goods are not identified in the
invoice or proforma invoice.
Consultation on the persons enabled to the benefits of Law No. 12,780, of 2013, will be made
available.
The Brazilian Federal Revenue Customs Service cannot recognize the right to tax exemption
if there is no request by the courier company through the said DIRE.
3.6 - Goods destroyed in accident, or lost, stolen or robbed
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In the case of goods under the temporary importation regime which are lost, stolen, robbed or
completely destroyed in accident, the traveller should go to the Brazilian Federal Revenue Customs
Service before departure abroad for the payment of the suspended taxes.
It is recommended that this measure is adopted in advance of at least one day, in order to
avoid setbacks to the traveller's boarding.
The payment of taxes might be made in the traveller's departure airports by direct debt.
In the case of departures made in Guarulhos International Airport – SP, and in those where
there is non-compliance with the temporary importation of goods lost, stolen or robbed, the
payment of taxes will be possible only in bank agencies, on their specific functioning days and
hours.
The destroyed goods that are still recognizable do not require the payment of tax to the
termination of the temporary importation special Customs regime, provided they are re-exported.
1) Are there any restrictions on imports of used goods via courier?
Yes, as a general rule, in this simplified tax regime is not allowed to import used goods.
However, for Events related to the Games, this restriction does not apply, either in case of tax
exemption or temporary importation of goods.
This restriction does not apply to integrated circuits, semiconductors and similar devices
used as carrier media to support the documents recorded therein and goods for personal use or
consumption.
2) Is there value limit for importing goods via courier?
Yes. As a rule, in the simplified taxation regime it is not admitted the importation of goods
with a FOB (free on board) global value above US$ 3,000.00. However, this restriction does not
apply to imports under the temporary importation regime based on Article 5 of Law No. 12,780, of
2013 (Events related to the Games).
It should be mentioned also that it is not admissible the importation with tax exemption of
durable goods (which lifespan exceeds one year) whose unitary Customs value is above R$
5,000.00 (five thousand Brazilian Reais)
3) Is there a need of the consignee (importer), in the context of the temporary importation
regime, to be entitled to the benefits of Law No. 12,780, of 2013 (Events related to the Games)?
No. To import under the temporary importation regime or the Simplified Tax Regime (RTS)
is not required any form of qualification of the consignee.
4) Is there a need of the consignee (importer), concerning the temporary importation regime,
to be enrolled in the Individual Taxpayers Register (CPF)?
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No. The consignee need not to have a CPF (as from January 01 st, 2016) in cases of imports
exclusively related to the Events of the Olympic and Paralympic Games. However, it is essential to
have such information in the passport or other civil identity in the case of countries that have an
international agreement with Brazil which provide the substitution of the passport.
5) Can the passport be replaced by another document to identify the non-resident?
As a general rule, this is not possible since the passport is the identification document of the
foreigner. However, other civil identity documents should be accepted, in the case of Brazilian nonresidents and foreign nationals of signatory countries of international agreement with Brazil which
allows the replacement of the passport.
6) How to proceed to the termination (write off) of the temporary importation regime on
goods entered which entered in Brazil via "door to door" transportation?
There are three possibilities of termination of this regime (as from January 1st, 2016)
The first is through the re-exportation of goods, which can be accomplished in several ways,
as explained in Chapter 3 of this Guide.
The second possibility is the nationalization of goods. In this case, the agent should go to an
administrative unit of the RFB Customs Service, to perform Customs procedures to settle the goods
in the country, which should require the payment of taxes due on importation if the recipient is not
elegible for exemption from the related taxes. For imports up to US$ 3,000.00, the Simplified Tax
System (RTS) is applicable for the calculation of the Import Tax, and the State ICMS tax. Above
this value, it should apply the common import regime with the calculation of taxes in accordance
with the rates applicable to each product.
The third possibility is the destruction of the goods under Customs control. In this case, the
agent should go to an administrative unit of the RFB Customs Service for the procedures necessary
to confirm the destruction, to be held at the consignee's expense.
7) Which actions should the consignee undertake before the RFB Customs Service to receive,
through a courier shipping company, a good imported under the temporary importation or
exemption regime?
The consignee of imported goods (the importer) has no involvement in Customs procedures
with the RFB Customs Service, but only with the courier company.
All required documents to the clearance of express delivery are provided by the sender to
the carrier.
Nevertheless, in the absence of such documents, the consignee should provide them through
the own courier company.
For the proper implementation of Customs procedures, it is worth mentioning the
importance of the sender giving guidance to the courier on the kind of Customs regime to be
applied (tax exemption or temporary importation) and provide this information relevant to the
corresponding clearances, including the number of the personal identification document (passport or
other legally accepted document) of the consignee of the imported good in Brazil (in the case of
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natural persons). If there is no specification on the desired tax regime, the Simplified Taxation
Regime – RTS should apply automatically with the levying of the respective taxes.
On the occasion of the return of the goods abroad as accompanied baggage, the consignee
should declare, in the respective e-DBV lodged in the importation through a courier company, the
date of the return trip abroad and, in the case of transport by air, the number of the respective flight;
the consignee should also submit to Customs supervision the good subject to temporary importation
before its shipment abroad or border crossing.
8) In case of return of the goods abroad in the consignee's accompanied baggage, can Customs
supervision waive the physical examination of the goods temporarily imported?
Yes. The Customs supervision should waive it in case of return of the non-resident abroad
by air. In this case, the termination of the regime should be performed by the confirmation of the
consignee's boarding traveling abroad, through the advanced passenger information (API) system of
the Airport Authorities.
9) Which is the deadline for release by the RFB Customs Service of imported goods via
international courier transportation companies?
In general, goods imported by this way are released on the same day they are declared and
submitted to the RFB Customs Service by the courier company. However, in the case of deliveries
detained by the RFB's inspection to provide any documents or information by the consignee, and of
products subject to phytosanitary (health) controls, such as medical equipment or food, the period
for release should increase to more than two days, in order to complete the inspections by the health
authorities.
10) Can the imported goods be cleared in the RFB Customs Service via a natural person
courier, that is, through an international traveller who brings in its baggage goods to a third
party?
No. Goods from abroad can be brought in the accompanied baggage of a traveller to a third
party addressee in Brazil, but can NOT be cleared in the RFB Customs Service by the courier
traveller.
In this situation, the courier traveller should declare, through its Electronic Traveller's
Declaration of Goods (e-DBV), to be carrying goods to a third person, and identifying its recipient
in that declaration. Upon arriving in Brazil, the goods so declared should be retained by the RFB
Customs Service and wait until the recipient identified in the e-DBV promotes its Customs
clearance, in which case the import should be carried out according to the procedures described in
Section 4, depending on whether is an importation under the temporary importation or tax
exemption regime.
11) How the value of the imported goods is determined?
The value of the goods should be informed by the sender to the courier international
shipping company and proven by means of commercial invoice, in case the delivery corresponds
to a purchase and sale transaction, or by a proforma invoice in transactions other than purchase and
sale, based on the value of the good as stated in the contract (lending or leasing, for example) or in
the book value (in case of transfer of the good from the sender's equity for its own use in Brazil).
45
The invoice or proforma invoice should accompany the order.
To calculate the import Customs value, in the case of taxable import, the value of the goods
should also reflect the values of transport to the recipient's address and, if applicable, the
international shipping insurance.
It is noteworthy that, in the absence of evidence demonstrating the value of goods, the
Customs supervision should assess them based on a method set out in the IN RFB No. 1,073, of
2010. In case the value of the goods exceeds US$ 3,000.00 (three thousand US dollars), except for
imports under the temporary importation regime, the operation can not be cleared according to this
Section, but in in the form of Section 4.
12) Can the international courier shipping company also perform as a logistics operator in the
form of Section 3?
Yes. Provided it is enabled according to the IN RFB No. 1,335, of 2013, the courier
company can perform as a logistics operator.
13) How can I give more flexibility to the entire process of sending a delivery to Brazil via
courier?
Previously, the courier company should be informed on the number of the recipient's
identification document (passport, CPF or CNPJ of the consignee), submit the complete
documentation related to the import, together with the commercial invoice and other documents, in
line with the type of operation to be held, depending on whether the import is a temporary
importation or tax exemption regime.
In addition to the provisions of this Guide, the following applies:
Normative Instruction RFB No. 1,073, of August 02nd, 2010.
SECTION 4
Importation of goods under cargo condition
4.1 - General Information
4.1.1 – Definition
In this type of import, the exporter delivers the cargo to an international carrier which
transports it to a port, airport or border point in Brazil.
At the bonded port, airport or border point, the cargo is unloaded and delivered by the
international carrier to a depositary - usually the company that manages the airport, port or port
cargo terminal. It is also possible the removal of cargo to a dry port located in the secondary zone.
As a general rule, in land borders, dry ports are located in the primary zone. Then, the consignee of
46
the goods (usually, the final importer) is informed by a cargo agent (the representative of the
international carrier in Brazil) that its cargo was unloaded,handing him the corresponding "bill of
lading", a document which allows the importer to claim it legally before the Customs and the
depositary (the port, airport or dry port operator company that stores the goods pending its Customs
clearance procedures).
Upon receiving the cargo, the infrastructure management company of the bonded port, airport,
port terminal or land border should inform the Customs of the cargo presence therein. This
information is electronically provided via the Integrated Foreign Trade System (Siscomex).
Once the cargo presence is informed and in possession of the relevant bill of lading, falls to
the importer (or its representative) to initiate the Customs procedure to clear and release the goods.
Such procedure is called "import Customs clearance" and begins with the lodgement of a formal
Customs declaration, usually through the Siscomex.
4.1.2 - General information on Customs clearance
The formal Customs declaration referred to in the previous paragraph is called "Import
Declaration" (DI) or "Simplified Import Declaration" (DSI). In addition to the electronic format,
there is also the DSI in paper form, of limited use, for which uses are also explained in this Section.
It is also worth remembering that the goods subject to sanitary controls and other specialized
inspection (such as plants and their parts, animals, medical and pharmaceutical products, arms and
ammunition) can only be designated in a DI after the consent from the their own control agency.
This consent is formalized and manifested in the form of an Import License (LI) or Simplified
Import License (LSI), in the case where the clearance is performed by DSI. Both licenses are
reported and processed in Siscomex, except for the clearance processed by DSI paper, where the
consents can be formalized in the very DSI form.
The authorities should take action only after the lodgement of the declaration by the importer at Siscomex (directly or by means of a representative) or the delivery of the DSI form. It
should be noted, therefore, that Customs takes action only after the importer or its representative
lodges a DI or DSI, also remembering that in Brazil the importer should lodge the import declaration within a period of ninety (90) days from the date of unloading. Thereafter, the merchandise is
considered legally abandoned and subject to the penalty of loss. Within that period, Customs can
not assume any intention of the importer (which can even arrange for returning the goods abroad or
their destruction) and, either, take action to promote the withdrawal from the Customs warehouse
where it is located.
The importer, its agent (employee or manager) or a Customs broker agency with a specific
mandate is legitimated to perform the import Customs clearance. In Brazil, anyone with managerial
powers or the employee with a specific mandate for Customs clearance, can act as agent of the
importing entity. In either case, the agent or the Customs broker should be qualified by Customs, as
explained in the following Section 4.1.3. An importer should accredit for the activities related to
Customs clearance, more than one person, at any of the above categories, with unlimited quantities.
To carry out the import Customs clearance, in addition to the corresponding DI or DSI, are
also required:
 power of attorney of the Customs broker or his agent, if applicable; and
47
 proof of the contractual relationship for the provision of logistics serviçes, if the importer is
the very logistics operator
 the bill of lading or substitutive document , according to the Customs legislation (eg. the eDBV, in case of goods brought as baggage intended for legal persons, in conformity with
paragraph 2 of Article 44 of the IN RFB No. 1,361, of 2013 );
There will be no requirement for commercial invoice and contractual instrument for importing
goods on the temporary importation regime or with tax exemption based upon Law No. 12,780, of
2013, for the purposes of the Events related to the Games. In the case of duty-free importation,
dispensation from commercial invoice and contractual instrument does not apply to cases provided
for in Article 4, paragraph 4, section II, of Law 12,780, that is, durable goods imported duty-free
and conditioned to the donation commitment.
The goods should be cleared after the completion of the Customs clearance. However, the
delivery should also depend on the presentation, by the importer or his representative, of the
corresponding Release Note for Foreign Goods (GLME) issued by the State Department of
Treasury.
Once the GLME is presented, the goods should be released to the importer, emphasizing,
however, that the non-payment of cargo storage and handling costs should give rise to retention by
the depositary. About this retention, it should be noted that the Brazilian Federal Revenue Customs
Service has no interference.
4.1.3 - Enabling to operate the Siscomex
Access to Siscomex is controlled by the Federal Revenue of Brazil (Customs Service), which
requires the importers and exporters qualification, which is the act by which it binds, in the system,
the importing or exporting legal person to the natural person responsible for it before the RFB.
Any legal person to be registered before the RFB Customs Service has a natural person legal representative who can be the holder of such legal person, a partner manager or anyone else with a mandate for this purpose (a lawyer or an accountant, for example).
The license to operate the Siscomex binds the legal person to the legal representative and
allows not only that one to submit Customs declarations in the system on behalf of the legal person
for whom responds and interacts through the system with the Customs supervision during the
Customs procedures, but also enables this representative to accredit in Siscomex agents (directors,
managers, employees) as well as Customs brokers to perform activities related to Customs
clearance.
The procedures for this qualification are disciplined in the Normative Instruction RFB No.
1,288, of August 31st, 2012, supplemented by the provisions of this Section.
In the specific case of imports aimed to the Events related to the Games, with the benefit of
tax exemption or under the temporary importation regime on the basis of Law No. 12.780, of 2013,
this Guide provides simplified procedures, which consist of the following:
 it should also be qualified in the expressed submodality the foreign entity representative
eligible to tax benefits on imports provided for by Law No. 12780, of 2013, under item XIII
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of paragraph 2 of Art. 4 of that Act, that is, the logistics operator;
 the entities established in Brazil qualified to enjoy tax benefits on imports provided for by
Law No. 12,780, of 2013, should be enabled to operate the Siscomex in the expressed
submodality, which corresponds to the waiver of the financial capacity demonstration to
perform imports and exports;
 the accreditation of Customs brokers to handle Customs clearances at Siscomex for the
International Olympic Committee (IOC), the International Paralympic Committee (IPC), the
National Olympic Committees (NOCs) (foreign entities), the National Paralympic
Committees (NPCs) (foreign companies), the international sports federations (FDI), the Court
of Arbitration for Sport (CAS), the World Anti-Doping Agency (WADA) and for accredited
media companies and transmitters residents abroad, subject to accreditation made by the legal
representative of the entity through Siscomex, it should also be carried out by the RFB
Customs Service in response to an application lodged by the Organizing Committee of the
Rio 2016 Olympic and Paralympic Games (the Rio 2016) or by the Customs broker, upon job
hiring proof;
The Customs broker accreditation requests submitted by the Rio 2016 Committee in favor of
the IOC, IPC, NOCs, FDI, NPCs, CAS, WADA and media companies and accredited transmitters
residents abroad should be filed and processed in the same qualification requirement for fruition of
tax benefits provided for the Events related to the Games, according to the RFB Normative
Instruction No. 1,335, of 2013, or at any other time, in accordance with the Normative Instruction
RFB No. 1,288, of 2012, in any attendance service unit of the Brazilian Federal Revenue Customs
Service.
Note that only persons established in Brazil (recorded in tax files of the RFB) should qualify
to operate in Siscomex. The entities who are not established in Brazil should only perform imports
by means of a representative, whether natural or legal person, hired under item XIII of paragraph 2
of Article 4 of Law No. 12,780, of 2013; that is, by means of a logistics operator.
The logistics operator authorized to operate in the Siscomex, according to Normative Instruction RFB No. 1,288, of 2012, in turn, can operate the system directly and also accredit the
agent and Customs broker to perform the activities related to Customs clearance procedures.
It should be noted that the logistics operator can issue import declarations in its own name,
that is, act as holder of tax benefits on the import of goods, since it is duly enabled to enjoy these
benefits according to the Normative Instruction RFB No. 1,335, of 2013. For more details on
importing by means of a logistics operator, see the guidelines contained in Section 4.1.4.4.
There is no hindrance for an international transport company located in Brazil to act as
logistics operator. Thus, an international courier company operating in Brazil can also be enabled,
under the condition of item XIII of paragraph 2 of Article 4 of Law No. 12,780, of 2013 and thus
carry out imports in its own name, on behalf of its contractor.
4.1.4 - Ways to promote imports
Ways to promote imports are taken here as the ways in which the interested party can
undertake the importation of goods.
4.1.4.1 - Direct Import
49
In this way, the person concerned promotes the import of the goods in its own name,
registering the importation as its own.
4.1.4.2 - Import on account and order of a third party
In this way, the person who buys goods abroad, called "buyer", hires a third party, legal
person, to formalize the importation before the Brazilian Federal Revenue (Customs Service) and
clear it. In this modality, the third party is who lodges the DI on its behalf, and due to this is called
the importer. However, contractually speaking, this party acts a mere service provider for the
"buyer".
This way of promoting imports entails tax liabilities to the buyer and reduces the
responsibilities of the importer, and is disciplined in the Normative Instruction SRF No. 225, of
October 18th, 2002.
4.1.4.3 - Import made to order
In this mode, the importer buys goods abroad to resell them to a ordering company.
This way of promoting import, regularly formalized, moves away the tax effects of the
importation on account and order of the ordering party and is disciplined in the Normative
Instruction SRF No. 634, of March 24th, 2006.
4.1.4.4 – Import via logistics operator
Law No. 12,780, of 2013, which established tax benefits for the Games, also created this way
of import in its item XIII, paragraph 2 of Article 4.
By this way, the ones that can perform imports free of taxes (listed in Section 4.2), according
to Article 4 of that Law can hire a natural or legal person for such import, similar to an import on
account and order, but with an important difference in relation to this form of import: the contractor
should have the same tax benefits that the actual recipient of the imported goods would have if it
was a direct import, provided the contractor is properly entitled to such benefit in accordance with
RFB Normative Instruction No. 1,335, of 2013.
If the logistics operator is a natural person, it should reside in Brazil, be civilly capable, be in
a regular tax status before the National Treasury and duly enabled under the terms of the RFB
Normative Instruction No. 1,335, of 2013. It should be noted, however, that the Customs broker is
prevented from lodging an import and export declaration in its own name, reason why it can not act
as a logistics operator.
This way of promoting importation is specially useful for entities that are entitled to the
benefits of Article 4 of Law No. 12,780, of 2013, and are not established in Brazil and therefore can
not operate the Siscomex.
Nevertheless, the same legal provision allows that even the ones established in Brazil, such as
the Rio 2016 Committee, which is also entitled to tax exemptions set out in the referred Article 4,
can perform the import via a hired logistics operator.
It is important to mention that the logistics operator hired and duly authorized under the
50
provisions of the RFB Normative Instruction No. 1,335, of 2013, should also perform, for
thecontractor, imports under the temporary importation special regime provided for in Article 5 of
that same Law.
Imports under the temporary importation special regime based on Article 5 of that Law does
not necessarily require the lodgement and record of the import declaration through Siscomex and
should be held in accordance with the Simplified Import Declaration (DSI form) as the standard
form in Annex IV to this Guide. However, the imports with tax exemption, except for the imports
in the accompanied baggage regime, the imports held through an international courier and the
imports of goods belonging to the Olympic or Paralympic teams, the CAS, WADA or to the
accredited media company and transmitters (as per item 4.2.5), should be carried out in Siscomex.
The logistics operator should identify, in the field "Additional Information" of DI or DSI, the
contractor recipient of the goods imported and the digital dossier number corresponding to the
enabling application for tax benefits on imports, according to the Normative Instruction RFB No.
1,335, of 2013 or to an ADE, if such act has already been signed.
The qualification ADE should not be required, according to the above explanations, when
the contractor is:






the International Olympic Committee or the International Paralympic Committee;
the National Olympic Committee or National Paralympic Committee (foreign entities);
the International Sports Federation;
the World Anti-doping Agency – WADA;
the Court of Arbitration for Sport – CAS; and
an accredited media company or accredited transmitter not established in Brazil.
A logistics operator can act for different contractors, but the Customs clearances should be
individualized for each contractor.
In the qualification procedure for the benefits of Law No. 12,780, of 2013, according to the
Normative Instruction RFB No. 1,335, of 2013, or until the moment of the Customs clearance, the
logistics operator should include in the respective file/digital dossier (formalized according to the
IN RFB No. 1,335, of 2013), the term of information in which it is presented as a logistics operator
under item XIII, paragraph 2, Article 4 of Law No. 12,780, of 2013, and the contracting
organization (contractor) is qualified, as well as inform the object of the hiring, by attaching to this
term the following documents:
- From the logistics operator:
 copy of the identity document of the person signing the aforesaid term of information;
 proxy document (mandate or copy of the bylaws) that confirms the capability of the person
signing the term to represent the logistics operator, when it comes to different person from the
responsible, according to the CNPJ; and
 proof of the contractual relationship with the contractor.
- From the contractor (even in case of a foreign entity): a copy of the identity document of the
person signing the contract or a statement proving the existence of such contract, accompanied by
its signature.
51
The logistics operator's information term should also list all documents and copies of the
accompanying documents, inform the number of pages of each one, state that all them are truth, and
have all pages (including the documents attached) initialed by the application signatory.
The proof of the contractual relationship for the provision of logistics services to parties
located abroad should be made by a contract or contractor's declaration submitted to the Brazilian
Federal Revenue Customs Service, stating at least the:
 entity identification (name and address);
 identification of the signatory (name and number of the Brazilian document or foreign
passport);
 identification of the position of the signatory before the entity;
 identification of the contracted logistics operator (name, CNPJ and address);
 expiry date of the contractual relationship;
 statement informing that the logistics operator has been contracted to provide logistics
services for Customs clearance in Brazil for the purposes of its participation in the Rio 2016
Olympic or Paralympic Games; and
 signature, place and date
It is noteworthy that the proof of the contractual relationship should be translated into
Portuguese by a certified translator, if written in a foreign language.
The attachment of the term of information and the documents referred to above can be made
electronically, in accordance with the Normative Instruction RFB No. 1,412, of 2013, or in person,
including at the Customs unit where the first import clearance takes place according to the
contractor's interest.
4.1.5 - Advance Customs clearance
On an ordinary basis, import Customs clearances can only be initiated after the arrival of the
goods in Brazil. This means that, as a general rule, it is not possible to lodge an import declaration
without the actual arrival of the goods in the country.
For imports destined to the events related to the Games, however, Customs clearance is
allowed to start before the arrival of the cargo, by the anticipated record of DI in Siscomex or, in
case of import under the temporary importation special Customs regime, by using the Simplified
Import Declaration Form (DSI form). See the guidelines set out in Section 4.2.4 to clarify this
circumstance.
4.1.6 - Advance delivery of goods
In some cases, upon request of the importer, Customs might authorize the delivery of the
goods prior to the completion of Customs examination, such as:
 unavailability of sufficient physical infrastructure for storage or inspection of the goods
at temporary stores under Customs control (premises and enclosed or unenclosed spaces
approved by the Customs) or other nearby Customs warehouse; and
 need for complex assembly of the goods to carry out their physical examination.
Beyond the cases of Article 47 of IN SRF No. 680, of 2006, the following should also be
52
subject to an advance delivery, upon application of the interested party: goods belonging to the
Olympic and Paralympic delegations who will participate in the events related to the Games; and
equipment for media coverage of these events, including generation, editing and transmission of
sound and image.
4.2 - Imports of goods with tax exemption
The importation of cargo with tax exemption is subject to conditions of objective and
subjective nature. It is important to consider that the fruition of the tax benefit requires the
performance of previous procedures under Brazilian law. In this sense, the importer should decide
in advance about the exemption application on any of its imports in order to meet, beforehand, the
conditions set out in the legislation.
The tax exemption on the import of goods intended for use or consumption exclusively in
activities directly associated to the organization or accomplishment of the Events related to the
Games, set up in Article 4 of Law No. 12,780, of 2013, comprises the following taxes, levies and
charges:
 Import Tax - II;
 Tax on Industrialized Goods - IPI linked to the importation;
 Contribution to the Social Integration Program and Investment Program for Civil Servants
levied on the import of goods and services - PIS/Pasep-Import;
 Contribution to the Social Security Financing levied on the import of goods and services COFINS-Import;
 Utilization rate of the Integrated Foreign Trade System;
 Additional Freight rate for the Renewal of the Merchant Marine - AFRMM;
 Utilization rate of the Electronic System for Control of the Collection of the Additional
Freight Rate for Renewal of the Merchant Marine - AFRMM - MERCHANT;
 Contribution for Intervention in the Economic Domain - CIDE on fuel imports; and
It should be stressed that the fruition of that tax benefit depends on the the prior qualification
of the beneficiary, according to the RFB Normative Instruction No. 1335, of 2013.
4.2.1 - Beneficiaries of imports with tax exemption
Law No. 12,780, of 2013, provides for the possibility of exemption for imports carried out by:
 the
International Olympique Committee (IOC) and International Paralympic Committee
(IPC);
 the National Olympic Committees or National Paralympic Committees (foreign entities);
 by international sports federations;
 by World Anti-doping Agency – WADA;
 by Court of Arbitration for Sport – CAS;
 by national or regional administration entities of Olympic and Paralympic sports;
 by the sponsors of the Games;
 by the Service Providers of the IOC or IPC;
 by the Organizing Committee of the Rio 2016 Olympic Games - RIO 2016;
 by Service Providers of the Rio 2016;
 by accredited media companies and transmitters; and
 by natural or legal persons contracted by the aforenamed entities to represent them.
53
With regard to the exemption of fees for using Siscomex and the Merchant ystem, these can
only be recognized after their clearances, in the form of tax refund application, which should be
formalized in accordance with the Normative Instruction RFB No. 1,300, of November 20th, 2012.
4.2.2 - Goods to which the exemption applies
Any type of goods (new or used) used in the organization and accomplishment of the Events
related to the Games can be imported free of taxes EXCEPT goods called "durables" in accordance
with Law No. 12,780, of 2013, with a unit value exceeding R$ 5.000,00 (five thousand Brazilian
Reais), which should be imported under the temporary importation special regime (see Section 4.3
of this Guide)
As amendment introduced in 2015, durable goods with a unit value higher than R$ 5.000,00
(five thousand reais) may be imported duty-free, since it is assumed the donation commitment
formalized in favour of any of the entities referred to in items II and III of Article 6 of Law no.
12,780, of 2013.
According to item XVII of Article 2 of Law No. 12,780, of 2013, “durable goods” are those
whose "lifespan" exceeds one (1) year.
For the purposes of this Guide, “lifespan” is the potential duration term of a good in ordinary
conditions of use.
The above mentioned value is considered to be the unit value of the goods, meaning its
Customs value for "statistical unit of measurement." In general, the Customs value is the price of
the good plus the freight and insurance costs incurred in the importation.
The statistical unit of measurement is automatically informed in Siscomex by filling the NCM
field of the Good Sheet of the declaration. It can be meter, kilogram, pair, etc....
It is noteworthy that the provision of quantity information expressed in a statistical unit of
measurement different from that in Siscomex provided for the relevant code of the good in the
Mercosur Common Nomenclature (NCM) is a punishable violation subject to a fine of 1% (one
percent) on the value of the good, but not less than R$ 500,00 (Article 84, II, of Provisional
Measure No. 2158-35 of August 24th, 2001).
There are no restrictions on the type and quantity of goods that can be imported, provided
they are used for the purposes set forth in the chapeau of Article 3 of Law No. 12780, of 2013:
exclusive use or consumption in the organization and accomplishment of the Events related to the
Games. However, there are prohibitions and restrictions related to health protection, public safety
and the environment, which restrict, for example, food imports without the proper international
health certificate or medical supplies without the permission of Anvisa. For more information on
these prohibitions, contact Vigiagro and Anvisa.
The exemption, under the conditions above, should be granted for goods or merchandise,
such as:
 trophies, medals, plaques, statuettes, badges, pennants, flags and other commemorative
items;
54
 promotional
 material, printed material, brochures and other goods with similar purpose, to be freely
distributed or used in the Events;
 other non-durable goods, thus considered those whose lifespan is up to one (1) year,
considering the types and quantities typically used in sporting activities of the same
magnitude;
 durable goods referred to in Article 4 of Law No. 12,780, of 2013, whose unit Customs
value is equal to or less than R$ 5.000,00 (five thousand reais)
Failure to comply with any of the requirements and conditions set forth in this Section 4.2, as
well as in Brazilian legislation precludes the grant of tax exemption. In this case the importer should
pay the taxes due on the import as one of the conditions for the Customs clearance of the goods.
Durable goods and equipment intended for the Events that can not be imported with tax
exemption should be admitted to the country under the special Customs regime of temporary
importation, with suspension of payment of taxes on imports, as addressed in Section 4.3 of this
chapter.
4.2.3 - Restrictions and conditions
The exemption from federal taxes on the importation of goods or merchandise should be
granted to the qualified importer, in accordance with Normative Instruction RFB No. 1335, of 2012.
The import clearance with exemption should be submitted to the Integrated Foreign Trade
System (Siscomex) by means of the Import Declaration (DI) or Simplified Import Declaration
(DSI). The import declaration recorded in Siscomex should contain the following information, as a
legal basis for the exemption:
 For the Import Tax (II): inform the “EXEMPTION” tax regime and the code of legal basis
"86 EVENTS WORLD CUP / THE 2016 OLYMPIC AND PARALYMPIC GAMES";
 For the Excise Tax (IPI): inform the “EXEMPTION” tax regime and fill the "LEGAL
BASIS OF TAXATION REGIME" with “DEC”; issuing agency "EXEC"; act number "8463"
and year "2015";
 For PIS/COFINS: inform the “EXEMPTION” tax regime and the code of legal basis "96
EVENTS WORLD CUP/ THE 2016 OLYMPIC AND PARALYMPIC GAMES".
For imports carried out by contracted logistics operator, qualified according to the Normative
Instruction RFB No. 1,335, of 2013, supplies and waives such qualification in the circumstances
provided for in paragraph 2 of Article 4 of Law No. 12,780, of 2013, i.e., imports promoted by:
 the International Olympic Committee or the International Paralympic Committee;
 the National Olympic Committees or National Paralympic Committees (foreign entities);
 the international sports federations;
 the World Anti-doping Agency – WADA;
 the Court of Arbitration for Sport – CAS;
 the accredited media companies and transmitters not established in Brazil.
In other cases of paragraph 2 of Article 4 of Law No. 12,780, of 2013, for the fruition of tax
55
benefits on imports, it is required to enable the interested recipient of the imported goods, according
to the Normative Instruction RFB No. 1,335, of 2013, in addition to enabling the logistics operator.
Whereas the clearance of imports with tax exemption should be made in the Siscomex, the
importer should also provide the authorization of its legal representative and the accreditation of its
agents and Customs brokers to operate this system as directed in Section 4.1.3.
The importer should also meet the requirements of the trade authority (Secex), where
applicable, as well as the technical requirements of sanitary control or other specialized controls
agencies. These requirements are fulfilled in the licensing stage of the importation, which is also
processed in Siscomex. Note that the majority of goods has the licensing exemption automatically
recognized in Siscomex, allowing the importer to hold the immediate registration of the DI.
However, in general, food, pharmaceutical, medical and hospital products, as well as the import of
arms and ammunition are subject to approval by the competent control authority.
It should be noted, however, that imports with tax exemption according to the legal basis
mentioned above are waived from the following common requirements:
 examination that proves the nonexistence of a national similar; and
 the transportation on a Brazilian flag ship (for the international
waterway mode of
transport).
The import with tax exemption provided for in Article 4 of Law No. 12,780, of 2013,
shouldcomply with the procedures set out in this Guide.
Alternatively, it should be applied the general rules for the import Customs clearance of
Normatives Instructions SRF No. 680, of 2006, and No. 611, of 2006, regarding the use of
electronic DSI in Siscomex or the DSI on paper form.
It is noteworthy that the RFB Customs Service only takes action upon application of an
interested party. The mere arrival of a cargo in Brazil does not allow the Customs supervision to
implement the relevant clearance procedures without the importer having lodged a DI or electronic
DSI indicating the intended Customs regime (Customs warehouse, re-export, nationalization for
home use, temporary importation, etc).
For imports cleared by DI, the importer can monitor the status of its cargo and the progress of
Customs clearance through the APP “Importador” (“Importer”) of Serpro, available on the Apple
Store (for IOS devices) or Play Store (for Android devices).
Imports for home use with the exemption of Article 4 of Law No. 12,780, of 2013, requires
that Customs clearance is carried out in Siscomex (Article 7 of the IN RFB No. 1,313, of 2012).
Exceptions to that provision are imports of accompanied baggage and "door to door" transportation
(via international courier), dealt with in Sections 2 and 3 of this Chapter and goods belonging to
the Olympic and Paralympic teams, the CAS, WADA or accredited media companies and
transmitters (as per item 4.2.5 below).
The Customs clearance for the import of goods with tax exemption, in Siscomex, can be
performed by Import Declaration (DI), or Electronic Simplified Import Declaration (e-DSI).
56
However, the electronic DSI can NOT be usedfor imports:
 in
an amount exceeding US$ 3,000.00 (three thousand US dollars) or the equivalent in other
foreign currency (item II of Article 3 of the IN RFB No. 611, of 2006.); and
 “made to order” or “on account and order” which can only be formalized via DI, and can
only be performed if the buyer is set up in Brazil (once Siscomex requires the CNPJ
registration number – National Register of Legal Persons – of both the importer and the
buyer).
Imports can be performed directly by the beneficiary, ie, with the DI or electronic DSI
lodged in its own name.
Imports held by account and order of a third party (see item 4.1.4.2 of this Section) and
made to order (see item 4.1.4.3 of this Section) can only be declared by DI and require that the contractor of the importer is set up in Brazil.
Imports performed by logistics operator under the importer condition (see item 4.1.4.4 of
this Section) can be declared via DI or DSI.
In the course of Customs clearance, the inspection team of RFB Customs Service should
require the logistics operator to provide a proof of its employment by the recipient of the import
identified in the "Additional Information" of DI. For this proof, in replacement of the contractual
instrument, it can be used a statement of the contractor domiciled abroad, addressed to the RFB
Customs Service, that the logistics operator has been contracted to provide logistics and Customs
clearance services for the purposes of its participation in the 2016 Olympic or Paralympic Games.
Note that the relevant documents should be translated into Portuguese, when written in another
language.
Note that it is possible the presentation of this document and others that should instruct the
Customs import clearance through the Generator Program of Attachment of Documents (PGS),
according to the Normative Instruction RFB No. 1,412, of 2013. This facility eliminates the
physical presentation of documents to the RFB Customs Service.
For the digital delivery of documents through the PGS, the applicant, pursuant to the terms of
Articles 4 and 5 of IN RFB No. 1,412, of 2013, should request the creation of a digital service
dossier in any administrative unit of the RFB Customs Service, upon the submission of the
electronic form called "Request of Digital Service Dossier." Further information about the digital
delivery of documents can be found on the link:
http://www.receita.fazenda.gov.br/PessoaFisicaeJuridica/SolicitacaoJuntada/DocumentosDigit
ais/Default.htm
For the record of a DI or electronic DSI, the importer should meet the licensing requirements
under the Siscomex rules of each of these instruments.
Once fulfilled this requirement, the importer should advance Customs clearance with prior
registration of DI (paper form), that is, the importer should NOT wait for the arrival and storage of
cargo coming from abroad to lodge the declaration in Siscomex. Nevertheless, the preregistration of
the electronic DSI in Siscomex is not possible given the impossibility of rectifying such declaration
in the course of Customs clearance.
57
4.2.4.1 - Instruction of the import declaration in Siscomex
The following documents should be submitted to the Brazilian Federal Revenue (Customs
Service) for the performing of the Customs clearance:
 the bill of lading or a substitute document, according to the Customs legislation (eg. the eDBV, in case of goods brought into the country as baggage and intended for legal persons,
under paragraph 2 of Article 44 of IN RFB No. 1,059, of 2010);
 the packing list in case of goods put up in packages; and
 proof of the contractual relationship for the rendering of logistics services, if the importer is
the very logistics operator (if not already included in the digital dossier).
It shall not be required the submission of commercial invoice for the instruction of the
declarations referred to in this item, except for the case provided for in Article 4, paragraph 4, item
II, of Law 12,780, that is, durable goods imported duty-free and conditioned to donation
commitment.
The bill of lading should not be required for clearances supported by Electronic Bill of
Lading (CE) in the waterway modal, when transported by its own means (livestock) or by hand.
In case of exemption for durable goods by virtue of donation commitment, as provided for in
item II of paragraph 4 of Law No. 12,780, of 2013, there is no need for manifestation when the
donnee is the Federal Union, according to the template in Annex XIII of this Guide.
4.2.4.2 - Rejection of Customs clearance
In the event that the tax exemption is not accepted, the delivery of the goods should be subject
to the payment of taxes due on importation. If the importer does not agree with such payment, it
should submit a statement of nonconformity to the Brazilian Federal Revenue Customs Service,
after which should occur the issuance of the notice of tax assessment . In this case, the release of the
good subject to tax assessment should depend on the payment of taxes due or the provision of a
guarantee, as provided for in Ordinance MF No. 389, of 1976.
The judgement of the appeal should follow a particular administrative procedure. If the
contestation is upheld, the taxpayer should be refunded the excess amount of the guarantee rendered
for the value taken as due.
4.2.4.3 - Delivery of the goods to the importer
The delivery of the goods should be provided by the importer with the company responsible
for its Customs warehousing. Such company should deliver the goods only after the permission of
the tax authority and still be subject to:
 the submission to the depositary of the Foreign Merchandise Release Note without Proof of
Payment of ICMS (GLME), in accordance with ICMS Convention 85/2009, issued by the
Treasury authority of the State or the Federal District, if not waived by a State or District
law; and
 in the case of goods transported via waterway modal,:
✔ the linkage in the Merchant system, by the importer, of the Identifier Number of Cargo
58
(NIC) stated on the import declaration to the corresponding Electronic Bill of Lading
(CE);
✔ the lack of retention by the owner of the shipping company (for the non-payment of
freight or payment of contribution due to declared general damage), pursuant to Article
40 of IN RFB No. 800, of December 27th, 2007.
The goods declared via registered DI or DSI can be subject to delivery prior to the conclusion
of the Customs examination, according to the instructions on item 4.1.6 of this Guide. It is worth
noting that this delivery should also depend on the submission, by the importer or its representative,
of the corresponding GLME issued by the tax authority of the State or the Federal District, if not
waived by the specific legislation.
4.2.4.4 - Waiver of ancillary obligations on importation
The imports of wrist watches, to be used by volunteers of the Games, and of beverages,
intended for free distribution in Events related to the Games, are exempted from the special
registration and application of seals requirements, when carried out by the IOC, the Rio 2016 or
sponsor of the Games, as set out respectively in the Normative Instructions RFB No 1,539, of
December 26th, 2014 and No 1,432, of December 26th, 2013, .
4.2.5 - Special procedures applied to imports of goods of athletes, Olympic and Paralympic
teams, CAS, WADA and accredited media companies and transmitters
The personal belongings of the International Sports Federation, the National Olympic
Committee or the National Paralympic Committee (foreign entities), for use or consumption of
athletes and Olympic and Paralympic teams, even when imported as cargo, should be cleared with
tax exemption via DSI form. This provision also comprises the commemorative items such as
pennants and flags.
This procedure can also be adopted for imports carried out to the CAS and WADA, for use
and consumption of their professionals.
The same procedure can also be used for the import of consumables for accredited media
companies and transmitters for use of their professionals (such as make-up products, clothing and
consumables - as materials for office, filming and photography) but it is forbidden to:


computer industry materials (except for recording media); and
electric appliances
It should be noted that in any case of imports by DSI on paper, the clearance of goods also
depends on the permission issued by the authorities responsible for health, environment or safety, as
appropriate.
The registration of DSI on paper, as explained in this item, also requires enabling the
responsible sports entity (recipient of the imported goods), in accordance with Normative
Instruction RFB No. 1,335, of 2013. Such enablement can be replaced by the license of the hired
logistics operator .
The imports referred to in this item, declared via DSI form, are exempted from presenting the
tax calculation demonstrative referred to in Annex IV to IN SRF No. 611, of 2006, and the tax
59
classification of the goods.
This exemption also comprises the importation of animal feeds and veterinary medicines.
In the case of DSI form, in paper, lodged by the logistics operator, this latter should declare
the name of the actual recipient of the importation in the field "Additional Information", as well as
its ADE of qualification for the tax benefits, in accordance with the Normative Instruction RFB No.
1,335, of 2013.
For Customs clearance purposes, the same documents referred to in item 4.2.4.1 above
instruct the DSI on paper.
For the import clearances mentioned in this item, the US$ 3,000.00 maximum limit does not
apply for imports declared by DSI form.
To clearances performed by DSI, the same provisions of items 4.2.4.2 and 4.2.4.3 of this
Guide should apply.
4.2.6 - Transfer of goods to third parties
The exemption granted on the basis of Article 4 of Law No. 12,780, of 2013, has a personal
character and so the goods imported with exemption of taxes CANNOT be transferred to a third
party before the expiration of the five (5) years term from the registry of the corresponding import
declaration.
It should be noted, however, that certain goods imported tax free only have utility for use by
third parties and can be transferred at any time without the payment of exonerated taxes on
importation.


This is the case of transfers of:
promotional material, printed material, brochures and other goods with similar purpose,
trophies, medals, boards, figurines, badges, pennants, flags and other commemorative items,
freely distributed or used in the Events;
goods whose nature is the personal use by athletes, coaches, referees, support staff and
volunteers who work in the Events, such as apparel and clothing accessories, shoes,
backpacks, lunchboxes, bottles, squeezes and similar items, sporting equipment in general,
medicines and medical supplies, distributed free of charge.
In all cases referred above, the transfer of the goods does not depend on any communication
to the RFB.
The prohibition to transfer to third parties without the payment of import tax applies to
machinery, equipment (such as computers, laptops and mobile phones), devices (such as sports,
sound and image), furniture, decorative objects and temporary structures (such as stands and stalls),
household appliances and other common durable goods, whose value does not exhaust as objects,
for the 2016 Olympics or Paralympics Games.
Another exception to this prohibition is the transfer to another person who is entitled to the
same tax benefit as established by Article 124 of Decree No. 6,759, of February 05 th, 2009, and
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Article 30 of Decree No. 8,463 of June 05 th, 2015. In such cases, the direct beneficiaries of the
import tax exemptions are listed in paragraph 2 of Article 4 of Law No. 12,780, of 2013, and the
beneficiaries at the grantee status are mentioned in Article 6 of the mentioned Act.
Thus, goods subject to tax exemption on importation, as established by Law No. 12,780, of
2013, should be transferred before five years, without the payment of taxes, provided such transfer
is made to:
 the International Olympic Committee (IOC);;
 the International Paralympic Committee (IPC);
 the National Olympic Committee or National Paralympic Committee (foreign entities);
 the international sports federation;
 World Anti-doping Agency – WADA;
 Court of Arbitration for Sport – CAS;
 the national or regional administration entities of Olympic and Paralympic sports;
 the sponsor of the Games;
 the Service Provider of the IOC or IPC;
 the Organizing Committee of the Rio 2016 Olympic Games - RIO 2016;
 the RIO 2016 service provider;
 an accredited media company or transmitter
 the Federal Union or other legal entities governed by public law;
 charity for social assistances, approved under Law No. 12,101 of November 27 th, 2009,
and of paragraph 2 of Article 12 of Law 9,532, of December 10th, 1997; and
 a non-profit sports entity or other legal entity which corporate purpose is related to sports,
social development, environmental protection or child care, provided they meet the
In the event of transfer to a person different from the above, the provisions of Arts. 124 and
126 of Decree No. 6,759, of 2009 should apply. Thus, the amount of tax exemption on importation
should be paid with the following proportional reductions due to the depreciation of value of the
goods owing to the passage of time:





up to twelve months: 0%;
more than twelve and up to twenty four months: 25% ;
more than twenty-four and up to thirty-six months: 50%;
more than thirty-six and up to forty-eight months: 75%; and
more than forty-eight and up to sixty months: 90%.
After five years, the transfer of such goods is exempt from taxation.
In the event of transfer of goods imported with exemption to a third party directly related to
the organization or accomplishment of the event according to paragraph 2 of Article 4 of Law No.
12,780, of 2013, or for a person according to its Article 6, such transfer should be informed to the
Brazilian Federal Revenue Customs Service for verification of the condition for exemption of the
person to whom the good will be transferred and to register (on the import declaration, or in the
files) the transfer of the exemption beneficiary or the extinction of the tax benefit (in the case of
payment of taxes). This communication should be made by the importer, identifying the good and
its original import declaration.
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To perform a transfer to a third party, as referred in Article 6 of Law No. 12,780, of 2013, the
Brazilian Federal Revenue Customs Service should receive the Donation and Receipt Term (TDR),
according to the standard form contained in Annex IX to this Guide; and, in case of payment of
taxes (termination of the benefit), the TDR is dispensed, nevertheless it is binding the inclusion of
the corresponding Documents of Collection of Federal Income (DARF) paid by the importer.
As amendment done in 2015, durable goods of unit value higher than R$ 5.000,00 (five
thousand reais) may be imported with tax exemption provided that donation commitment is
assumed formalized in favor of any of the entities referred to in items II and III of Article 6 of Law
No. 12,780, of 2013. There is no need for manifestation when the donnee is the Federal Union,
according to the template in Annex XIII of this Guide.
4.3 - Import under the temporary importation regime of goods used at sporting events
In this type of special Customs regime, goods for international sports competitions and
exhibitions can be imported with suspension of the payment of taxes due on importation.
The implementation of this Customs procedure for the purpose of sporting events does not
depend on any specific law and can be performed according to the ordinary legislation, as
established in Normative Instruction RFB No. 1,600, of December 14 th, 2015. However, there are
differences of implementation of this special Customs regime in relation to the temporary
importation on the basis of Article 5 of Law No. 12,780, of 2013, which is the object of the
instructions of this Guide, as explained in item 4.3.5.3 below.
4.3.1 - Beneficiaries of imports with tax suspension
On the basis of Law No. 12,780, of 2013, the importation of goods under this regime should
be performed by:
 the
IOC
company linked to the IOC;
 the National Olympic Committees (foreign entities);
 the international sports federations;
 the WADA;
 the CAS;
 the national or regional administration entities of Olympic and Paralympic sports;
 the RIO 2016;
 the sponsors of the Games;
 the IOC service providers;
 the RIO 2016 service providers;
 the accredited media companies and transmitters.
a
It can also be a beneficiary of this regime the natural or legal person (logistics operator) hired
by the entities referred to in the above paragraph in order to represent them.
4.3.2 - Goods to which suspensive Customs regime applies
The Temporary Importation Regime applies, among others, to the following durable goods
and equipment:
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 technical
and sporting equipment;
equipment for recording and transmission of sounds and images;
 medical equipment;
 office technical equipment; and
 vessels intended for hosting people directly related, hired or invited by the IOC, the IPC, the
Rio 2016, the National Olympic Committees, the International Sports Federations, WADA,
the CAS or employees of the Games and of people who have purchased tour packages from
sponsors and official supporters.
 technical
It is considered to be “durable” the good which lifespan exceeds one year. For the purposes of
this Guide, “lifespan” is the probable duration of the good in ordinary conditions of use.
Goods eligible to this regime can be either new or used.
Note that the temporary importation regime, according to the interest or need of the importer,
can also be applied to durable goods which Customs value per unit is equal to or less than R$
5.000,00 (five thousand Brazilian Reais).
The regime can also be applied to imports of non-durable goods. However, in this case, only
goods to be used or consumed by the National Olympic Committees (foreign operations), the
international sports federations, the CAS and WADA. Such regime can also be applied to imports
of non-durable goods by other participating entities, provided they are duly qualified according to
the Normative Instruction RFB No. 1,335, of 2013, and by media companies, when the sanitary
control agency sets as a condition of its consent to imports under this special Customs regime.
Vessels intended to hosting will be considered, for tax treatment purposes and Customs
control, as foreign ships in cruise trip along the Brazilian coast. Therefore, for these cases the
Normative Instruction SRF No. 137, of November 23, 1998, and the Implementation Rule Coana
No. 6, of November 21st , 2013
4.3.3 - Restrictions and conditions
This special Customs regime applies to the imports of goods that are:
 suited to the purposes provided for in Law No. 12,780, of 2013, that is, for the exclusive use
in the organization and realization of Events related to the 2016 Olympic and Paralympic
Games in Brazil;
 durable, used in accordance with the length of stay required; and
 non-durable, if intended for use or consumption of National Olympic Committees (foreign
operations), international sports federations, CAS and WADA, and other cases, depending
on the approval of the sanitary control agency.
Please note that the license of the logistics operator hired to represent the actual recipient of
the imported goods eliminates the need for enabling this latter.
The requirement of licensing does not apply to imports under the temporary importation
regime performed on the basis of the IN RFB No. 1,600, of 2015, under the accompanied baggage
regime and to imports carry out by an international courier company ("door to door"
transportation), which are explained in Sections 2 and 3 of this Guide.
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The list of entities entitled to tax benefits of the Law No. 12,780, of 2013 is public and
available on the link:
The import clearance of goods entered in the country under the temporary importation
Customs regime, according to Law No. 12,780, of 2013, with suspension of the payment of II, IPI
and PIS/COFINS taxes, should be done in the Integrated Foreign Trade System (Siscomex) through
the Import Declaration (DI) or Simplified Import Declaration (DSI). The Import Declaration
recorded in Siscomex should include the following information, as the legal basis of the suspension:

In the DI:
 For the Excise Tax (IPI): inform the “SUSPENSION” tax regime and fill in the field
"LEGAL BASIS OF THE TAXATION REGIME" with “DEC”; issuing agency
"EXEC"; act number "8463" and year "2015";
 For PIS/COFINS: inform the “SUSPENSION” tax regime and the code of legal basis
"97 WORLD CUP EVENTS / THE 2016 OLYMPIC AND PARALYMPIC GAMES"GOODS ENTERED IN THE COUNTRY UNDER THE TEMPORARY IMPORTATION
REGIME.
 For the Import Tax (II): inform the "SUSPENSION" tax regime and the legal basis
code "88 - WORLD CUP EVENTS / THE 2016 OLYMPIC AND PARALYMPIC
GAMES – GOODS ENTERED IN THE COUNTRY UNDER THE TEMPORARY
IMPORTATION REGIME" and the reason for the temporary importation – CODE. “71
to 75”
 Select the nature of the transaction "TEMPORARY IMPORTATION”;
 In the field "TAXES - PIS/COFINS" inform the “SUSPENSION” tax regime and the
legal basis "97 - WORLD CUP EVENTS / THE 2016 OLYMPIC AND
PARALYMPIC GAMES - GOODS ENTERED IN THE COUNTRY UNDER THE
TEMPORARY IMPORTATION REGIME”.
4.3.4 - Maximum Deadline
There are two relevant deadlines, according to the legal basis claimed by the importer for
this regime:
 In the DSI:
 In the field “GOOD”" inform the “SUSPENSION” tax regime, the code of the legal
basis "039 - TEMPORARY IMPORTATION EXCLUSIVE FOR DSI (ART. 5, RFB
NI 1361, OF 2013) "and the reason for the legal basis of the II tax regime – Code "030
to 034”;
 for those qualified for the benefits of Law No. 12,780, of 2013, in accordance with
IN RFB No. 1,335, of 2013, the regime should be granted until June 28 th, of 2018 or
up to an earlier date, as defined by the importer;
 for the temporary imports based on the IN RFB No. 1,600, of 2015 (Article 9),
performed by non-authorized importers according to the IN RFB No. 1,335, of 2013,
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the regime should be granted for a period of six (6) months, renewable automatically
for more six (6) months, or for the period stipulated in the contractual instrument that
supports the import or in other document certifying the nature of the import, concluded
between the importer and the foreign person, limited to a maximum of five (5) years.
There are two possible procedures for carrying out the imports under the temporary
importation regime of goods arriving in Brazil as cargo: based on the guidelines of this Section of
the Guide (Law No. 12,780, of 2013) and IN RFB No. 1,600, of 2015.
In any situation, the Brazilian Federal Revenue Customs Service only takes action upon
request of the interested party. The mere arrival of cargo in Brazil does not allow Customs
supervision to adopt measures related to the respective clearance or delivery to the importer until
the latter has lodged a DI or DSI.
The importer can monitor the status of the cargo and the progress of the Customs clearance
recorded in a DI through the APP “Importador” of the RFB Customs Service available on Apple
Store (for iOS devices) or Play Store (for Android devices).
4.3.5.1 - Procedure based on this Guide (Law No. 12,780, of 2013)
4.3.5.1.1 - Instrument and intermediation of logistics operator
Importation under the temporary importation regime, based on this Customs Guide, allows the
use of DI or Siscomex electronic DSI, as well as of Simplified Import Declaration Form (DSI
form).
Imports can be performed directly by the beneficiary, ie, with the DI or DSI registered on its
own behalf, provided that the importer is set up in Brazil; or performed by means of a logistics
operator, who should register the import declaration on the contractor's behalf. In this case, the hired
logistics operator should identify the contractor in the "Additional Information" field of the DI or
Siscomex electronic DSI, or the Simplified Import Declaration Form (DSI form), as well as its
Executive Declaratory Act (ADE) (or the digital dossier number if the ADE has not yet been
published) which have enabled the operator.
The enabling of the logistics operator for the benefits of Law No. 12,780, of 2013, according
to the IN RFB No. 1,335, of 2013, dispenses the enabling of the recipient of the imported goods
Refer to Section 4.1.4.4 for more details on the performance of the logistics operator in
Customs clearance
4.3.5.1.2 - Prerequisite for registration of the Import Declaration (DI) or Simplified Import
Declaration (DSI)
The importer should apply for the granting of the regime via electronic process (e-process),
using the Temporary Importation Application (RAT), which standard form is contained in Annex
III to this Guide, and other clearance instructional documents (referred to in item 4.2.4.1), prior to
the registration of the declaration.
65
When dealing with a logistics operator acting as the third party representative, in the form of
subparagraph XIII of paragraph 2 of Article 4 of Law No. 12,780, of 2013, the third party (the
represented part) should be identified in the field "Additional Information" of the said RAT.
It is noteworthy the possibility of presentation of these documents and others which will serve
to instruct the import clearance, in digital form, through the Generator Program of Attachment of
Documents (PGS), according to the IN RFB No. 1,412, of 2013. This paperless concept facility
eliminates the physical presentation of documents before the Brazilian Federal Revenue (Customs
Service). Further information can be obtained from the link:
http://idg.receita.fazenda.gov.br/acesso-rapido/processos/orientacoes-gerais/pgs-programagerador-de-solicitacao-de-juntada-de-documentos-a-processo-digital
For the registry of the DI or DSI, the importer should meet also the licensing requirements
under the Siscomex rules applicable to each of these instruments, in addition to considering the
temporary importation special Customs regime.
Licensing requirements for Siscomex electronic DSI also apply to clearances made on the
basis of the Simplified Import Declaration form (DSI form), in which case the related consents
should be included in the declaration form itself, or by submission of the LI or LSI statements
obtained in Siscomex.
Once fulfilled this requirement, the importer should advance Customs clearance upon the
preregistration of the DI. That is, the importer do NOT have to wait for the arrival and storage of
cargo coming from abroad to lodge its declaration in Siscomex. No advance registration of
Siscomex electronic DSI is possible, taking into account the impossibility of its rectification during
the course of Customs clearance.
The number of the above electronic process should be consigned in its DI (field "Linked
Process") to establish the connection between both. In case of using a DSI, the process number
should be entered in the field "Additional Information".
4.3.5.1.3 - Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)
Instruct the DI or DSI:
 the bill of lading or its substitutive document, according to the Customs legislation (eg. the
e-DBV, in case of goods brought as baggage intended for legal persons, as in paragraph 2 of
Article 44 of the IN RFB No. 1,059, of 2010); BUT the bill of lading is not required for
clearances made through the Electronic Bill of Lading (CE) in the waterway transportation
mode.
 the packing list in the case of goods packed in packages;
 the Liability Term which should be formalized in the DI itself or Siscomex electronic DSI,
in the field "Additional Information"; ie, a separate document is not required (paragraph 1 of
Article 11 of IN RFB No. 1,600, of 2015); or the Liability Term formalized in the Import
Declaration itself for import clearances performed via Simplified Import Declaration form
(DSI form);
 the Liability Term (TR), as the standard form set out in Annex VI, which filling instructions
can be found in Annex VII; and
 a proof of the contractual relationship for the provision of logistics services, if the importer
66
is the very logistics operator (according to item 4.3.5.1.1)
Commercial invoice and contractual instrument related to the imported goods should not be
required.
The Liability Term (TR) to be built in the “Additional Information” of the DI or electronic
DSI or DSI form should follow the next standard text:
“I hereby declare to take over full responsibility for the fulfillment of all obligations arising
from the application of the temporary importation special Customs regime on goods on this
import declaration, undertaking to pay to the National Treasury the total amount of taxes
and suspended federal contributions in the event of non-compliance with the rules
established for the regime.
This liability term, which is endorsed by the servant or agent/legal responsible in charge of
the registration of this import declaration, under mandate with specific clause to subscribe
it, is valid while not terminated the special Customs regime and covers the initial
concession period and all extension periods that might possibly be obtained.”
4.3.5.1.4 - Granting of the regime
The granting of the regime occurs through the release of DI or DSI.
The rejection of granting the regime should be expressly notified and reasoned, taking into
account the legislation in force and the information contained or missing in the Temporary
Importation Regime Application (RAT) and documents attached thereto.
4.3.5.1.5 – Guarantee waiver for the suspended taxes
The Brazilian Federal Revenue (Customs Service) will waive the lodging of guarantee for the
suspended taxes:



if the recipient of the imported goods or its logistics operator, in whose name the DI or DSI
is registered, is enabled in the form of IN RFB No. 1,335, of 2013;
in the importation of sports equipment and similar devices for use by the Olympic and
Paralympic athletes; and
in the importation of horses for Olympic competition and materials accompanying them,
including feed and veterinary medicines.
4.3.5.1.6 – Rejection of the regime (appeal, cancellation of the DI and other procedural act)
Within 30 days from the rejection, the importer has the right to appeal to a hierarchical
authority with major powers over that which has given the negative decision.
If the rejection is maintained, the cancellation of the DI or DSI might be authorized, and the
importer, upon request, enabled to return the goods abroad or lodge another DI or DSI in another
special Customs regime, with the payment or suspension of taxes.
4.3.5.1.7 - Delivery of the goods to the importer
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The delivery of the goods should be arranged by the importer with the company responsible
for the Customs storage. Such company should deliver them only after approval by the tax authority
and still be subject to:
 the submission to the depositary of the Foreign Merchandise Release Note without Proof of
Payment of ICMS (GLME), in accordance with the ICMS Convention 85/2009, issued by the
Treasury authority of the State or the Federal District, if not waived by a law of the State or
Federal District; and
 in the case of goods transported in the waterway modal:

the linkage to the Merchant system, by the importer, of the Cargo Identifier
Number (NIC) indicated in the import declaration to the corresponding Electronic Bill
of Lading (CE);

absence of retention by the owner of the shipping company (for lack of
payment of freight or payment of contribution due to declared general damage),
according to Article 40 of IN RFB No. 800, of December 27th, 2007.
The delivery of goods declared by DI or DSI can occur prior to the conclusion of the Customs
supervision, according to the instructions on item 4.1.6 of this Guide. It is worth noting, however,
that such delivery should also depend on the submission, by the importer or its representative, of the
corresponding GLME issued by the tax authority of the State or the Federal District, if not waived
by a specific legislation.
4.3.5.1.8 - Special procedures applied to imports of goods for the National Olympic
Committees, the National Paralympic Committees, the international sports federations, the
CAS and WADA
In the imports referred to in this item and declared by DSI form is waived the presentation of
the tax calculation demonstrative mentioned in Annex IV to IN SRF No. 611, of 2006.
This waiver also covers the importation of horses and materials accompanying them,
including feed and veterinary medicines.
In all cases in which it is waived the presentation of the suspended taxes calculation
demonstrative, it is also waived the tax classification of the imported goods.
4.3.5.1.9 – Forms of termination of the regime
The temporary importation performed on the basis of Article 5 of Law No. 12,780, of 2013,
may be terminated by one of the situations below, or a combination thereof:
 re-export of goods (return abroad);
 clearance for nationalization, with payment of taxes due on importation or upon tax
exemption, if possíble this tax treatment;
 donation of the goods for an entity listed in items II and III of Article 6 of Law No. 12,780,
of 2013;
 transfer to another special Customs regime, under the provisions of IN RFB No. 121, of
2002; or
 destruction of the goods.
In case of re-export, see the guidelines in Chapter 3 (Export).
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The clearance for nationalization requires the registration of DI or DSI, by application of the
guidelines set out in Section 4.2.4 of this chapter, with the exception that the goods dealt with in
that clearance need not to be physically taken to a port or airport for the accomplishment of the
corresponding Customs clearance. This clearance for nationalization can be performed at any unit
of the RFB Customs Service.
The clearance for nationalization can be made via DSI form if the value of the goods does not
exceed US$ 3,000.00 (three thousand dollars of the United States of America) or the equivalent in
another currency, and if tax exemption does not apply. In this case, regardless of the value of goods,
the clearance for nationalization should be done in Siscomex.
The donation of goods in accordance with items II and III of Article 6 of Law No. 12,780, of
2013, comprises donations for:
 the Federal Union or other legal entities governed by public law;
 charity social assistances, certified according to Law No. 12,101 of November 27 th, 2009,
and of paragraph 2 of Article 12 of Law 9,532 of December 10th, 1997; and
 non-profit sports entities or other legal persons which corporate purposes are related to
sports, social development, environmental protection or child care, provided they meet the
This donation should be proven by the donee through a proper term in the form of the
Donation and Receipt Term (TDR) attached to this Guide (Annex IX), which should also provide
the clearance for nationalization of the goods upon registration, on its behalf, of DI or DSI in
Siscomex at any Customs unit of RFB (physical submission of the goods received as donation is not
required).
For the destruction of goods, the importer should submit an application at any administrative
unit of the Federal Revenue of Brazil (Customs Service), listing, for each good to be destroyed, the
description, the number of the corresponding proceeding or Customs declaration by which the
temporary importation regime was granted, the value of the goods (as laid down in the Customs
declaration) and its location. Until their authorized destruction, the custody of the goods remains
under the responsibility of the importer.
In the specific case of the temporary importation of Olympic or Paralympic horses, if it
occurs the death of the animal, which is demonstrably enrolled in the Games, the respective
termination of the temporary importation Customs regime will take place by presenting the Death
Attestation of the animal, without incurring taxes.
4.3.5.2 - Procedures based on Normative Instruction RFB No. 1,600, of 2015
4.3.5.2.1 – Instrument and intermediation of logistics operator
Imports under the temporary importation Customs regime, based on this legislation, allows
the use of the DI and Siscomex electronic DSI, as well as, in the case of goods for international
sporting event, the use of the DSI form (Article 19 of the IN RFB No. 1,600, of 2015), as the
template approved by IN RFB No. 611, of 2006, also included in Annex IV to this Guide.
69
According to this legislation, the temporary importation special Customs regime might also be
granted to the entity promoting the event to which the goods are intended for or to the company
commissioned as responsible for the logistics and Customs clearance (Article 8, paragraph 1, items
I and II, of IN RFB No. 1,600, of 2015).
The admission procedure based on the IN RFB No. 1,600, of 2015, does not require that the
logistics operator is enabled to the fruition of the tax benefit in the form of IN RFB No. 1,335, of
2013.
As for how to prove the contractual relationship on the intermediation of the logistics operator
in relation to the contractor, other provisions of Section 4.1.4.4 may be applied.
4.3.5.2.2 - Prerequisite for registration of the Import Declaration (DI) or Simplified Import
Declaration (DSI)
The importer should apply for the concession of the regime by presenting the Temporary
Importation Application (RAT) according to the template in Annex I to the IN RFB No. 1,600, of
2015, and Annex III to this Guide. For this purpose, the importer should formalize a process
(Article 13 of IN RFB No. 1,600, of 2015).
Note that it is possible for digital presentation of that document and other instructional
instruments of the import clearance through the Generator Program of Attachment of Documents
(PGS), according to the IN RFB No. 1,412, of 2013. This facility eliminates the physical
presentation of documents in the Federal Revenue (Customs Service). Further information should
be obtained from the link:
http://idg.receita.fazenda.gov.br/acesso-rapido/processos/orientacoes-gerais/pgs-programagerador-de-solicitacao-de-juntada-de-documentos-a-processo-digital
Once this requirement is complied, the importer might lodge the import declaration before the
arrival of goods in the country (Article 14 of IN RFB No. 1,600, of 2015). This option is only
possible for Customs clearances made by DI, taking into account that Siscomex electronic DSI does
not allow rectification.
4.3.5.2.3 - Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)
Instruct the DI or DSI:
 the bill of lading or the document that replaces it, according to the Customs legislation (eg.
the e-DBV, in case of goods brought as baggage and intended for legal persons, according to
paragraph 2 of Article 44 of the IN RFB No. 1,059, of 2010); BUT the bill of lading is not
required for clearances made by Electronic Bill of Lading (CE) in the waterway
transportation mode.
 the packing list in case of goods packed in packages;
 a copy of the contractual instrument that supports the international operation, where
appropriate, that is, when the introduction of the foreign goods in the country results from a
contractual relationship with rights and obligations on the use of the goods;
 the Liability Term that should be issued in the very DI or Siscomex electronic DSI in the
field "Additional Information"; ie, it is not required a separate document (paragraph 1 of
70
Article 11 of the IN RFB No. 1,600, of 2015.); and
 a proof of the contractual relationship for the provision of logistics services, if the importer
is the logistics operator itself, if it is not already included in the digital dossier (see item
4.3.5.1.1).
Commercial invoice is not required (item II of paragraph 2 of Article 18 of IN RFB No. 680,
of 2006).
The Liability Term (TR) to be issued in the "Adittional Information" of the DI or Siscomex
electronic DSI should consider the following standard text:
“I hereby declare to take over the full responsibility for the fulfillment of all obligations
arising from the application of the temporary importation special Customs regime on goods
contained in this import declaration, undertaking to pay to the National Treasury the total
amount of the suspended taxes and federal contributions in the event of breach of the rules
established for the regime.
This liability term, which is endorsed by the servant or agent/ legal responsible in charge of
the registration of this import declaration upon mandate with specific clause to subscribe to
it, is valid while not terminated the special Customs regime and covers the initial
concession period and all extension periods that might possibly be obtained."
4.3.5.2.4 - Granting of the regime
The granting of the regime occurs through the clearance of the DI or Siscomex electronic
DSI, or Simplified Import Declaration (DSI form).
The rejection of granting the regime should be expressly notified and reasoned, taking into
account the legislation in force and the information, contained or missing, in the Temporary
Importation Regime Application (RAT) and documents attached thereto.
4.3.5.2.5 – Guarantee waiver for the suspended taxes
The Brazilian Federal Revenue Customs Service waives the presentation of guarantee for the
suspended taxes (Article 12 of IN RFB No. 1,600, of 2015) of goods intended for international
sports competitions and exhibitions.
This waiver is accompanied by the dispense of the suspended taxes calculation demonstrative
only of goods intended for sports competition, provided a list of goods with the corresponding
values and quantities is also presented. Thus, there is no waiving of the mentioned demonstrative
for the temporary importation of media equipment and devices, for example.
4.3.5.2.6 – Rejection of the regime (appeal, cancellation of DI and another procedural act)
In this case, the importer has the right, within 10 days from the rejection, to appeal to a
hierarchical authority with major powers over that which has given the negative decision.
If the rejection is maintained, the cancellation of the DI or DSI should be authorized, which
will allow the importer to return the goods abroad or to lodge another DI or DSI in another Customs
regime, with the payment or suspension of taxes, depending on the case.
71
4.3.5.2.7 - Delivery of goods to the importer
The delivery of goods by the depositary should take place after the approval of the tax
authority and still be conditional to:
 the presentation to the depositary (administrator of the Customs warehouse) of the Foreign
Merchandise Release Note without Proof of Payment of ICMS (GLME), in accordance with
ICMS Convention No. 85/2009, issued by the treasury authority of the State or the Federal
District; and
 when goods are transported in the waterway modal:
✔ the linkage to the Merchant system, by the importer, of the Cargo Identifier Number
(NIC), stated on the import declaration to the corresponding Electronic Bill of Lading
(CE);
✔ the lack of retention by the owner of the shipping company (for non-payment of
freight or of contribution due owing to declared general damage), according to Article
40 of IN RFB No. 800, of December 27th, 2007.
Customs legislation (Article 47 of IN SRF No. 680, of 2006) provides for various situations in
which the importer should require the delivery of the imported goods before the completion of
Customs examination (before the release of the goods), for example:
 unavailability of sufficient physical infrastructure for storage or inspection of the goods at
the Customs warehouse or other nearby bonded area; and
 need for complex assembly of the goods for physical examination thereof.
4.3.5.2.8 – Forms of termination of the regime
The termination of this regime can be performed under the provisions of Articles 44 to 50 of
IN RFB No. 1,600, of 2015, by:
 re-exportation, which requires the export record, through Export Declaration (DE) or
Siscomex Electronic Simplified Export Declaration (Siscomex Electronic DSE), or through
DSE form in some cases (as in the case of goods brought by a foreign sports team or
intended for it, equipment of radio and television and media in general, according to Article
31, item X, combined with Article 4, both of IN RFB No. 611, of 2006);
 delivery of the imported goods to the Brazilian Federal Revenue (Customs Service), free of
any expense, provided the Customs authority agrees to receive them;
 destruction of the goods, under Customs control, at the expense of the beneficiary, and their
potential residue, if economically usable, should be re-exported or cleared for home use as if
they had been imported in the same condition in which they are (residue);
 transfer to another special Customs regime, under the terms of IN RFB No. 121, of 2002; or
 clearance for home use (nationalization of the goods).
It is worth noting that the goods admitted according to IN RFB No. 1,600, of 2015, for the
organization and accomplishment of the Events referred to by Law No. 12,780, of 2013, can also be
transferred to the same entities mentioned in item 4.3.5.1.9 and by the same procedure laid down
therein, in which case it should be recognized the right of the donee to the exemption of the
suspended taxes on imports.
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In the specific case of the temporary importation of Olympic or Paralympic horses, if it occurs
the death of the animal, demonstrably enrolled in the Games, the termination of the temporary
importation regime will take place by presenting the animal's Death Certificate, without incurring
taxes.
4.3.5.3 – Comparative table of temporary imports based on this Guide (Law No. 12,780, of
2013) and IN RFB No. 1,600, of 2015, in the context of the Rio 2016 Olympic and Paralympic
Games
COMPARATIVE TABLE - key differences
IN RFB No. 1,600, of 2015 Section 4.3.5.1 of this Guide
(Article 4, item I)
(Law No. 12,780, of 2013)
Term of the regime
Until June 28th, 2018, if the Until June 28th, 2018 or an
importer is enabled in accordance earlier date, in accordance with
with IN RFB No. 1,335, of 2013, the request of the importer.
the term is six (6) months,
automatically
extended
for
another six months; or the term
provided for in the import contract
which can also be extended to the
same period
Legal basis
Contract of temporary
importation of goods
It is necessary to prove, by any Dispensed
document, the link between the
beneficiary and the event
Event enabling
It is required under IN RFB No. Waived
1,600, of 2015
Importer enabling
Waived
It is required under IN RFB No.
1,335, of 2013
Time for appeal in case of 10 days
30 days
rejection
Goods with lifespan of less Allowed
Only to be used or consumed by
than one year
the Olympic or Paralympic
teams, by the IOC, IPC and the
Rio 2016.
Durable goods
New or used, except if used for New or used, as long as directly
the provision of services or related to the Events of the
supply/production of goods for Games.
third parties.
Consumables
Allowed in cases of goods Only to be consumed by the
consumed in international sports Olympic or Paralympic teams,
competitions and exhibitions.
the IOC, the IPC and the Rio
2016.
Liability Term
In the Additional Information field Annex VI to this Guide
of DI/Siscomex electronic DSI or
Annex to the Simplified Import
Declaration (DSI form) - standard
text
Application
RAT – Annex I to IN RFB No. Annex III to this Guide
1,600, of 2015
73
Guarantee
Waived
Waived if:
- in imports of sports equipment
and the like for Olympic and
Paralympic athletes;
– in imports of horses for
Olympic competition and the
material accompanying them,
including feed and veterinary
medicines;
- in any case, if the importer is
enabled in the form of the IN
RFB No. 1,335, of 2013
Exemption from
Only for goods intended for Goods for the National Olympic
calculation of suspended international sports exhibitions Committees, National
taxes
and competitions
Paralympic Committees,
international sports federations,
the CAS and WADA
Exemption from tax
No exemption
All cases of exemption from
classification of goods
calculation of suspended taxes
4.3.6 - Goods destroyed in accident, or lost, stolen or robbed
In the case of goods under the temporary importation regime, that have been lost, stolen or
robbed, or completely destroyed in accident, the traveller should go to the Brazilian Federal
Revenue (Customs Service), before departure abroad, in order to pay the suspended taxes.
It is recommended that this step should be done in advance, of at least one day, to avoid
setbacks in the traveller's boarding.
The payment of taxes due might be made in the traveller's boarding airports by direct debt.
In the cases of boardings made in Guarulhos International Airport – SP, boardings on land or
sea routes and in those where there is non-compliance with the temporary importation of goods lost,
stolen or robbed, the payment of taxes will be possible only in bank branches, on their specific
functioning days and hours.
The destroyed goods which are still identifiable do not require the payment of taxes to the
termination of the special Customs regime of temporary importation, provided they are re-exported.
1) Are the imports under the temporary importation regime subject to the rules for
administrative treatment?
The administrative treatment follows the rules established in Siscomex itself, according to
the instrument used, ie, DI or Siscomex electronic DSI. Thus, if there is no licensing requirement
for the electronic DSI, Customs clearance will follow its course, even if the same situation in DI
contains such an obligation and, alternating terms, the need for administrative treatment in DI will
prevail even if such requirement does not exist in Siscomex electronic DSI.
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In DSI form, the inspection activity follows the current administrative treatment for
Siscomex electronic DSI in the cases referred to in Article 21 of IN SRF No. 611, of 2006, that is:
goods subject to sanitary (by ANVISA or VIGIAGRO), environmental or public safety control
should be cleared only after authorization of the competent agency. Any other requirement for
administrative treatment outside health, environmental or public safety control areas does not apply
to clearances based upon DSI.
It should be stressed that the presentation of LI or electronic LSI is allowed to replace the
authorization of the competent agency in the DSI form.
2) How can the importer prove the value of the goods subject to clearance for temporary
importation?
In case of aplication of IN RFB No. 1,600, of 2015, the declared value should be based on
the amount specified in contractual instrument (if applicable), or commercial invoice, or other
document indicating the value of the goods (as the proforma invoice). Note, however, that the
Customs supervision can also establish different value from that declared by the importer, based on
the current rules of Customs Valuation (for example, the value of identical or similar goods).
Under the temporary importation procedure based on this Guide, the declaration of the
importer is enough, not demanding, in advance, any document with reference to the value of goods.
It should be noted, however, that the Customs supervision can, at any time, even after the
release, set another value for the goods, based on the current rules of Customs Valuation. In this
case, the importer should be required to rectify the declaration and to complete the Liability Term.
3) A good purchased abroad by a foreign entity operating in Brazil in the Events of the Games
can be cleared under the temporary importation regime?
Yes. There is no condition relating to the ownership of the goods for its admittance under the
temporary importation regime, neither to the fact of being new or used goods. Either can be an old
belonging of the entity promoting its import into Brazil (IOC, IPC, NOC, international sports
federation etc.) or should have been acquired abroad, new or used, for exclusive use in a current
event in Brazil.
4) Goods that are completely exhausted by its use should be subject to the temporary
importation regime?
The procedure based on this Guide allows the admission of goods which are exhausted in
consumption, when intended for the Olympic or Paralympic teams, or imported for the CAS and
WADA or other entities participating in the Events, duly authorized according to the IN RFB No.
1,335, of 2013, and for media companies, when the sanitary control agency conditions its consent to
the import under this special Customs regime.
On the other hand, the procedure performed based on the IN RFB No. 1,600, of 2015 allows
such admission to imports related to sports competitions and exhibitions, but not necessarily
achieving the full range of the Events related to the Games. This admission of consumables is very
common when the import for consumption has no exemption and the event needs to operate with
safety stock above estimates of consumption, such as the importation of fuel and lubricants for
75
automobile or motorcycle races. At the end of the event it is cleared for home use only what was
actually consumed (paying up the taxes due), and the leftovers are later re-exported.
For situations where it is allowed to temporarily import consumables, there is no restriction
to the importer, at its discretion, to clear the goods primarily under temporary importation based on
the IN RFB No. 1,600, of 2015, even though its main expectation (as in the case of motor racing) is
the consumption of goods.
Goods for consumption in the Events referred to in Law No. 12,780, of 2013, should, in
principle, be cleared immediately for consumption, together with the fruition of the exemption
provided for in Article 4 of Law No. 12,780, of 2013 (see Section 4.2 of this Guide).
5) Goods such as shirts, socks, caps, backpacks, jackets, boots, goalkeeper gloves, balls and
tennis shoes can fall within the concept of durable goods, pursuant to Law No. 12,780, of
2013?
Yes, since under ordinary conditions of use for which those goods are normally used, its
probable lifespan exceeds one year. Note, however, that under the said law durable goods which
Customs value per unit is below R$ 5.000,00 (five thousand Brazilian Reais) can also be imported
definitely with tax exemption (see Section 4.2.2 of this Guide).
6) During the term of the temporary importation regime, in accordance with Article 6 of Law
No. 12,780, of 2013, the transfer of goods for another kind of temporary importation regime,
eg for economic use, in accordance with Article 56 of IN RFB No. 1,600, of 2015? If
applicable, such transfer should be on the basis of the IN SRF No. 121, of January 11 th, 2002?
Yes, subject to the conditions and procedures for complying in the regime referred to in
Article 56 of IN RFB No.1,600, of 2015, the transfer is possible between regimes, in the form of IN
SRF No. 121, of 2002.
7) An entity qualified to the benefits of Law No. 12,780, of 2013, according to IN RFB No.
1,335, of 2013, loses the right to perform clearances based on the IN RFB No. 1,600, of 2015?
No. Entities entitled to the benefits of that law do not lose the right to perform clearances
according to the IN RFB No. 1,600, of 2015, regarding the temporary importation regime, but in
this case such entities should meet the requirements and conditions set forth in that IN.
It is worth noting, however, that in the case of an entity entitled to the benefits of Law No.
12,780, of 2013, who acts according to IN RFB No. 1,600, of 2015, the term of the regime should
be governed by Article 6 of the said Law. If the importer is not entitled to these benefits, the period
of the temporary importation regime should be of 6 months or the same period of hiring the goods
abroad.
It should be noted, also, that for performing import clearances under the temporary
importation regime in the form of IN RFB No. 1,600, of 2015 is not necessary that the logistics
operator is entitled to any tax benefit.
8) Which procedures should be observed to hire natural or legal person (logistics operator) to
perform imports in the form of item XIII of paragraph 2 of Article 4 of Law No. 12,780, of
2013?
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Aside from the requirement to enable the logistics operator under IN RFB No. 1,335, of
2013, which should be requested by the IOC or by the Rio 2016, there is no procedure laid down by
the RFB (Customs) for this hiring, but only elements arising from civil law.
Under the legislation, the contracted party (logistics operator) should demonstrate
contractual relationship with the entity mentioned in the question, that the person who is the
logistics operator has the powers or mandate for such action and that the instrument that proves the
contractual relationship states the services mentioned in this question.
Thus, the person who poses as the hired logistics operator should prove such status before
the Brazilian Federal Revenue Customs Service upon documents which certify both the person as a
logistics operator and the contracting entity (including a foreign one), as well as the object of the
hiring, in possession of the elements listed in Section 4.1.4.4 of this Guide.
9) For goods imported temporarily to be used in the Events of the Olympic Games can be
denied approval for nationalization?
Yes. The approval requirements for definitive stay of goods in the country can be more
stringent than those applied at the time of import for the temporary use in the Events of the Games.
10) A good temporarily imported in the condition of a new product should need approval
from DECEX for nationalization (then it would be used)?
In this case, Secex orients, regarding goods admitted for economic use, that for the Customs
clearance procedure, the “used” status for that good should not be mentioned in the DI (Portaria
SECEX No. 23, of July 14 th, 2011, Article 43, paragraph 4, item I). In the "Additional Information"
field of DI, the importer should state: "operation exempt from Licensing, in accordance with
Portaria SECEX No. 23, of 2011")
11) It is necessary to transfer the goods under temporary importation to the grantee (donnee)
during the term of the regime before being nationalized?
No. The clearance for home use (due to the nationalization) should be performed based on
the Donation and Receipt Term (TDR), as set forth in item 4.3.5.1.9 of this Guide.
12) In addition to the donation in the form of Article 6 of Law No. 12,780, of 2013, are there
other ways of terminating the temporary importation?
Yes. There are accepted ways already regulated by the Customs legislation through the IN
RFB No. 1,600, of 2013, as explained in item 4.3.5.1.9 of this Guide.
14) What is the value to be declared in the clearance for nationalization?
It should be informed the estimated value of the goods at the time of donation, based on the
market value.
15) Can goods temporarily admitted in Brazil, by clearance based on DI, Siscomex electronic
DSI or Simplified Import Declaration Form, be re-exported through e-DBV or DBV?
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No. Re-export clearance as accompanied baggage of goods formerly released via DI,
Siscomex electronic DSI or Simplified Import Declaration Form (DSI form) should be carried out
by simple presentation of the List of Re-exported Goods (RBR), as explained in Section 2.3 of
Chapter 3.
16) Does the donation of durable goods, imported with relief from duties and taxes, for a legal
person referred to in Article 6 of Law No. 12,780, of 2013, require clearance for
nationalization, as it happens with the donation of goods imported under the temporary
importation regime?
No. Goods imported with relief from duties and taxes are nationalized since its clearance.
Thus, there is no need for a new Customs clearance, but the donor should notify the donation to the
Customs administrative unit of the Federal Revenue and attach the TDR, as the standard form in
Annex IX, for the purposes of record of the transfer of the exemption beneficiary in the respective
import declaration or proceeding.
17) Does the transfer of durable goods imported with relief from duties and taxes for a legal
person different from that referred to in Article 6 of Law No. 12780, of 2013, require the
clearance for nationalization, as with the donation of goods imported under the temporary
import regime?
No. It requires the payment of taxes due and presentation of the relevant Document of
Collection of Federal Income (DARF), as well as the identification of the goods for which the tax is
paid and the corresponding DI/addition or DSI by which was cleared, upon notification to the
Customs administrative unit of the RFB, where the Customs clearance was carried out, for making
the registry of the termination of the tax benefit in the respective import declaration or proceeding.
The absence of such notification should lead to the assessment of duties and taxes, ex officio, with
interest on arrears, in the context of a supervisory action performed by the RFB Customs Service.
In addition to the provisions of this Guide, the following standards apply:
 Normative Instructions RFB (Federal Revenue of Brazil) No. 800, of December 27 th, 2007;
1,288, of August 31st, 2012 and No. 1,600, of May 21st, 2.013;
 Normative Instructions SRF (Federal Revenue Secretariat) No. 225, of October 02 nd, 2002;
611, of January 18th, 2006; No. 634, of March 24th, 2006; and No. 680, of October 02nd, 2006.
78
CHAPTER 3
Export
SECTION 1
Introductory provisions
Exporting is the act of sending abroad a good that was previously within the national territory.
Exportation is always subject to Customs control, even in the case of a good returning to
abroad (re-exportation) after being temporarily imported or subject to an international transit
crossing. This means that for a good to be exported, it should be submitted in a place under
Customs control to be eventually inspected before its shipment abroad or its transposal of the land
border.
Customs control should also impose the exporter or carrier, depending on the situation, the
obligation to submit a formal export declaration.
The possibility of an export declaration waiver (as is common in the case of goods carried in
the traveller's baggage) does not exempt the good to undergo any Customs control procedure.
For the purposes of this Guide, there is only interest in situations relating to re-exports, ie, the
return abroad of goods previously imported. This is the recurring case of sports, television and radio
teams, anti-doping laboratories, etc., which import goods under the temporary importation special
Customs regime.
SECTION 2
Re-exportation of goods as accompanied baggage
2.1 - Definition
This has to deal with the return abroad of goods in the traveller's baggage, and the two
different situations that might happen and be handled as follows:
 return of goods imported as accompanied baggage or by an international courier company
("door to door" transportation); and
 return of goods imported as cargo.
2.2 - Re-export of goods imported as accompanied baggage or by an international courier
company ("door to door")
Goods imported as baggage, with dispensation from the requirement of being declared by
Electronic Traveller's Declaration of Goods (e-DBV) - ie, goods automatically admitted under the
temporary importation regime – should return abroad without any formality. Therefore, there is no
need to declare the goods formally to the Brazilian Federal Revenue Customs Service.
79
As for the goods declared by e-DBV on importation, whether as accompanied baggage or
through international express delivery (as provided in Section 3.5.1 of Chapter 2 of this Guide),
Customs control should be based on the same e-DBV lodged and recorded on its entry into the
country.
For these goods, the traveller should inform, by means of the computerized system available
on the web or via the e-DBV APP (Serpro-Viajantes) available on Apple Store and Play Store), in
the same e-DBV lodged on entry into the country, the date of the flight or of the land border
crossing on the return of the traveller abroad, if that information has not been provided in the
aforementioned e-DBV. And although a date has already been informed, the traveller should correct
it until the date of departure/exit previously reported.
It is at the discretion of the Customs authority of the traveller's boarding location or of the
place designated by the organizers of the Games to carry out early check-in (Olympic Village), the
requirement of submission of the goods temporarily imported for control purposes by the Federal
Revenue (Customs Service).
It is worth warning that, once the early check-in is held at the Olympic Village, the goods
should be stored by the airline and can no longer be returned to the traveller.
The return of goods abroad can also be performed by a traveller other than the one who
entered with it in the country. For this end, the traveller who actually takes the goods back abroad
should report to the RFB Customs Service the number of the e-DBV that gave support to the
temporary importation, on the occasion of entrance into the country.
In the specific case of return of arms and ammunition, this submission to the Brazilian Federal
Revenue Customs Service is not necessary at airports, once the passenger should undergo civil
aviation security procedures before a police authority that should inspect the arms and ammunition
and report to the RFB on the submission of such goods for the purposes of termination of the
temporary importation regime. However, as in the case of exit by land border point, where there is
no such security procedure, should the arms be submitted directly to the RFB Customs Service.
The ammunition, imported duty free in the baggage of Olympic and Paralympic athletes and
not used during the Games, should be re-exported.
2.2.1 – Carrying of cash exceeding R$ 10.000,00 (ten thousand reais) or the equivalent in
another currency
As for the cash amounts, whether leftovers of money brought from abroad, or of that received
or withdrawn in Brazil, the traveller is required to report via e-DBV if exceeding R$ 10.000,00 (ten
thousand reais), or the equivalent in another currency, and go to the Federal Revenue of Brazil
(Customs Service) for examination of the declaration.
It is worth mentioning that, for amounts of cash leaving Brazil, the traveller should also prove
their origin, by means of a:
 proof of purchase of foreign currency in a bank or institution authorized to operate foreign
exchange in the country, in an amount equal to or greater than that declared, or in the case of
80
submission of the declaration used when entering the country, an amount equal to or greater
than that in its possession; and
 proof of receipt, by money order in foreign currency on behalf of the traveller, or by
withdrawal through the use of international credit card, in the case of a foreigner or
Brazilian resident abroad, and who is in transit in the country.
It is recommended, therefore, that the traveller arrives with reasonable advance to the
scheduled flight time in order to submit the cash amounts to due examination by the Brazilian
Federal Revenue (Customs Service).
Once the traveller has reported the cash amounts when entering the country, the remaining
leftovers should be reported in the same e-DBV lodged on that occasion. If there was no e-DBV
lodged on entry into the country, the traveller should then debut an e-DBV to declare the cash
amounts.
2.3 - Re-exportation of goods imported under cargo condition
Goods imported under cargo condition and re-exported in the traveller's baggage should be
previously declared to the Federal Revenue (Customs Service) by a List of Goods for Reexportation (RBR), in paper form and duplicate, according to the standard form in Annex I to this
Guide, where the instructions for its completion can also be found.
SECTION 3
Re-exportation of goods by international courier company
("door to door")
In this case, the exporter, when hiring an international courier, should inform this latter that
the goods are returning abroad after the temporary importation regime, providing it with the
information in the form of Annex I to this Guide, for the correct instruction of the Customs
clearance.
The courier carrier should deliver the RBR form to the RFB Customs Service by means of a
digital dossier (a dossier for each RBR), stating the number of the RBR in the appropriate field and
using the "Additional Information" field of the Express Delivery Declaration- Export (DRE-E),
under the "Re-exportation" title, to inform the number of the corresponding digital dossiers in
which RBR forms were scanned (considering the goods covered up by such DRE-E).
If the goods were admitted to the country as baggage or by means of courier company, with
the issuance of e-DBV, a copy of which is furnished in the re-export, the presentation of Annex I is
waived.
The submission of invoice is dispensed in the re-export of goods imported temporarily, whose
circulation is made on the basis of the Customs document for admission in the regime.
81
SECTION 4
Re-exportation of goods under cargo condition
The re-exportation of goods under cargo condition can be performed either by Export
Declaration (DE) or Simplified Export Declaration (DSE) in Siscomex or through the Simplified
Export Declaration (DSE) in paper form, according to the standard form approved by the Normative
Instruction SRF No. 611, of 2006, contained in the Annex X to this Guide.
The use of DSE form for the re-exportation of goods which are under the temporary
importation special Customs regime is not limited by the value of the operation.
In any case, in the "Additional Information" field it should be assigned the term "Reexportation" and identified with types of import declaration and their numbers by which the goods
to be re-exported have been imported or, alternatively, the numbers of the corresponding processes
formed to carry out the Customs clearance on the temporary importation regime.
The submission of invoice is dispensed in the re-exportation of goods imported temporarily,
whose circulation is made on the basis of the Customs document for admission in the regime.
SECTION 5
Applicable additional standards to the provisions of this Guide
In addition to the provisions of this Guide, the following standards apply:
 Normative Instruction RFB No. 1,073, of October 01st, 2010.
 Normative Instructions SRF No. 28, of April 27th, 1994, and No. 611, of January 18th,2006.
82
ANNEXES
83
ANNEX I
LIST OF GOODS FOR RE-EXPORT
84
85
ANNEX II
TRAVELLER'S DECLARATION OF GOODS
86
87
88
89
ANNEX III
TEMPORARY IMPORTATION REGIME APPLICATION (RAT)
90
91
ANNEX IV
SIMPLIFIED IMPORT DECLARATION (DSI form)
92
93
ANNEX V
Instruction for completion of the Simplified Import Declaration Form
(DSI form)
1. Importer:
Name / Corporate name: importer name (importing natural person or foreign delegation).
CPF / CNPJ: not required (only required for Business Temporary Basis, if any).
Enrollment in MRE: do not inform.
Full address: address in Brazil (hotel, training center, etc).
Passport / Identity card: inform passport or identity document of the importer or of the delegation
person responsible for the clearance of the baggage.
Nature of the Event: Olympic Games Event.
Nationality: country of the importer or foreign delegation.
Date of arrival: only for accompanied baggage, inform the date of arrival of the delegation
(dd/mm/yyyy).
Legal Representative: hired Customs broker or person of the delegation responsible for the
clearance of the baggage.
CPF: not required for non-residents .
2. Customs clearance:
Total value of goods (US$): estimated value of goods in US dollars.
Freight value: value of the international freight (do not inform in case of baggage).
Insurance value: value of the insurance premium in US dollars, if any.
Customs value: the sum of the value of the goods, freight and insurance, converted into Brazilian
Reais at the current exchange rate on the date of registry of the declaration at Customs.
Conversion rate: informed by Customs at the date of registry of the declaration.
Nature of the operation: inform: "radio, television and media equipment in general"; or "sports
delegation goods – the Rio 2016 Olympic Games".
Additional information: follow Customs guidelines at the time of Customs clearance.
3. Data on cargo:
Carrier: airline name.
Vehicle Identification: do not inform / inform the flight number, in case of foreign delegation.
Country of Origin: inform the country of origin.
Date of Arrival: (only for cargo) – date of arrival in Brazil.
Entry Term: do not inform.
No. of Bill of Lading / Baggage Tag: number of the AirWay Bill (do not inform in case of
baggage).
Number of volumes: inform the quantity of boxes, suitcases, bags and other volumes.
Gross Weight (kg): only for cargo (do not inform in case of baggage).
Net Weight (kg): only for cargo (do not inform in case of baggage).
Depositary / Warehouse: inform the airport name (do not inform in case of baggage).
4. List of Goods:
94
Item: number them sequentially (01, 02, 03 ...).
Quantity: inform the estimated quantity of the item.
Unit: inform the unit of measurement (piece, pair, kg, l, m, etc.).
Description: describe the imported goods; in the case of foreign delegation, inform in accordance
with the list submitted to ANVISA. (Examples: defibrillator; electrocardiograph).
FOB value (US$): estimated value of goods, in US dollars.
Continues on additional sheet (Y/ N): the excess part of a long list of goods, which do not fit on
the form, should be submitted in a supplementary sheet, in accordance with Annex III of the link:
http://www.receita.fazenda.gov.br/Legislacao/ins/2006/in6112006.htm
Attached tax calculation demonstrative (Y /N): inform "N".
5. Request of the Ministry of Foreign Affairs: do not inform.
6. Sanitary, Environmental and Safety Control: reserved space for the approval by ANVISA.
7. For exclusive use of RFB: reserved space for intervention.
.
95
ANNEX VI
LIABILITY TERM (TR)
96
97
ANNEX VII
Instructions for completing the Liability Term (TR)
1- Term - Temporary Importation: the term of the temporary importation regime.
2 - Beneficiary Identification: name of the person (natural or legal) or of the foreign sports
delegation.
3 - Identification of the representative or logistics operator:
Name: name of the person representing the beneficiary.
CPF: No, in case of resident person.
Address: address in Brazil of the representative of the recipient
4- Composition of the value of the Liability Term
FOB value (US$): value of goods in INCOTERM FOB in US dollars.
CIF value (US$): value of goods in INCOTERM CIF (FOB + freight + insurance) in US dollars.
98
ANNEX VIII
SIMPLIFIED EXPORT DECLARATION (DSE-FORM)
99
SUPPLEMENTARY SHEET (DSE)
100
101
102
ANNEX X
ILLUSTRATIVE LIST OF CLOTHING ITEMS AND SPECIFIC GOODS FOR
SPORTS ACTIVITIES OF THE TRAVELLER
Sport
Athletics
Athletics
Paralympics Athletics
Badminton
Basketball
Wheelchair Basketball
Boccia
Boccia
Boccia
Boccia
Boccia
Boccia
Boxing
Canoe Slalom
Canoe Slalom
Canoe Slalom
Canoe Slalom
Canoe Slalom
Canoe Sprint
Canoe Sprint
Canoe Sprint
Canoe Sprint
Canoe Sprint
Canoe Sprint
Cycling BMX
Cycling Road
Cycling Track
Cycling Mountain Bike
Fencing
Fencing
Fencing
Fencing
Wheelchair Fencing
Wheelchair Fencing
Wheelchair Fencing
Equipment
Darts (dart throw)
Vaulting poles
Competition wheelchairs
Spare wheels for competition wheelchairs
Wheelchairs for throwing
Racket case
Balls
Sports wheelchair
Spare wheelchair wheels
Toolbox and spare parts
Boccia balls
Electric wheelchair
Competition wheelchair
Bathing wheelchair
Boccia ramps
Parts box and repair tools
Gloves e head guards
Kayak paddles
Canoe paddle
Life jacket
Helmet
Kayak paddle
Canoe paddle
Kayak paddle
Adaptations for boats
Bicycles
Bicycles
Bicycles
Bicycles
Épée/foil/sabre
Fencing bag (for carrying all athlete’s material –
protective material etc.)
Repair kit for individual equipment
Master Material for the Coach (Épée. Master’s
gloves).
Fencing bag (for carrying all athlete’s material –
material etc.)
Repair kit for individual equipment
Master Material for the Coach (Épée. Master’s
gloves).
arms (weapons), jacket,
outfit, fencing bag and
arms, jacket, protective
outfit, fencing bag and
103
Football
Football 5-a-side
Football 7-a-side
Goalball
Gymnastics Artistic
Trampoline
Gymnastics Rhythmic
Golf
Handball
Equestrian
Equestrian
Equestrian
Equestrian
Equestrian
Hockey
Hockey
Hockey
Judo
Powerlifting
Weightlifting
Wrestling Freestyle
Marathon - Swimming
Synchronized Swimming
Swimming
Paralympic Canoe
Paralympic Canoe
Paralympic Canoe
Paralympic Canoe
Balls and uniforms
Rattle balls
Balls
Rattle balls
Uniforms
Uniforms
Uniforms
Golf bags
Balls
Jacket
Helmet
Riding hat
Whip
Boots
Hockey sticks / Hockey stick bags
Cooler
Goalie equipment
Uniforms
Uniforms
Uniforms
Uniforms
Uniforms
Uniforms
Uniforms
Kayak paddle
Canoe paddle
Adaptations for boats
Paralympic Cycling
Paralympic Triathlon
Modern Pentathlon
Modern Pentathlon
Modern Pentathlon
Water Polo
Rowing
Rowing
Rowing
Rowing
Rowing
Rowing
Rowing
Paralympic Rowing
Paralympic Rowing
Paralympic Rowing
Bicycles (paraplegic athletes still carry their wheelchairs).
Bicycle
Tandem Bicycle
Racing wheelchair
Handbike
Wheelchair
Helmet
Training roll
Wheels
Prostheses
Rollbag
Riding saddle
Laser (or hybrid) pistol
Balls
Paddles
Massage stretcher
Technical equipment
Medical kit
Physical therapy kit
Toolbox
Bicycles
Paddles
Massage stretcher
Technical equipment
104
Paralympic Rowing
Paralympic Rowing
Paralympic Rowing
Paralympic Rowing
Rugby
Wheelchair Rugby
Wheelchair Rugby
Wheelchair Rugby
Wheelchair Rugby
Diving
Taekwondo
Tennis
Wheelchair Tennis
Wheelchair Tennis
Table Tennis
Archery
Archery
Archery
Archery
Archery
Archery
Shooting
Shooting
Shooting
Shooting
Shooting
Paralympic Shooting
Paralympic Shooting
Paralympic Shooting
Paralympic Shooting
Paralympic Shooting
Paralympic Shooting
Paralympic Shooting
Paralympic Shooting
Triathlon
Triathlon
Triathlon
Triathlon
Triathlon
Triathlon
Triathlon
Triathlon
Triathlon
Sailing
Sailing
Sailing
Sailing
Sailing
Paralympic Sailing
Paralympic Sailing
Paralympic Sailing
Paralympic Sailing
Paralympic Sailing
Medical kit
Physical therapy kit
Toolbox
Bicycles
Balls
Wheelchairs
Spare parts for wheelchairs
Toolbox and spare parts
Medical box
Uniforms
Uniforms
Racket case
Competition wheelchair
Racket case
Racket case, Balls
Arrows
Personal protection accessories (chest guard, arm guard, sling e finger tab)
Repair box and spare parts
Case e bow (handle, limbs, button, rest, clicker, stabilizers)
Telescope e tripod
Backpack with personal equipment and utensils
Rifle
Pistol
Shotgun
Rifle and Pistol Ammunition
Shooting Equipment (rifle athletes): gloves, trousers, jacket, glasses, cap,
boots, underwear, sling, socks, belt and rifle accessories
Rifle
Pistol
Shotgun
Rifle and Pistol Ammunition
Shooting Equipment (rifle athletes): glove, trousers, jacket, glasses, cap,
boots,
Underwear, sling, socks, belt and rifle accessories
Shooting Wheelchair
Wheelchair shooting table
Bicycle
Helmet
Training Roll
Tandem bicycle
Racing Wheelchair
Handbike
Wheelchair
Prostheses
Wheels
Sails
Life jackets
Toolbox
Bag with sailing clothes and other equipment
Electric Tools
Sails
Life jackets
Toolbox
Bag with sailing clothes and other equipment
Electric tools
105
Beach Volleyball
Volleyball
Sitting Volleyball
Beach volleyball balls transported in specific bags
Balls and Uniforms
Balls and Uniforms
106
ANNEX XI
Filling instructions of the e-DBV issued for the transportation of goods
by courier company
SECTION “BAGGAGE INFORMATION”
1 – Which is the transport route? Select option “Air”
2 – In which country you are resident? Select option "Other Country”
3 – Are you bringing in your baggage articles of total value higher than US$ 3,000.00 for
temporary entry in Brazil? Select option “Yes”
Field Purpose of the trip: Select option “Competition or Sports”
Field Additional Information: Write down “2016 Olympic and Paralympic Games”
Field Group: Select appropriate option to the kind of good
Field Subgroup: Select appropriate option to the king of goods
Field Description: Describe the good to be admitted
Field Quantity: Insert the quantity to be admitted
Field Unit Value: Insert the unit value of the good to be admitted
Field Currency: Select option “currency of the good to be admitted”
Field Date and hour scheduled for departure: Insert date and hour scheduled for departure of the
traveller from Brazilian
(Note: In the event that the departure date of the traveller is not known by the courier company,
insert the date and hour resulting from 90 days counting from the date of completion and
transmission of e-DBV or according to the visa in the passaport).
4 to 12 – Select option “No”
SECTION “TRAVELLER AND TRAVEL INFORMATION”
Field Full name: Insert the name of the recipient of the express delivery
Field Date of birth: Insert the date of birth of the recipient of the express delivery
Field Type of identification document: Select the passport number of the recipient of the express
delivery
Field Country of issue: Insert the issuing country of the passport
Field Country of residence: Insert the country of residence of the recipient of the express delivery
Field Airline or shipping company: Fill in the name of the courier company which is performing
transportation
Field Flight number or transport identification number: Fill in the identification number of the
DIRE related to the e-DBV (Note: It is necessary that DIRE has already been registered and
generated its number
Field Date of arrival: Fill in the date of completion and transmission of e-DBV
Field Country of departure: Fill in the place of origin of the express delivery, according to DIRE
Field Place of arrival: Fill in the place of arrival of the express delivery in Brazil (São Paulo,
Campinas or Rio de Janeiro)
The fields not mentioned in this Annex may remain in blank
107
ANNEX XII
Summary Table of Declarations Used in the Admission/Re-exportation
Admission
Re-exportation
BAGGAGE
(e-dbv)
Baggage
(e-dbv)
Express Delivery
(e-dbv/RBR+DRE-E)
Cargo
(DE/DSE)
EXPRESS DELIVERY
(e-dbv+DIRE)
Baggage
(e-dbv)
Express Delivery
(e-dbv/RBR+DRE-E)
Cargo
(DE/DSE)
CARGO
(DI/DSI)
Baggage
(RBR)
Express Delivery
(RBR+DRE-E)
Cargo
(DE/DSE)
108
ANNEX XIII
DONATION COMMITMENT TERM (TCD) TO THE FEDERAL UNION
109
110
INDEX
A
- animals: 23, 24, 25, 37, 47.
- alcoholic beverages: 24, 30, 37.
- ANVISA: 4, 20, 24, 27, 28, 33, 54, 74, 95.
- arms (firearms): 9, 10, 20, 21, 23, 24, 25, 26, 31, 37, 47, 56, 80, 103.
- authorization: 10, 18, 23, 24, 25, 55, 74, 75.
- authorization single document (DUA): 5, 9, 10, 21, 24, 25, 31.
B
- baggage: 2, 9, 10, 11, 13, 14, 16, 17, 18, 20, 22, 23, 24, 25, 26, 27, 28, 29, 31, 32, 33, 34, 44, 45,
47, 51, 56, 58, 63, 66, 70, 77, 79, 80, 81, 94, 107, 108.
C
- cargo: 2, 5, 12, 13, 15, 16, 17, 18, 19, 20, 24, 29, 40, 41, 46, 47, 48, 52, 53, 56, 57, 58, 59, 65, 66,
68, 72, 79, 81, 82, 94,108.
- carrying of cash (cash): 16, 18, 23, 26, 27, 29, 30, 31,37, 80, 81.
- cigarettes: 24, 30, 33.
- cigars: 24, 30, 33.
- courier: 2, 10, 11, 12, 13, 14, 16, 17, 18, 19, 29, 31, 33, 35, 36, 37, 38, 40, 41, 42, 43, 44, 45, 46,
49, 51, 56, 63, 79, 81, 107.
- customs broker: 2, 20, 47, 48, 49, 50, 56, 94.
D
- donation and receipt term (TDR): 6, 40, 61, 69, 77.
- donation: 9, 11, 12, 48, 54, 58, 62, 68, 69, 77, 78.
- durable goods (durables): 9, 11, 12, 24, 38, 43, 48, 54, 55, 58, 60, 62, 63, 73, 76, 78.
- DPFC (Supervisory Board of Controlled Products of the Brazilian Army): 4, 9, 10, 20, 24, 25, 27.
E
- electronic simplified import declaration (e-DSI): 5, 12, 34, 56, 57, 65, 66, 67, 69, 70, 71, 73, 74,
77.
- electronic traveller's declaration of goods (e-DBV): 5, 9, 10, 14, 23, 24, 25, 26, 28, 29, 30, 31, 34,
41, 42, 44, 45, 47, 58, 66, 70, 77, 79, 80, 81, 107, 108.
- enabling: 15, 20, 23, 41, 42, 48, 51, 55, 59, 63, 65, 73.
- exemption: 8, 9, 10, 11, 12, 15, 19, 22, 23, 25, 30, 32, 34, 35, 36, 37, 38, 39, 40, 42, 43, 44, 45, 46,
48, 50, 51, 53, 54, 55, 56, 58, 59, 60, 61, 68, 69, 72, 74, 75, 76, 78.
- express delivery import declaration (DIRE): 4, 35, 38, 41, 42, 107, 108.
F
- firearms (arms): 9, 10, 20, 25.
- food: 20, 23, 25, 27, 45, 54, 56.
G
- guarantee: 8, 58, 67, 71, 73.
I
- import declaration (DI): 4, 8, 12, 15, 34, 47, 50, 51, 52, 55, 56, 57, 59, 64, 65, 66, 67, 68, 69, 70,
111
71, 73, 74, 77, 78, 108.
- invoice (commercial invoice): 11, 40, 42, 45, 46, 48, 58, 66, 70, 75.
L
- liability term (TR): 6, 12, 41, 66, 67, 70, 71, 73, 75, 96, 98
- logistics operator: 2, 8, 15, 20, 46, 48, 49, 50, 51, 52, 55, 56, 57, 58, 59, 60, 62, 63, 65, 66, 67, 69,
70, 76, 77, 98.
M
- media professionals: 2, 9, 23, 28, 34.
- medical equipment: 14, 23, 26, 28, 33, 45, 63.
- medicines: 24, 28, 38, 39, 60, 67, 68, 74.
S
- simplified export declaration (DSE): 4, 5, 31, 72, 82, 99, 100,108.
- simplified import declaration (DSI form): 5, 12, 34, 47 , 51, 52, 59, 60, 65, 66, 67, 68, 69, 71, 73,
74, 77, 92, 94.
- siscomex: 4, 5, 6, 12, 15, 35, 37, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 64, 65, 66, 69, 70 ,71,
72, 73, 74, 77, 82.
- sports delegation: 10, 23, 26, 27, 28, 94, 98.
T
- temporary importation: 8, 10, 11, 12, 14, 15, 23, 24, 25, 27, 28, 29, 30, 31, 32, 35, 36, 37, 38, 40,
41, 42, 43, 44, 45, 46, 48, 50, 52, 54, 56, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76,
77, 78, 79, 80, 81, 82, 90, 98.
- temporary importation regime application form (RAT): 5, 65, 66, 67, 70, 71, 73, 90.
- tobacco: 24, 30, 33, 37.
- traveller's declaration of goods (DBV): 4, 30, 31, 34, 77.
-V
- Vigiagro: 20, 27, 54, 74.
112

customs guide for the rio 2016 olympic and

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