customs guide for the rio 2016 olympic and

Transcription

CUSTOMS GUIDE
FOR THE RIO 2016 OLYMPIC AND
PARALYMPIC GAMES
2nd Edition – Updated by Portaria Coana nº 51, 2016
Brasília – 2016
PRESENTATION
The Customs Guide for the Rio 2016 Olympic and Paralympic Games (Rio 2016)
aims at informing and directing people on customs procedures for such events. In
general lines, the Guide was drawn up based on Law No. 12.780, of January 9, 2013
(Law of the Rio 2016 Olympic and Paralympic Games) and Decree No. 8.463, of
June 05, 2015, and on many regulatory rules, issued by the Federal Revenue of Brazil
(RFB), 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 target the foreign delegations of the
various sports participating in the Games and other entities that will organize and
implement the events of the Rio 2016 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 in their baggage, from abroad, professional equipment for
the media coverage of the events.
The Guide contains three chapters with detailed information on tax treatment and
customs procedures for adoption with regard to 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
via international courier company, “door to door” transportation, or under cargo
condition.
For further information, refer to the website of RFB: http://idg.receita.fazenda.gov.br/
BASIC CUSTOMS LEGISLATION OF THE RIO 2016
OLYMPIC AND PARALYMPIC GAMES

Law No. 12.780, of January 09, 2013

Decree No. 6.759, of February 05, 2009

Decree No. 8.463, of June 05, 2015

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.622, of February 26, 2016

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.602, of December 15, 2015

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.600, of December 14, 2015

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.412, of November 22, 2013

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.385, of August 15, 2013

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.059, of August 02, 2010

Instrução Normativa RFB (Federal Revenue of Brazil) No. 680, of October 02, 2006

Instrução Normativa RFB (Federal Revenue of Brazil) No. 634, of March 24, 2006

Instrução Normativa RFB (Federal Revenue of Brazil) No. 611, of January 18, 2006

Instrução Normativa RFB (Federal Revenue of Brazil) No. 225, of October 18, 2002

Instrução Normativa RFB (Federal Revenue of Brazil) No. 121, of January 11, 2002

Instrução Normativa RFB (Federal Revenue of Brazil) No. 28, of April 27, 1994
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
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, Interstate and
Intercity Transportation Services.
IN RFB – Instrução Normativa of the Federal Revenue of Brazil
IN SRF – Instrução Normativa 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
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
USEFUL LINKS

Site of RFB on the Internet:
http://idg.receita.fazenda.gov.br/

E-mail to consult on the tariff classification of goods to be imported for the Rio 2016
Olympic and Paralympic Games:
[email protected]

Pages for the Rio 2016 Olympic and Paralympic Games:
http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas
CONTACT US

Visit the link:
http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos

Ombudsman of the Ministry of Finance:
0800 7021111 (toll-free call)
SUMMARY
CHAPTER 1
GENERAL NOTIONS ON IMPORTS AND EXPORTS
SECTION 1 - INTRODUCTORY PROVISIONS........................................................................................................................11
SECTION 2 - KEY PLAYERS IN EXPORT AND IMPORT OPERATIONS...................................................................................13
CHAPTER 2
IMPORTATION
SECTION 1 - INTRODUCTORY PROVISIONS............................................................................................................... 15
SECTION 2 - IMPORT OF GOODS INTEGRATING ACCOMPANIED BAGGAGE...............................................................15
2.1 - DEFINITION............................................................................................................................................................ 15
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.........................................................................................................................16
2.2.1 - Who are these travellers?..............................................................................................................................16
2.2.2 - Goods subject to baggage treatment............................................................................................................16
2.2.3 - Goods subject to restrictions and conditions................................................................................................17
2.2.4 – Length of stay of the goods..........................................................................................................................17
2.2.5 - Procedures.....................................................................................................................................................18
2.2.5.1 - Personal belongings submitted individually ................................................................................................18
2.2.5.2 Goods submitted collectively by the sporting delegation or professional team…………………………………………..19
2.2.5.3 - Medical equipment.....................................................................................................................................20
2.3 - SPECIAL PROCEDURES APPLIED TO THE IMPORT OF GOODS BY MEDIA PROFESSIONAL AND RADIO AND TV STATIONS
TECHNICIANS…….21
2.3.1 - Who are these travelers?...............................................................................................................................21
2.3.2 Goods that are subject to baggage treatment................................................................................................21
2.3.3 Goods subject to restrictions and conditions.................................................................................................21
2.3.4 - Length of stay of the goods............................................................................................................................21
2.3.5 - Procedures.....................................................................................................................................................22
2.4 - BAGGAGE OF BRAZILIAN ATHLETES RETURNING FROM ABROAD......................................................................................... 22
2.5 - CONTINGENCY FOR THE ELECTRONIC TRAVELLER'S DECLARATION OF GOODS (E-DBV)........................................................... 23
2.6 – OUTBOUND GOODS AND VALUABLES........................................................................................................................... 23
2.7 – GOODS DESTROYED IN ACCIDENT, OR LOST, STOLEN OR ROBBED..............................................................................25
2.8 – PAYMENT OF THE IMPORT TAX................................................................................................................................... 25
2.9 - QUESTIONS AND ANSWERS........................................................................................................................................ 25
2.10 - APPLICABLE ADDITIONAL STANDARDS TO THE PROVISIONS OF THIS GUIDE.......................................................................... 27
SECTION 3 - IMPORTS OF GOODS BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR" TRANSPORTATION)..33
3.1 - DEFINITION............................................................................................................................................................ 27
3.2 - WHO CAN USE IT..................................................................................................................................................... 28
3.2.1 - For temporary imports...................................................................................................................................29
3.2.2 - Special exemptions for the Events related to the Rio 2016 Olympic and Paralympic Games ......................29
3.3 - GOODS SUBJECT TO PROHIBITION................................................................................................................................ 29
3.4 - RESTRICTIONS AND CONDITIONS................................................................................................................................. 29
3.4.1 – For temporary importation...........................................................................................................................30
3.4.2 – For own exemptions of the events related to the Rio 2016 Olympic and Paralympic Games………………..…30
3.4.2.1 – Transfer of goods to third parties………………………………………………………………………………...…………………….…...31
3.5 - PROCEDURES.......................................................................................................................................................... 33
3.5.1 - Procedure for Temporary Importation...........................................................................................................33
3.5.2 - Procedure for importation with tax exemption.............................................................................................34
3.6 - GOODS DESTROYED IN ACCIDENT, OR LOST, STOLEN OR ROBBED........................................................................................ 35
3.8 - APPLICABLE ADDITIONAL STANDARDS TO THE PROVISIONS OF THIS GUIDE............................................................................ 38
SECTION 4 - IMPORT OF GOODS UNDER CARGO CONDITION.………………………………………………………………………….……..38
4.1 - GENERAL INFORMATION............................................................................................................................................ 38
4.1.1 - Definition.......................................................................................................................................................38
4.1.2 – General information on customs clearance..................................................................................................39
4.1.3 - Enabling to operate the Siscomex..................................................................................................................40
4.1.4 – Ways to promote imports.............................................................................................................................42
4.1.4.1 - Direct Import..............................................................................................................................................42
4.1.4.2 - Import on account and order of a third party ..............................................................................................42
4.1.4.3 - Import made to order.................................................................................................................................42
4.1.4.4 - Import via logistics operator.......................................................................................................................42
4.1.5 - Advance customs clearance..........................................................................................................................44
4.1.6 - Advance delivery of goods.............................................................................................................................44
4.2 - IMPORTS OF GOODS WITH TAX EXEMPTION................................................................................................................... 44
4.2.1 - Beneficiaries of imports with tax exemption .................................................................................................45
4.2.2 - Goods to which the exemption applies.........................................................................................................45
4.2.3 - Restrictions and conditions...........................................................................................................................46
4.2.4 - Procedures.....................................................................................................................................................47
4.2.4.1 - Instruction of the Import Declaration in Siscomex.......................................................................................47
4.2.4.2 - Rejection of customs clearance...................................................................................................................49
4.2.4.3 - Delivery of the goods to the importer.........................................................................................................50
4.2.4.4 – Waiver of ancillary obligations on importation……………………………………………………………………………………..... 50
4.2.5 - Special procedures applied to imports of goods of athletes, Olympic and Paralympic teams, the CAS,
WADA and accredited media companies and transmitters......................................................................................50
4.2.6 - Transfer of goods to third parties..................................................................................................................51
4.3 - IMPORT UNDER THE TEMPORARY IMPORTATION REGIME OF GOODS USED AT SPORTING EVENTS...............................................53
4.3.1 - Beneficiaries of imports with suspension of taxes ........................................................................................53
4.3.2 - Goods to which suspensive customs regime applies....................................................................................54
4.3.3 - Restrictions and conditions...........................................................................................................................54
4.3.4 - Maximum Deadline.......................................................................................................................................55
4.3.5 - Procedures.....................................................................................................................................................56
4.3.5.1 - Procedure based on this Guide (Law No. 12.780, of 2013)...........................................................................56
4.3.5.1.1 – Instrument and intermediation of logistics operator……………………………….…………………………………….....56
4.3.5.1.2 – Prerequisite for registration of the Import Declaration (DI) or Simplified Import Declaration (DSI)…...56
4.3.5.1.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)……………………………...57
4.3.5.1.4 – Granting of the regime……………………………………………………………………………………………………………………...58
4.3.5.1.5 – Guarantee waiver for the suspended taxes………………………………………………………………………..……………..58
4.3.5.1.6 – Rejection of the regime (appeal, cancellation of the DI and other procedural act)……….…………………...58
4.3.5.1.7 – Delivery of the goods to the importer……………………………………………………………………………………………...58
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……………………………..……………..59
4.3.5.1.9 – Forms of termination of the regime……………………………………………………………..…………………………………..59
4.3.5.2 - Procedures based on Instrução Normativa RFB No. 1.600, of 2015..............................................................60
4.3.5.2.1 – Instrument and intermediation of logistics operator………………………………………………………..……………...60
4.3.5.2.2 – Prerequisite for registration of the Import Declaration (DI) or Simplified Import Declaration (DSI)…..61
4.3.5.2.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)……………………………..61
4.3.5.2.4 – Granting of the regime……………………………………………………………………………………………………………………..62
4.3.5.2.5 – Guarantee waiver for the suspended taxes……………………………………………………………………………………….62
4.3.5.2.6 – Rejection of the regime…………………………………………………………………………………………………………………….62
4.3.5.2.7 – Delivery of the goods to the importer……………………………………………………………………………..……………….62
4.3.5.2.8 – Forms of termination of the regime………………………………………………………………………………………………….63
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.........................................................63
4.3.6 - Goods spoiled by accident, or lost, stolen or robbed....................................................................................64
4.5 – APPLICABLE ADDITIONAL STANDARDS FOR THE PROVISIONS OF THIS GUIDE.........................................................................68
CHAPTER 3
EXPORT
SECTION 1 - INTRODUCTORY PROVISIONS........................................................................................................................70
SECTION 2 - RE-EXPORT OF GOODS AS ACCOMPANIED BAGGAGE..................................................................................70
2.1 - DEFINITION............................................................................................................................................................ 70
2.2 - RE-EXPORT OF GOODS IMPORTED AS ACCOMPANIED BAGGAGE OR BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR")
……………………………………………………………………………………………………………………………………………………………………………....76
2.2.1 – Carrying of cash money exceeding R$10.000,00 (ten thousand reais) or the equivalent in another
currency………………………………………………………………………………………………………………………………………………………………….71
2.3 – RE-EXPORTATION OF GOODS IMPORTED UNDER CARGO CONDITION ..................................................................................72
SECTION 3 - RE-EXPORTATION OF GOODS BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR")…….…….…...72
SECTION 4 - RE-EXPORTATION OF GOODS UNDER CARGO CONDITION.....................................................................72
SECTION 5 - APPLICABLE ADDITIONAL STANDARDS FOR THE PROVISIONS OF THIS GUIDE........................................73
ANNEXES
ANNEX I.…………………………………….………..………………………………………………………………………………………...……..75
ANNEX II………………….………………………………………………………………………..………………………………………….……….77
ANNEX III.…………….……………………………………………………………………..………………………………………….…………....81
ANNEX IV..……….…………………………………………………………..…………………………………………….………………….………83
ANNEX V.…………………………………………………………………………………………………………………………….………………...85
ANNEX VI ………………………………..………………………………………………………………………………………………….………...87
ANNEX VII ………………………………………………………………...….………………………………………………….……………….....89
ANNEX VIII ….………………………………………………………………...………………………………………………………….………....90
ANNEX IX..………………………………………………………..……………………………………………………………………………….....92
ANNEX X…………….…………………………………………………………………………………...………………………………..…..……..94
ANNEX XI………………………………………………………………………………………………………………………………………...…....98
ANNEX XII………………….………………………………………………………………………………………………………………..…………99
ANNEX XIII………………………………………………………………………………………………………………………………….………..100
INDEX...………………………………………………………………………………………………...….………………………………………..102
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
have restrictions on the type of goods or their intended purpose.
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 international carrier delivers the goods to the
importer or the depositary on a port, airport or border point, falling under the responsibility of the
importer performing or hiring all of the procedural formalities to remove it from the landing
location or border crossing area.
For “cargo” exportation, the exporter or a domestic carrier hired by the exporter transports the
goods 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 might 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 relates to the goods 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).
Finally, the goods coming from or leaving for abroad might 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
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 more 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,
performed by the Customs authority after the registration of the corresponding declaration, calls
"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 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 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 the consent (prior approval) 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 money) over R$ 10.000,00 (ten thousand
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 is noteworthy that in Brazil, in addition to the federal taxes, the import of goods as cargo
(and in some States, by way of a courier) is also subject to the Tax on Distribution of Goods and on
Communications, Interstate and Intercity Transportation Services (ICMS), State or Federal District
tax. 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 Federal
Revenue (Customs Service) cannot authorize the delivery of the imported goods to the consignee.
The importer should accomplish the arrangements for the issuance of this document 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 Rio 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, several players are 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 Way
Bill (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
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,
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's 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 approving the import and export
of arms, ammunition and accessories, for authorizing the entry of arms and ammunition in the
country as baggage of athletes for international competitions, and for issuing the 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 inspect and collect the Tax on Distribution of Goods and on
Communications, Interstate and Intercity Transportation Services (ICMS), also levied on imports.
The State Tax Authorities are responsible for issuing the Release Note for Foreign Goods (GLME).
CHAPTER 2
Importation
SECTION 1
Introductory provisions
It is understood by importation, the introduction into 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 international carrier should inform on the
imported goods when entering the national territory and placed in a public or private customs
warehouse, 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 the respective information 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 tax requirement. In addition, there are cases of no assessment, such
as the entry of foreign goods incorrectly sent to Brazil (if such goods return 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 spare parts and normal accessories and equipment
thereof) or in the same vehicle of the transporting carrier. The volumes should be identified by
baggage dockets (tickets, tags) or unidentified (in case of carry-on or hand luggage and those
carried in the traveller’s own vehicle for private use).
Customs treatment of accompanied baggage should also be applied to baggage arriving in the
country before or after the traveller, due to reasons beyond his will, as the case of "lost luggage".
Tax rules and procedures for the import of goods as accompanied baggage are expressed in
this Customs Guide and, secondarily, in the Instruções Normativas RFB No. 1.059, of August 2,
2010, No. 1.385 of August 15, 2013, and No. 1,602, of December 15, 2015.
In case of obligation to declare the goods to the Federal Revenue (Customs Service), such
procedure is carried out via the Electronic Traveller's Declaration of Goods (e-DBV) which, after
being sent electronically, receives an identification number. This number should be submitted to the
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 the respective declaration and clearance of the goods
stated therein. The e-DBV also serves to formalize the clearance of carrying 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 and anti-doping professionals,
among others, enjoy the simpler treatment for their luggage expressed in this Chapter.
It is noted, however, that it is not any kind of goods able to be cleared through simplified
customs procedures for baggage regime and to enjoy tax exemption. Goods imported for
commercial purposes cannot 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 consent, 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 participating 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 the CAS, and accredited observers (members of
foreign entities of countries that will host the next Olympic Games).
Guests and media professionals travelling with a delegation are not deemed members of 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 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 the
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
For the purpose of application of the Special Tax Regime (RTE), fall within the concept of
baggage imported goods, new or used, for personal use (such as garments), 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
ones.
Such regime also applies 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 come in the baggage of the 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 special customs regime
of temporary importation are liable to return abroad or to adopt another form of termination of the
regime, such as their destruction or 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 for international competitions,
should be previously authorized by the DFPC of the Brazilian Army, through the issuance of the
Authorization Single Document (DUA).
For foreign athletes, the sporting event promoter should request the referred document. Before
the Federal Revenue (Customs Service), athletes should declare their arms and ammunition in the eDBV. Arms should enter under the special customs regime of temporary importation and
ammunition should be cleared tax-exempt. Such e-DBV might be prepared and sent electronically
even before the athlete's boarding to Brazil, but, when arriving or disembarking in the country, the
competitor of the Games should go the Federal Revenue (Customs Service) in order to lodge such
declaration. The RFB's officer, at the time of registration and clearance, should inform in the eDBV the corresponding number of the DUA. Once clearance is done, the e-DBV should be printed,
attached to the DUA and forwarded 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 might be imported and not declared to the
competent authority. Otherwise, the import of medicines should be declared and their release
depends on the consent by Anvisa.
Prohibition of customs clearance under the RTE: commercial merchandise; drugs and
substances prohibited in Brazil; vegetables and parts thereof; animals and products of animal origin
without the respective sanitary certificates.
Medical appliances and devices for the traveller's personal use are allowed and exempted
from declaration. Nonetheless, the healthcare professional equipment might 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 cannot be cleared according to this Section. In order to learn more
about the treatment given to the importation of cargo, refer to the contents of Section 4 of this
Chapter.
2.2.4 – Length of stay of the goods
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 the baggage of international
travellers, non- residents in Brazil.
Non-resident travellers bringing foreign goods of total value exceeding US$3,000.00 (three
thousand US dollars) should be entitled to submit the mandatory declaration before the Federal
Revenue of Brazil (Customs Service), with the exception of:
 guide dogs;
 clothing items and specific goods for sports or professional practice of the traveller (nonexhaustive list is 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:
 animals (except guide dogs) and animal products, vegetable and parts thereof, including
seeds, food, veterinary and crop protection products;
 medical products, in vitro diagnostic products, cleaning products for cosmetic (aesthetic)
or dental use, or biological materials;
 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;
 arms and parts thereof, which might only be imported temporarily (under the temporary
importation regime) for the purpose of sporting competition, supported by the Authorization
Single Document ((DUA) issued by the DFPC of the Brazilian Army, that will provide the
basis for the registration of the e-DBV corresponding to the temporary importation of arms
and parts thereof, to be released by RFB. The referred document will allow the circulation
of the arms in the country.
 ammunition of arms whose importation should take place through e-DBV with taxexemption on admission, also depends on the consent granted by the DFPC via issuance of
the Authorization Single Document, required by the entity promoter of the event, in case of
foreign athletes.
 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:
- US$ 500.00 (five hundred US dollars) or the equivalent in another currency, when the
traveller enters Brazil by air or sea; or
- US$ 300.00 (three hundred US dollars) or the equivalent in another currency, when the
traveller enters Brazil by land, river or lake;
 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 money carried by the traveller, exceeding R$ 10,000.00 (ten thousand reais) or the
equivalent in another currency, in entering the country, should also be declared in the e-DBV.
Goods to be compulsorily declared should be listed in e-DBV, which can be filled in the
website of the Federal Revenue of Brazil (www.receita.fazenda.gov.br) or with the use of tablets
and smartphones, using the APP "Viajantes" of Serpro is available on Apple Store and Play Store. .
The e-DBV should be prepared and sent electronically before boarding to Brazil. However,
after arriving in the country, the traveller should go to the Federal Revenue (Customs Service) in
order to lodge such declaration for the purposes of regularizing the status of the goods in Brazil,
including the cash money. 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, teams of referees or anti-doping professionals presented
collectively should be declared to the Federal Revenue (Customs Service) via 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
“Viajantes”, by Serpro, 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 respective athletes.
It is noteworthy that it is possible to declare medical equipment, as well as any other good of
the delegation/team. The field "Full Name" (of 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 the 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. Thus, for instance, a delegation of 40 members is not required to 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 their 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 is in Annex X),
as well as commemorative items, provided for use in the events related to the Games.
Sports delegations, teams of referees and anti-doping professionals, even in situations that
do not require the submission of 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 also required the
presence of a member of the delegation, or the person responsible for the customs clearance of their
baggage, in order to attend the physical examination and other acts performed by Customs
supervision, besides being able to provide information, if so requested.
Importation of food does not need to be declared if 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 Federal Revenue (Customs Service) might be
required by the Customs authority at the place of departure abroad or of the "early check-in".
Cash money ported by the traveler, when exceeding R$ 10.000,00 (ten thousand reais), or the
equivalent in another currency, cannot be declared collectively. The international remittances of
values by legal person should be made through interbak transfer.
2.2.5.3 - Medical equipment
Preliminarily, it is noted that the release of such equipment by the 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 contained in Resolução Anvisa - RDC No. 2, of January 4, 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
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) might be done via the same e-DBV
used to declare other goods belonging to the traveller or the delegation/team.
As a rule, medical equipment might only be imported on a temporary basis, that is, under the
special customs regime of temporary importation. They cannot remain in the country after the
participation of foreign sports delegation at the Olympic and Paralympic Games, and they should be
submitted to the 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 so approved by Anvisa.
The Electronic Traveller's Declaration of Goods (e-DBV) system is available in Portuguese,
Spanish and English on the RFB's 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 going through 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 sent electronically even before boarding to Brazil.
However, when arriving or disembarking in the country, the traveller should go the Federal
Revenue (Customs Service) at the airport, port or border point, for submitting the declaration to
regularize the status of the 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, camera operators and technical personnel for installation, operation and
maintenance of radio and television, non-residents in Brazil.
2.3.2 – Goods subject to baggage treatment
Accompanied baggage includes new or used photography equipment, radio and television,
such as photo and video cameras (accompanied by compatible quantities of batteries and
accessories); portable devices for recording and reproduction of sound and image (accompanied by
the compatible quantities 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, parts and pieces thereof, as part of the
baggage of those professionals, should only enter the country under the special customs regime of
temporary importation. This means that such goods should be re-exported, although damaged or
inoperative, by the end of the allowed time for the regime.
Prohibitions: equipment that might interfere with telecommunications in Brazil.
2.3.4 - Length of stay of the goods
The length 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 Federal Revenue (Customs
Service), until the moment of going through customs controls in Brazil, by means of the Electronic
Traveller's Declaration of Goods (e-DBV). This declaration might 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 might be prepared and sent electronically up to 30 days before the date of arrival
in Brazil, as informed in the declaration. However, upon arrival in the country, the traveller should
go to the Federal Revenue of Brazil (Customs Service) at the airport, port or border point for the
lodgment of such declaration in order to rectify the status of the inbound goods and valuables,
including cash.
For the purposes of returning the goods to abroad, the traveller should inform, in the same eDBV, which formalized their entry in Brazil (if not waived from 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 declare it to the RFB's 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 perform boarding the plane
bound abroad.
The return abroad of goods imported as baggage might 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 return from abroad of Brazilian athletes who will take part in the Rio 2016
Olympic and Paralympic Games, including the test events, it should be considered the following
rules and procedures:

non-resident athletes in Brazil (with the regular final exit declaration before the RFB)
should observe the same rules and should comply with the same procedures for nonresidents, including the temporary importation of their goods, referred to in item 2.2.5.1 of
this section;
 athletes resident in Brazil should comply with the common rules applicable to resident
travellers as to the duties of declaring goods, in accordance with the Instruções Normativas
RFB No. 1.059, of 2010 and No. 1.602, of 2015;
 as for 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 (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
 good 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 tax exemption, 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)
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 might 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 based
on a 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 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 traveler should inform, in the e-DBV, prior to the check-in to bording abroad,
the date of return and flight number (if applicable). Cash money ported, in case of exceeding R$
10.000,00 (ten thousand reais), or the equivalent in another currency, should be declared in a new eDBV, transmitted and presented to customs authorities, before leaving the country.
On the return abroad, any traveller might perform the submission of goods admitted
temporarily to the RFB (Customs Service), i.e., it 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 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), and Electronic Simplified Export Declaration (e-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 on goods carried in
the traveller's baggage might also be performed at the airport of boarding abroad or at the Customs
facilities in the land border point by which the traveller leaves Brazil. Is at the discretion of the
Customs authority of the traveller's boarding location, or of the 'early check-in', the request for
submission of the goods temporarily imported, to the Federal Revenue (Customs Service), for
control purposes.
Arms 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 supported the
movement of arms in Brazil), the air operator should accompany the traveller to the Federal Police
for the unloading of the ammunition and packaging of the arms in suitable containers, in the
presence of the traveller, and then forwarded to boarding procedure by the aircraft operator.
In case of return of arms abroad by air, there is no need for submission to Customs for
terminating the temporary importation regime. According to its internal procedure, the Federal
Police 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 to
termination of the temporary importation regime.
Ammunition imported tax-exempt 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 the
submission of goods to the Federal Revenue (Customs Service) at the land border point, in order to
terminate the temporary importation regime.
Failure to rectify the situation of the goods 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 amount due.
2.7 - Goods destroyed in accident, or lost, stolen or robbed
In case of goods under the temporary importation regime that are lost, stolen or robbed, or
completely destroyed in accident, the traveller should seek the RFB (Customs Service) before
departure abroad for the payment of suspended taxes.
It is recommended that this step be taken before at least one day, in order to avoid setbacks to
the traveller's boarding.
The payment of taxes due should be made in the traveller's boarding airports by direct debt.
In case of boarding made at Guarulhos International Airport – SP, and at other places where
there is non-compliance with the temporary importation of goods lost, stolen or robbed, the
payment of taxes should be possible only at bank branch, in banking days and hours of operation.
Damaged goods 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.
2.8 - Payment of the Import Tax
In cases where the import duty on baggage becomes due, it should be paid via direct debt in
the traveller's boarding airports, except for Guarulhos International Airport – SP, or banking
institution, in the official currency (real), by using the appropriate form.
It is recommended that the interested party seeks the RFB (Customs Service) prior to the date
of travel abroad, in order to obtain the payment form with the correct values, during banking days
and hours of operation (Monday through Friday, from 11 am to 4 pm), and pay the amount due.
In order to calculate the tax due, first take the value of the goods subject to taxation, expressed
in US dollars. 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, if positive, duly converted into reais (R$) at the current exchange rate, apply
the percentage of 50% in order to obtain the value of the import tax due.
Value of taxable goods
US$ 1,300.00
Exemption quota (by air)
US$ 500.00
Taxable balance
US$ 800.00
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 competent authority): 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
Games, including press transport vehicles that carry them, should be declared to the Federal
Revenue (Customs Service)?
Customs declaration is waived for goods whose total value is less or equal to US$ 3,000.00
(three thousand US dollars) 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 vehicle's driver 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, via 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 US dollars), or the equivalent in another
currency, should be submitted to the Federal Revenue (Customs Service) at the place of their entry
in Brazil.
Goods that are not exempted from declaration should be declared in a single declaration or
in different declarations of the individuals composing the press team, according to the responsibility
of each one of them for the return abroad of the 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 compatible quantities of the corresponding
physical carrier media of recordings, mobile studios, including those installed in a towed or motor
vehicle, batteries and accessories, cell (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, for the purposes of
termination of the tax liability of the respective declarant. It is not necessary that the goods be
returned 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 2, 2010;
- Instrução Normativa RFB nº 1.385, of August 15, 2013;
- Instrução Normativa RFB nº 1.600, of December 14, 2015; and
- Instrução Normativa RFB nº 1.602, of December 15, 2015.
SECTION 3
Import of goods by 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). Postal delivery does not allow
recognition of the exemption provided for in Law No. 12.780, of 2013, neither 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 the
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 the
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 (II) rate of
60% imposed on the customs value of the goods (Simplified Taxation System - RTS), plus the
incidence of State ICMS. Such tax treatment can only be applied to new goods which total value
(value of the goods plus freight and insurance costs, if any) does not exceed US$ 3,000.00 (three
thousand US dollars). Books, newspapers, and periodicals enjoy tax immunity, while documents
are not subject to such taxes.
Customs clearance of goods 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 US dollars) are subject to the
ordinary import regime, by order in the Integrated Foreign Trade System (SISCOMEX), with
varying rates, according to tariff 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 tax exemption (see Section 4.2 of
this Chapter), the limit of US$ 3,000.00 not applicable.
Only during the period from January 1 to September 30, 2016, it might also be possible to
import goods for the events related to the Games by courier companies under the temporary
importation regime with suspension of payment of taxes due (see Section 4.3 of this Chapter), the
limit of US$ 3,000.00 not applicable.
Temporary imports by individuals should be terminated before the RFB (Customs Service) by
the end of the period of stay of the non-resident in Brazil (90 days or the deadline granted in the
entry visa).
3.2 - Who can use it
Natural and legal persons can use imports by courier companies, if such imports have no
commercial purposes.
3.2.1 - For temporary imports
Imports under the temporary importation regime should be carried out by a courier company
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 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 might be consignees of express deliveries for
temporary importation, provided they be:
 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
Should only be recipients of the exemption, the legal persons listed in paragraph 2 of Article 4
of Law No. 12.780, of 2013, duly qualified in the form of Instrução Normativa RFB 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
3.3 - Goods subject to prohibition
Any type of goods used in the organization and accomplishment of the events related to the
Games might be imported via courier, except:
 alcoholic beverages;
 arms and ammunition;
 tobacco and tobacco products;
 cash money, checks and traveller's 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 Federal Revenue (Customs Service), according to the list available on
the website of the RFB, which can be accessed through the following link:
https://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-e-
imagens/relacao-de-empresas-de-courier-internacional.pdf
Customs clearance via courier does not apply to imports of goods of 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 any value
limit.
Goods imported with 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 ordinary rules for importation and upon a
declaration registered in the SISCOMEX Importation.
3.4.1 – For temporary importation
For the events related to the Games, only during the period from January 1 to September
30, 2016, might be possible, in case of temporary importation, to import goods via courier company,
with suspension of the payment of taxes due (see section 4.3 of this Chapter), the limit of US$
3,000.00 not applicable.
However, the accomplishment of the customs clearance might only occur in the above
period if the recipient of the importation is a 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
(90 days, or the deadline granted in the entry visa).
In accordance with this section, it is noteworthy that, under the special customs regime of
temporary importation, imports cannot be performed by means of postal service (postal delivery).
Thus, all imports through postal delivery are taxed in the ordinary way.
Imports of goods by a courier company upon the temporary importation regime (only for
non-resident persons) cannot be carried out for consumables and non-returnable goods abroad.
Thus, the importation of medicines, for example, even for personal use of the recipient, cannot be
made under the temporary importation regime.
However, these imports might be performed by a courier company upon the payment of the
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 Rio 2016 Olympic and Paralympic
Games
Imports of goods intended to the organization and implementation of the events related to
the Games might benefit from the fruition of tax exemption (see section 4.2 of this Chapter), the
limit of US$ 3,000.00 not applicable.
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 ordinary way.
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 based on Article 4 of Law No. 12.780, of 2013, is personal and thus,
the goods imported tax-exempt might 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 payment of taxes due.
The prohibition to transfer to third parties without 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 Rio 2016 Olympics or Paralympics Games.
It is worth emphasizing that certain goods imported without payment of taxes are only useful
for third parties and might be transferred at any time without payment of the waived import 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 working 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 entitled to the same tax
benefit as established by Article 124 of Decree No. 6.759, of February 5, 2009, and Article 30 of
Decree No. 8.463, of June 5, 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 27 th, 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 childcare, provided they meet the
requirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9,532, of
December 10, 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 paid, 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% ;

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 goods 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
Federal Revenue (Customs Service) for verification of the exemption status of the person for whom
the good should 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). The importer, identifying the goods and their original import declaration, should
make this notification.
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 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.
It is under the responsibility of the courier company obtaining the consent of other public
administration agencies when necessary for goods entering the country and its lack entails the
redirection of the goods to clearance in the ordinary import regime.
The sender should give the commercial invoice or proforma invoice to the international
courier, for proving the value of the goods delivered to Brazil.
Imports that do not meet the requirements for the exemption of Law 12.780, of 2013, or in
case of temporary importation regime to events related to the Games, should be subject to to a
single import tax (II) rate of 60% (Simplified Tax Regime – RTS) on the customs value of goods,
plus 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.
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 1 to September 18, 2016.
The sender should inform/deliver to the carrier:
 the delivery's recipient data, such as, name, date of birth, country of residence, passport
number or identity document and of the country of issue;
 the commercial invoice or proforma invoice;
 the document proving the relationship between the recipient and the IOC, the CAS, WADA,
the NOCs, the NPCs and international sports federations.
In case the sender does not deliver to the transporter a document proving the relationship, the
own recipient might supply this need handing it to the carrier in Brazil. Evidence of the relationship
is waived in the presumption hypotheses referred to in section 3.2.1
In the case of consignments by media or audiovisual production companies, the recognition of
this condition might be made by means of examination, by the Customs supervision, on Internet
pages of the sender (waived in cases of internationally known broadcasters and producers), enabling
any other evidence of media activity for the events provided by the addressee.
Without the above information, the delivery should be liable for the collection of taxes,
according to the Simplified Taxation System.
Clearance for the temporary importation regime by means of courier company should be held
according to the following procedures:
 completion and submission of DIRE by the courier company, with the information of order
status on temporary importation regime for the events related to the 2016 Olympic and
Paralympic Games;
 registration of DIRE by Customs, with which initiates the customs clearance, cargo mooring
not required;
 completion and issue of Electronic Traveller's Declaration of Goods (e-DBV) by the courier
company (as instructed in Annex XI of this Guide), complementary to DIRE and associated
thereto, on behalf of the recipient, through which will take place the control of the period of
admission and the registration of the return of the goods temporarily imported; registration

of e-DBV by Customs;
release of DIRE, and only after, of e-DBV.
In accordance with this section, the temporary importation regime should be granted for a
period of 90 (ninety) days from the date of completion and transmission of the e-DBV, or for the
authorized length of stay in Brazil assigned in the passport.
If there is interest that the period of temporary importation of the goods expires at the same
time of the non-resident stay term in Brazil, the applicant should present at the customs clearance,
by means of the courier company, copy of the passport with the visa authorizing the desired term.
If there is intention to extend the period of the temporary importation regime, the non-resident
should go to a Customs Service unit of RFB, 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.
Garments and goods for personal use, regardless of their value, are also exempt from signing
the TR and might be released and immediately delivered to the consignee.
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 should:
 deliver to the courier company the commercial invoice (invoice) or proforma invoice, for
the purpose of demonstrating the value of the goods delivered to Brazil;
 inform 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);
 instruct 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;
 add 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, should be
made available.
The Federal Revenue (Customs Service) might not 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
In the case of goods under the temporary importation regime, which are lost, stolen or robbed,
or destroyed in accident, the traveller should go the RFB (Customs Service) before departure abroad
for the payment of suspended taxes.
It is recommended that this step be taken before 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 cases of boarding made at Guarulhos International Airport – SP, on land and sea routes, and
at other airports where there is non-compliance with the temporary importation of goods lost, stolen
or robbed, the payment of taxes should be possible only at bank branch, in banking days and hours
of operation.
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.
1) Are there restrictions on imports via courier of used goods?
Yes, as a general rule, in this simplified tax regime, importation of used goods is not
allowed. However, for the events related to the Games, this restriction does not apply, either in case
of tax exemption or of temporary importation of the goods.
This restriction is also not applicable 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 limitation to import goods through courier company?
Yes. As a rule, under the simplified taxation regime it cannot be imported goods of FOB
(free on board) global value higher than US$ 3,000.00. However, this restriction is not applicable 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 (with lifespan exceeding one year), whose customs value per unit is higher than R$
5,000.00 (five thousand reais)
3) Is there a need for 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. In order to import under the temporary importation regime or the Simplified Tax
Regime (RTS) any form of qualification of the consignee is not required.
4) Is there a need for the consignee (importer), concerning the temporary importation regime,
to be enrolled in the Individual Taxpayers Register (CPF)?
No. The consignee need not to have a CPF (as from January 1, 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 provides for the replacement of the passport.
5) Can the passport be replaced by another document to identify the non-resident?
As a rule, this is not possible since the passport is the identification document of the
foreigner. However, other civil identity documents might 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 in Brazil via "door to door" transportation?
There are three possibilities of termination of this regime (as from January 1, 2016)
The first is through the re-exportation of the 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 consignee should
seek an administrative unit of the RFB (Customs Service), to perform customs procedures with a
view to settling the goods in the country, which should require the payment of taxes due on
importation, if the recipient is not entitled to exemption from the corresponding taxes. For imports
up to US$ 3,000.00, the Simplified Tax System (RTS) is applicable for the calculation of the Import
Tax, as well as the State ICMS tax. For imports above this value, it should apply the ordinary
importation regime by calculating the taxes due, 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
recipient should go to an administrative unit of the RFB (Customs Service) for the necessary
procedures pertaining to the confirmation of the destruction, to be held at the recipient's expense.
7) Which actions should the consignee undertake before the RFB (Customs Service) to
receive, through a courier carrier company, goods imported under the temporary importation
or exemption regime?
The consignee of imported goods (the importer) is not involved in customs procedures with
the RFB (Customs Service), but only with the courier company.
The sender provides to the carrier all documents required for the clearance of express
delivery.
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 goods in Brazil (in the case of natural person).
If there is no specification on the desired tax regime, the Simplified Taxation Regime – RTS should
apply automatically with 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 goods subject to temporary
importation before 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. Customs supervision might waive it in case of return of the non-resident abroad by air.
In such case, the termination of the regime should be held by confirming the boarding of the
consignee traveling abroad, through the Advanced Passenger Information (API) system of the
Airport Authorities.
9) When is the deadline for the release by RFB (Customs Service) of imported goods via
international courier carrier companies?
In general, goods imported by this way are released on the same day they are declared and
submitted to RFB (Customs Service) by the courier company. However, in the case of deliveries
detained by the RFB's Customs supervision by reason of request of any documents or information
to the consignee, and of products subject to phytosanitary (health) controls, such as medical
equipment or food, the period for the release should increase to more than two days, in order to
complete the controls performed by the health authorities.
10) Can the imported goods be cleared by RFB (Customs Service) through a natural person
courier, that is, through an international traveller who brings goods in the baggage 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 cannot be cleared by RFB (Customs Service) through the courier
traveller.
In this situation, the courier traveller should declare, by the Electronic Traveller's
Declaration of Goods (e-DBV), the carrying of goods to a third person, and identify the recipient in
such declaration. Upon arrival in Brazil, the goods so declared should be retained by 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 it 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 international courier carrier
company and proven by means of the 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 goods as stated in the contract (lending or leasing, for example) or in the
book value (in case of transfer of the goods from the sender's equity for its own use in Brazil). The
invoice or proforma invoice should accompany the order.
In order to calculate the import customs value, in case of taxable importation, the value of
the goods should also reflect the costs of transport to the recipient's address and, if applicable, the
international transport insurance.
It is noteworthy that, in the absence of evidence demonstrating the value of the goods
Customs supervision should assess them based on a method set out in 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 cannot be cleared according to this
Section, but in the form of Section 4.
12) The international courier carrier company can also act as a logistics operator in the form
of Section 3?
Yes. Since duly enabled according to IN RFB No. 1.335, of 2013, the courier company can
act 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), then provide complete
documentation on the import, together with commercial invoice and other documents, in line with
the type of operation to be held, depending on whether it is a temporary or tax-exempt importation.
In addition to the provisions of this Guide, it applies alternatively:
- Instrução Normativa RFB No. 1.073, of August 2, 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
performs the transportation 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 rule, in land borders, dry ports are located in the primary zone. Then, the consignee of the
goods (usually, the final importer) is informed by a cargo agent (the representative of the
international carrier in Brazil) that the cargo was unloaded, handing 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,
and port terminal or land border should inform Customs of the presence of cargo therein. This
information is provided electronically via Integrated Foreign Trade System (Siscomex).
Once the presence of cargo is informed and in possession of the relevant bill of lading, falls to
the importer (or its representative) to initiate customs procedure to clear and release the goods. Such
procedure is called "import customs clearance" and begins with the lodgment of a formal customs
declaration, usually through the Siscomex Importation.
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 form, of limited use, for which uses are also explained in this Section.
It is also worth remembering that the goods subject to sanitary and other specialized controls
(such as plants and parts thereof, 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 expressed in the form of an Import License (LI) or Simplified Import
License (LSI), in the case where clearance is performed by DSI. Both licenses are reported and
processed in Siscomex, except for clearance processed by DSI form, where the consents can be
formalized in such very document.
The authorities should take action only after the lodgment of the declaration by the importer
in 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 penalty of loss. Within that period, worth repeating, Customs cannot 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 enabled by Customs, as
explained in the following section 4.1.3. An importer should be accredited for the activities related
to Customs clearance, more than one person, at any of the above categories, with unlimited
quantities.
In order to carry out the import customs clearance, in addition to the corresponding DI or DSI,
are required:
 the bill of lading or substitutive document, according to the customs legislation (e.g. the e-DBV, in
case of goods brought as baggage intended for legal persons, in conformity with paragraph 2 of
Article 44 of the IN RFB No. 1.059, of 2010 );

power of attorney of the customs broker or his agent, if applicable; and
 proof of the contractual relationship for the provision of logistics services, if the importer is
the very logistics operator
Commercial invoice and the contractual instrument should not be required for import 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 tax-exempt importation, the waiver
of the commercial invoice and the contractual instrument does not apply to the circumstances
provided for in Article 4, paragraph 4, item II, of Law 12.780, that is, durable goods imported taxexempt and conditioned to donation commitment.
Goods should be cleared after the completion of 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. At the
discretion of the federal units, it may be dispensed the requiriment of the Release Note for Foreign
Goods without proof of ICMS gathering in the import of goods and items related with the Olympic
and Paralympic Games 2016 dispatched under protection of the Special Customs Regime of
temporary admission.
If the state or district legislation does not dispense it, 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 Federal Revenue (Customs Service) has no interference.
4.1.3 - Enabling to operate the Siscomex
As access to Siscomex is controlled, the Federal Revenue of Brazil (Customs Service)
requires the importers and exporters' qualification, by which it binds, in the system, the importing or
exporting legal person to the natural person responsible for it before the RFB.
Every legal person once registered before the RFB (Customs Service) has an individual (natural person) legal representative who may be the holder of such legal person, partner manager or
any other person 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 person 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, representatives
(directors, managers, employees), as well as customs brokers to perform activities related to
customs clearance.
The procedures for this qualification are disciplined in Instrução Normativa RFB No. 1.603,
of December 15, 2015, 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 based on Law No. 12.780, of 2013, this
Guide provides simplified procedures, which consist of the following:
 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 sub modality, which
corresponds to the waiver of the financial capacity demonstration to perform imports and exports;
 the foreign entity representative eligible to tax benefits on imports provided for by Law No.
12780, of 2013, under item XIII of paragraph 2 of Art. 4 of that Law, that is, the logistics
operator, should also be qualified in the expressed sub modality;

the accreditation of customs broker 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;
Accreditation requests for customs brokers, 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 Instrução
Normativa No. 1.335, of 2013, or at any other time, in accordance with Instrução Normativa RFB
No. 1.603, of 2015, in any attendance service unit of the Federal Revenue (Customs Service).
Note that only persons established in Brazil (recorded in tax files of the RFB) might qualify to
operate in Siscomex. The entities who are not established in Brazil might only perform imports by
means of a representative, whether natural or legal person, hired under the terms of 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 Instrução Normativa RFB No. 1,603, of 2015, in turn, can operate the system directly and accredit the representative
and customs broker to perform the activities related to customs clearance procedures.
It should be noted that the logistics operator might 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 Instrução Normativa 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 carrier 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
accomplish the importation of goods.
4.1.4.1 - Direct Import
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 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 Instrução Normativa SRF No. 225, of October
18, 2002.
4.1.4.3 - Import made to order
In this mode, the importer buys goods abroad to resell them to an ordering company.
This way of promoting import, regularly formalized, moves away the tax effects of the
importation to account and order of the ordering party and is disciplined in Instrução Normativa
SRF No. 634, of March 24, 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 of the actual recipient of the imported goods if it was a direct
import, provided the contractor is properly entitled to such benefit in accordance with Instrução
Normativa RFB 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
Instrução Normativa RFB 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 might
not act as a logistics operator.
This way of promoting importation is especially 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
cannot 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
provisions of Instrução Normativa RFB No. 1.335, of 2013, should also perform, for the contractor,
imports under the special regime of temporary importation provided for in Article 5 of that same
Law.
Imports under the special regime of temporary importation based on Article 5 of that Law
does not necessarily require the lodgment and record of the import declaration through Siscomex
and should be held in accordance with the Simplified Import Declaration (DSI form) as the template
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 Instrução Normativa RFB No. 1.335,
of 2013 or to the very qualification ADE, if such act has already been signed.
Information on 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
Instrução Normativa 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): copy of the identity document of the
person signing the contract or statement proving the existence of such contract, accompanied by its
signature.
The logistics operator's information term should also list all documents and copies of the
enclosed 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 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 a certified translator should translate the proof of the contractual
relationship, if written in a foreign language, into Portuguese.
The attachment of the term of information and the documents referred to above can be made
electronically, in accordance with the Instrução Normativa 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 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 cargo, by the anticipated registration of DI in Siscomex or, in
case of import under the special customs regime of temporary importation, 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 to the importer 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
Customs) or at other nearby customs warehouses; 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
subject to advance delivery, upon application of the interested party, goods belonging to the
Olympic and Paralympic delegations that 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
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 the 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 prior qualification of
the beneficiary, according to Instrução Normativa RFB No. 1.335, 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 Olympic Committee (IOC) and International Paralympic Committee (IPC);











the National Olympic Committees or National Paralympic Committees (foreign entities);
international sports federations;
by World Anti-doping Agency – WADA;
Court of Arbitration for Sport – CAS;
national or regional administration entities of Olympic and Paralympic sports;
the sponsors of the Games;
the Service Providers of the IOC or IPC;
Service Providers of the Rio 2016;
accredited media companies and transmitters; and
natural or legal person contracted by the aforementioned entities to represent them.
With regard to the exemption of fees for using Siscomex and the Merchant systems, these can
only be recognized after their clearances, in the form of tax refund application, which should be
formalized in accordance with the Instrução Normativa RFB No. 1,300, of November 20, 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)
According to an amendment made in 2015, durable goods with unit value higher than R$
5,000.00 (five thousand reais) may be imported tax-exempt, since donation commitment is
undertaken and 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.
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 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
and the freight and insurance costs incurred in the importation.
The statistical unit of measurement is informed automatically in Siscomex when filling the
NCM field of the Goods 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 tariff classification code of
the goods in the Mercosur Common Nomenclature (NCM) is a 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 Medida
Provisória (Implementation Measure) No. 2158-35 of August 24, 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. 12.780, of 2013, that
is, for 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 due 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;
 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 customs clearance of the goods.
Durable goods and equipment intended for the events that cannot 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 due on imports, as addressed in section 4.3 of this
chapter.
4.2.3 - Restrictions and conditions
The exemption from payment of federal taxes levied on imports of goods or merchandise
should be granted to the qualified importer, in accordance with Instrução Normativa RFB No. 1335,
of 2012.
The import clearance with exemption should be made in the Integrated Foreign Trade System
(Siscomex) by means of Import Declaration (DI) or Simplified Import Declaration (DSI). The
import declaration registered in Siscomex should contain the following information, as legal basis
for the exemption:
 For the Import Tax (II): inform the “EXEMPTION” tax regime and the code of legal basis
"86 WORLD CUP EVENTS / RIO 2016 OLYMPIC AND PARALYMPIC GAMES";
 For the Excise Tax (IPI): inform the “EXEMPTION” tax regime and in the field "LEGAL
BASIS OF TAXATION REGIME" fill the legal act “DEC”; issuing agency "EXEC"; act
number "8463" and year "2015";
 For the PIS/COFINS: inform the “EXEMPTION” tax regime and the code of the legal
basis "96 WORLD CUP EVENTS/ RIO 2016 OLYMPIC AND PARALYMPIC GAMES".
Imports carried out by contracted logistics operator, qualified in accordance with Instrução
Normativa RFB No. 1.335, of 2013, supplies and waives the qualification in the circumstances
provided for in paragraph 2 of Article 4 of Law No. 12.780, of 2013, i.e., since imports are
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
benefits on imports, it is required to enable the interested recipient of the imported goods, according
to Instrução Normativa 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 for the enabling 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 in 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, should
comply with the procedures set out in this Guide.
Alternatively, it should be applied the general rules for the import customs clearance of
Instruções Normativas SRF No. 680, of 2006, and No. 611, of 2006, regarding the use of Siscomex
electronic DSI or 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 Customs supervision to
implement the relevant clearance procedures without the importer have 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 the respective cargo and the
progress of customs clearance through the APP “Importador” (“Importer”) of Serpro, available on
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 be 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).
Customs clearance for the import of goods with tax exemption, in Siscomex, might be
performed by Import Declaration (DI), or Electronic Simplified Import Declaration (e-DSI).
However, the electronic DSI cannot be used for imports:
in amount exceeding US$ 3,000.00 (three thousand US dollars) or the equivalent in another
foreign currency (item II of Article 3 of the IN RFB No. 611, of 2006); and
 carried out under “made to order” or “on account and order” which might be formalized
only via DI, and performed only 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 might be performed directly by the beneficiary, i.e., 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) might be declared only 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) might 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 RFB
(Customs Service), that the logistics operator has been contracted to provide logistics and customs
clearance services for the purposes of 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 to submit this document and others to instruct the customs import
clearance through the Generator Program of Attachment of Documents (PGS), according to
Instrução Normativa RFB No. 1.412, of 2013. This facility eliminates the physical submission of
documents to 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 submission of the electronic
form called "Request of Digital Service Dossier." For further information about the digital delivery
of documents, refer to link:
http://www.receita.fazenda.gov.br/PessoaFisicaeJuridica/SolicitacaoJuntada/DocumentosDigit
ais/Default.htm
For the registration of DI or electronic DSI, the importer should meet the licensing
requirements under the Siscomex rules for 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 until 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.
4.2.4.1 - Instruction of the import declaration in Siscomex
The following documents should be submitted to the Federal Revenue (Customs Service) to
perform customs clearance:
 the bill of lading or a substitute document, according to the customs legislation (e.g. 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).
Commercial invoice should not be required for 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 with tax exemption and conditioned to the 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 expression of the donee,
when this 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 tax exemption is not recognized, 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 Federal Revenue (Customs Service), after which
should occur the drafting of tax assessment. In this case, the release of the goods subject to tax
assessment should depend on the payment of taxes due or the provision of a guarantee, as provided
for in Portaria (Ordinance) MF No. 389, of 1976.
The judgement of the response should follow a particular administrative procedure. If the
response is sustained, 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 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, to:
✔ linkage in the Merchant system, by the importer, of the Identifier Number of Cargo
(NIC) stated on the import declaration to the corresponding Electronic Bill of Lading
(CE);
✔ 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 27, 2007.
The goods declared via registered DI or DSI might 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 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 Instrução Normativas RFB No 1.539, of
December 26, 2014 and No 1.432, of December 26, 2013.
4.2.5 - Special procedures applied to imports of goods of athletes, Olympic and Paralympic
teams, the 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, might 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 form, the clearance of goods depends
also on the consent issued by the authorities responsible for health, environment or safety, where
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 Instrução Normativa
RFB No. 1.335, of 2013. Such qualification can be replaced by enabling 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
classification of the goods.
This exemption also comprises the importation of animal feeds and veterinary medicines and
other inputs related to equestrian competition, when the control authority so condition.
In the case of DSI form 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 the very
ADE of qualification for tax benefits, in accordance with Instrução Normativa 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 form.
For the import clearances mentioned in this item, the US$ 3,000.00 maximum limit
imports declared by DSI form does not apply.
for
The same provisions of items 4.2.4.2 and 4.2.4.3 of this Guide should apply to clearances
performed by DSI,
4.2.6 - Transfer of goods to third parties
The exemption granted based on Article 4 of Law No. 12.780, of 2013, has a personal
character and so the goods imported with exemption of taxes might NOT 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-exempt only have utility for use
by third parties and might be transferred at any time without the payment of taxes exonerated 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 RFB (Customs Service).
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
Olympic or Paralympic 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 h, 2009, and
Article 30 of Decree No. 8463 of June 05, 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 donee 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, might be transferred before five years, without the payment of taxes, provided such transfer
be 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 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, 2009,
provided they meet the requirements of Article 14 of Law No. 5.172, of October 25,
1966,and of paragraph 2 of Article 12 of Law 9.532, of December 10, 1997; and
 a non-profit sports entity or other legal entity which corporate purpose is related to sports,
social development, environmental protection or childcare, provided they meet the
requirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9.532, of
December 10, 1997.






In the event of transfer to a person different from those 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 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 Article 6, such transfer should be reported to the
Federal Revenue (Customs Service) for verification of the condition for exemption of the person to
whom the good will be transferred and registration (on the import declaration, or in the files) of the
transfer of the exemption beneficiary or the extinction of the tax benefit (in case of payment of
taxes). This report should be carried out by the importer, identifying the good and its original import
declaration.
In order to perform a transfer to a third party, as referred in Article 6 of Law No. 12.780, of
2013, the Federal Revenue (Customs Service) should receive the Donation and Receipt Term
(TDR), according to the template 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 Collection of Federal Revenues Document (DARF), as proof of payment made
by the importer.
As amendment done in 2015, durable goods whose unit value is higher than R$ 5.000,00 (five
thousand reais) might be imported with tax exemption provided that a donation commitment is
undertaken 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 of any manifestation when the donee 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 might be imported with suspension of 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 might be performed according to the ordinary legislation, as
established in Instrução Normativa RFB No. 1.600, of December 14, 2015. However, there are
differences of implementation of this special customs regime in relation to the temporary
importation referred to in Article 5 of Law No. 12.780, of 2013, which is the focus of the
instructions of this Guide, as explained in item 4.3.5.3 below.
4.3.1 - Beneficiaries of imports with suspension of taxes
Based on Law No. 12.780, of 2013, the importation of goods under this regime should be
performed by:

the IOC

a 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.
It can also be a beneficiary of this regime natural or legal persons (logistics operator) hired by
the aforementioned entities to act as the representative.
4.3.2 - Goods to which suspensive customs regime applies
The Temporary Importation Regime applies, among others, to the following durable goods
and equipment:

technical and sporting equipment;

technical 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.
It is considered “durable” the good whose 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 might be either new or used.
Note that the temporary importation regime, according to the interest or need of the importer,
might also be applied to durable goods whose customs value, per unit, is equal to or less than R$
5.000,00 (five thousand Brazilian Reais).
The regime might 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 might also be applied to
imports of non-durable goods by other participating entities, provided they are duly qualified
according to Instrução Normativa RFB No. 1.335, of 2013, and by media companies, when the
sanitary control agency sets as a condition of its consent that the importation is carried out under
this special customs regime.
Vessels intended for hosting people directly connected, hire 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 for hosting will be considered, for tax treatment purposes and
customs control, as foreign ships in cruise trip along the Brazilian coast. Therefore, for such cases,
Instrução Normativa SRF No. 137, of November 23, 1998, and Norma de Execução (Implementing
Rule) Coana No. 6, of November 21, 2013, should be applied.
4.3.3 - Restrictions and conditions
This special customs regime applies to 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;
 durables, used in accordance with the length of stay required; and
 non-durables, if intended for use or consumption of National Olympic Committees (foreign
operations), international sports federations, the 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 IN RFB No. 1.600, of 2015; under the accompanied baggage
regime; and carry out by an international courier company ("door to door" transportation), which
are explained in Sections 2 and 3 of this Guide.
The list of entities entitled to tax benefits of Law No. 12.780, of 2013 is public and available
on the 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
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 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 registered
in Siscomex should include the following information, as the legal basis of the tax 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 the PIS/COFINS: inform the “SUSPENSION” tax regime and the legal basis code "97
- WORLD CUP EVENTS / RIO 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 RIO 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”
- In the DSI:

Select the nature of the transaction "TEMPORARY IMPORTATION”;
 In the field "TAXES - PIS/COFINS" inform the “SUSPENSION” tax regime and the legal
basis code "97 - WORLD CUP EVENTS / RIO 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:
 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 temporary imports based on IN RFB No. 1.600, of 2015 (Article 9), performed by
importers not enabled according to IN RFB No. 1.335, of 2013, the regime should be
granted for a period of six (6) months, extendible, automatically, for another six (6)
months. It might also be extended according to the period stipulated in the contractual
instrument, which supports the importation or other document certifying the nature of the
importation, concluded between the importer and the foreigner, 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 under cargo condition: based on the guidelines of the
present section of this Guide (Law No. 12.780, of 2013) and on IN RFB No. 1.600, of 2015.
In any event, the Federal Revenue (Customs Service) only takes action upon request of the
interested party. The mere arrival of a cargo in Brazil does not allow the Customs supervision to
adopt measures for the respective clearance or delivery to the importer without the lodgment of a DI
or DSI. The importer might monitor the cargo status and the progress of the customs clearance
recorded in a DI through the APP “Importador” of 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 might be performed directly by the beneficiary, i.e., with the DI or DSI registered on
its own behalf, if 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), whose template 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.
In the case of 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, this 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
support the import clearance, in digital form, through the Generator Program of Attachment of
Documents (PGS), according to IN RFB No. 1.412, of 2013. This paperless concept facility
dispenses physical presentation of documents before the Federal Revenue (Customs Service). For
further information, refer to 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
special customs regime of temporary importation.
Licensing requirements for Siscomex electronic DSI also apply to clearances made based on
the Simplified Import Declaration form (DSI form), in which case the related consents should be
assigned in the declaration form itself, or by presentation 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 does NOT have to wait for the arrival and storage of
cargo coming from abroad to lodge a 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 the corresponding 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 (e.g.
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 transport
mode.
 the packing list in the case of goods packed in packages;
 the Liability Term, which should be formalized, in case of DI or electronic DSI
(SISCOMEX), in the "Additional Information" field; or, in case of form-DSI, should be
formalized on the declaration form itself, or alternatively, could be presented according to
the template set out in Annex VI, which filling instruction are found in Annex VII; and
 a proof of the contractual relationship for the provision of logistics services, if the importer
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) 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 Federal Revenue of Brazil (Customs Service) should 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 lodge an appeal to a
hierarchical authority with major powers over that that 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 payment or suspension of taxes.
4.3.5.1.7 - Delivery of the goods to the importer
The importer should arrange the delivery of the goods 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 States or the Federal District, if not waived by the State or
Federal District law; and
 in the case of goods transported in the waterway modal, to:
 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 contribution due to declared general damage), according to Article 40 of IN
RFB No. 800, of December 27, 2007.
The delivery of goods declared by DI or DSI might occur prior to the conclusion of the
customs examination, 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 State or Federal District tax authority, if
not waived by the 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 demonstrative of calculation of
suspended taxes, it is also waived the tariff classification of the imported goods.
4.3.5.1.9 – Forms of termination of the regime
One of the situations below, or a combination thereof might terminate the temporary
importation performed based on Article 5 of Law No. 12.780, of 2013:
 re-exportation of the goods (return abroad);
 clearance for nationalization, with payment of taxes due on importation or with tax
exemption, if possible 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-exportation, see the guidelines in Chapter 3 (Export).
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 might be performed at any unit
of RFB (Customs Service).
The clearance for nationalization might be made via DSI form if the value of the goods does
not exceed US$ 3,000.00 (three thousand US dollars) 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;
 for charity social assistances, certified according to Law No. 12.101 of November 27, 2009,
provided they meet the requirements of Article 14 of Law No. 5.172, of October 25, 1966,
and of paragraph 2 of Article 12 of Law 9.532 of December 10, 1997; and
 for non-profit sports entities or other legal persons, which corporate purposes related to
sports, social development, environmental protection or childcare, provided they meet the
requirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9.532, of
December 10, 1997.
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 administrative 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 Customs
administrative unit of the Federal Revenue of Brazil, 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 should
remain under the responsibility of the importer.
In the specific case of the temporary importation of Olympic or Paralympic horses, if there
is the death of the animal demonstrably enrolled in the Games, the respective termination of the
special regime of temporary importation should take place with the presentation of the animal's
Death Certificate, without levying of taxes.
4.3.5.2 - Procedures based on Instrução Normativa 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 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.
According to this legislation, the special customs regime of temporary importation 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 the
enablement of the logistics operator 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 might 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 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). For further information, refer
to 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 the 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 (e.g.
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). HOWEVER, 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 formed, in case of DI or Siscomex electronic DSI, in the
field "Additional Information"; or, in case of form-DSI, should be formalized on the
declaration form itself; 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).
The commercial invoice is not required (item II of paragraph 2 of Article 18 of IN RFB No.
680, of 2006).
The Liability Term (TR) issued in the "Additional 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 refusal to grant 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 Federal Revenue of Brazil (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 dispense of the demonstrative of calculation of suspended
taxes 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 – Refusal 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 refusal is maintained, the cancellation of the DI or DSI should be authorized, allowing
the importer to return the goods abroad or lodge another DI or DSI in another customs regime, with
payment or suspension of taxes, as the case may be.
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, in case of not being dispensed by the state or district law; and
 when goods are transported in the waterway modal, to:
✔ 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);
✔ 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 27, 2007.
Customs legislation (Article 47 of IN SRF No. 680, of 2006) provides for various situations in
which the importer might 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 areas; and
 need for complex assembly of the goods for their physical examination.
4.3.5.2.8 – Forms of termination of the regime
The termination of this regime might 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 (e-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 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 beneficiary expense, 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, might 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 suspended
taxes on imports.
In the specific case of the temporary importation of Olympic or Paralympic horses, if there is
the death of the animal demonstrably enrolled in the Games, the respective termination of the
special customs regime of temporary importation will take place with the submission of the animal's
Death Certificate, without levying of 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
Legal basis
COMPARATIVE TABLE - key differences
IN RFB No. 1.600, of 2015
Section 4.3.5.1 of this Guide
(Law No. 12.780, of 2013)
Until June 28, 2018, the term of six
(6) months is automatically
extendible for another six months,
if the importer is enabled in
accordance with IN RFB No. 1.335,
of 2013. Otherwise, the term might
Term of the regime
be the one provided for in the
import contract which supports the
importation, or other document
which proves the nature of the
importation, concluded between the
importer and the foreigner, limited
to the maximum of 5 (five) years.
It is necessary to prove, by any
Contract of temporary
document, the relationship between
importation of goods
the beneficiary and the event
Importer enabling
Waived
Time for appeal in case 10 days
of refusal
Allowed
Goods with lifespan of
less than one year
Durable goods
Consumables
Liability Term
Application
Guarantee
Until June 28, 2018 or an earlier
date, in accordance with the
request of the importer.
Waived
It is required under the terms of IN
RFB No. 1.335, of 2013
30 days
Only to be used or consumed by
the Olympic or Paralympic teams,
by the IOC, IPC and the Rio 2016.
New or used, except if used for the New or used, since directly related
rendering
of
services
or to the Events of the Games
supply/production of goods for
third parties.
Allowed in cases of goods Only to be consumed by Olympic
consumed in international sports or Paralympic teams, the IOC, the
competitions and exhibitions.
IPC and the Rio 2016.
In case of DI or Eletronic DSI
(Siscomex), it should be formed in
the “Additional Information” field,
In case of DI or Eletronic DSI or, in case of form-DSI, should be
(Siscomex), it should be formed in formalized on the declaration form
the “Additional Information” field, itself, or alternatively, could be
or, in case of form-DSI, should be presented according to the
formalized on the declaration form template set out in Annex VI of
itself.
this Guide.
RAT – Annex I to IN RFB No. Annex III to this Guide
1.600, of 2015
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
Goods referred to in items I to IX Goods for the National Olympic
Waiving of calculation of the caput of art. 4 of
Committees, National Paralympic
of suspended taxes
Committees, international sports
IN RFB No. 1.600, of 2015.
federations, the CAS and WADA
Goods referred to in items I to IX All cases of waiving
of
Waiving of tariff
calculation
of
suspended
taxes
classification of the
of the caput of art. 4 of
goods
IN RFB No. 1.600, of 2015.
4.3.6 - Goods destroyed in accident, or lost, stolen or robbed
In case of goods under the temporary importation regime that are lost, stolen or robbed, or
completely destroyed in accident, the traveller should seek the RFB (Customs Service), before
departure abroad, for the payment of suspended taxes.
It is recommended that this step be taken before at least one day, to avoid setbacks in the
traveller's boarding.
The payment of taxes due should be made in the traveller's boarding airports by direct debt.
In cases of boarding made at Guarulhos International Airport – SP and at other airports
where there is non-compliance with the temporary importation of goods lost, stolen or robbed, the
payment of taxes might be possible only at bank branch, in banking days and hours of operation.
Damaged goods, but still recognizable, do not require the payment of taxes for the purposes
of termination of the special customs regime of temporary importation, provided they are reexported.
1) Are the imports under the temporary importation regime subject to the administrative
treatment rules?
The administrative treatment follows the rules established in Siscomex itself, according to
the instrument used, i.e., DI or Siscomex electronic DSI. Thus, if there is no licensing requirement
for the electronic DSI, customs clearance should follow its course, even if the same situation in DI
contains such an obligation and, alternating the terms, the need for administrative treatment in DI
should prevail even if such requirement does not exist in Siscomex electronic DSI.
In DSI form, the Customs 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 consent of the competent agency. Any other requirement of
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
consent 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 application of IN RFB No. 1.600, of 2015, the declared value should be based on
the value specified in the contractual instrument (if applicable), or in the commercial invoice, or any
other document indicating the value of the goods (as the proforma invoice). Note, however, that the
Customs supervision might also establish a 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). In
this case, the importer might be required to rectify the declaration and to complete de Liability
Term.
Under the temporary importation procedure based on this Guide, the declaration of the
importer is sufficient, not demanding, in advance, any document with reference to the value of the
goods.
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 ownership for admittance of the goods under the
temporary importation regime, neither to the fact of being new or used. Either might be an old
belonging of the entity promoting the importation into Brazil (IOC, IPC, NOC, international sports
federation etc.) or might have been acquired abroad, new or used, exclusively for a current event in
Brazil.
4) Goods that are completely exhausted by use might be submitted to the temporary
importation regime?
The procedure based on this Guide only allows the admission of goods which are exhausted
in consumption, when intended for the Olympic or Paralympic teams, or imported to the CAS and
WADA or other entities participating in the duly authorized events, according to IN RFB No. 1.335,
of 2013, and to media companies, when the sanitary control agency conditions the consent to
imports carried out 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 intended for sports competitions and exhibitions, but not necessarily
reaching 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
automobile or motorcycle races. At the end of the event, the clearance for home use is processed
only in relation to what was actually consumed (paying up the taxes due), and the leftovers reexported later.
For situations where it is permitted temporary importation of 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, might, in
principle, be cleared immediately for home use, 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, football boots (soccer shoes),
goalkeeper gloves, balls and tennis shoes can fall within the concept of durable goods,
pursuant to Law No. 12.780, of 2013?
Yes, once 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 whose
customs value per unit is below R$ 5.000,00 (five thousand reais) might 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,
e.g., for economic use, in accordance with Article 56 of IN RFB No. 1.600, of 2015? If
applicable, such transfer should be based on IN SRF No. 121, of January 11, 2002?
Yes, subject to the conditions and procedures for complying with 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 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 Article 6 of the said Law should govern the term of the
regime, 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. 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 is worth noting, also, that it is not necessary that the logistics operator be entitled to any
tax benefit for performing import clearances under the temporary importation regime in the form of
IN RFB No. 1.600, of 2015.
8) Which procedures should be adopted 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?
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 Service) 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 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) Goods imported temporarily for use in the Events of the Olympic Games are not subject to
approval for nationalization?
Yes. The approval requirements for definitive stay of goods in the country can be more
stringent than those that are 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 should be in the status of a used good)?
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) Is it necessary to transfer the goods under temporary importation to the grantee (donee)
during the term of the regime before nationalization?
No. Clearance for home use (due to the nationalization) base 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) Which value should 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) Goods temporarily admitted in Brazil, by clearance based on DI, Siscomex electronic DSI
or Simplified Import Declaration Form, could be re-exported through e-DBV or DBV?
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 template 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 took place, 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:
-
Instrução Normativa RFB (Federal Revenue of Brazil) No. 800, of December 27, 2007;
1.288, of August 31, 2012 and No. 1.600, of May 21, 2.013;
-
Instruções Normativas SRF (Federal Revenue Secretariat) No. 225, of October 2, 2002;
611, of January 18, 2006; No. 634, of March 24, 2006; and No. 680, of October 02, 2006.
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 the exportation of a good might happen in a place under customs control
for the purpose of eventual inspection before 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, i.e.,
the return abroad of goods previously imported. This is the recurring case of sports teams, television
and radio, anti-doping laboratories etc., which import goods under the special customs regime of
temporary importation.
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 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 declaration by
Electronic Traveller's Declaration of Goods (e-DBV) – i.e., 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 Federal Revenue (Customs Service).
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 yet been provided in the
aforementioned e-DBV. Moreover, although a date has already been informed, the traveller should
correct it until the date of departure/exit previously reported.
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 the early check-in (Olympic Village),
the request of submission of the temporarily imported goods to the Federal Revenue (Customs
Service), for control purposes.
It is worth warning that, once the early check-in is held at the Olympic Village, the airline
should store the goods, which might no longer return to the traveller.
A traveller other than the one who entered with the goods in the country might also perform
the return of them abroad. 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 entrance into the country.
In the specific case of return of arms and ammunition, the submission to the Federal Revenue
(Customs Service) is not necessary at airports, once the passenger should undergo civil aviation
security procedures before a police authority, who 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, the arms should be submitted directly to the RFB (Customs Service).
Ammunition imported tax-exempt in the baggage of Olympic and Paralympic athletes and not
used during the Games, should be re-exported.
2.2.1 – Carrying of cash money exceeding R$ 10.000,00 (ten thousand reais) or the equivalent
in another currency
As for the cash money, 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 money in 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
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 using international credit card, in the case of a foreigner or Brazilian resident
abroad, 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 cash money to due examination by the Brazilian Federal
Revenue (Customs Service).
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 template in Annex I to this Guide,
where the instructions for its completion are.
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 (one 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 into the country as baggage or via courier company, with the
issuance of e-DBV, a copy of which is shown in the re-export proceedings, the submission of
Annex I should be waived.
The submission of invoice is not required in the re-export of goods imported temporarily,
whose circulation occurs based on the customs document for admission in the regime.
SECTION 4
Re-exportation of goods under cargo condition
Either Export Declaration (DE) or Simplified Export Declaration (e-DSE) in Siscomex or
through the Simplified Export Declaration (DSE form), according to the template approved by the
Instrução Normativa SRF No. 611, of 2006, contained in the Annex X to this Guide, can perform
the re-exportation of goods under cargo condition.
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 occurs based on 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:
- Instrução Normativa RFB No. 1,073, of October 1, 2010.
- Instruções Normativas SRF No. 28, of April 27, 1994, and No. 611, of January 18, 2006.
ANNEXES
ANNEX I
LIST OF GOODS FOR RE-EXPORT
ANNEX II
TRAVELLER'S DECLARATION OF GOODS
ANNEX III
TEMPORARY IMPORTATION REGIME APPLICATION (RAT)
ANNEX IV
SIMPLIFIED IMPORT DECLARATION (DSI form)
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$): estimated value of goods in US dollars.
Freight value: value of the international freight (do not inform in case of baggage).
Insurance value: value of the insurance premium in US dollars, if any.
Customs value: the sum of the value of the goods, freight and insurance, converted into Brazilian
Reais at the current exchange rate on the date of registry of the declaration at Customs.
Conversion rate: informed by Customs at the date of registry of the declaration.
Nature of the operation: inform: "radio, television and media equipment in general"; or "sports
delegation goods – the Rio 2016 Olympic Games".
Additional information: follow customs guidelines at the time of customs clearance.
3. Data on cargo:
Carrier: airline name.
Vehicle Identification: do not inform / inform the flight number, in case of foreign delegation.
Country of Origin: inform the country of origin.
Date of Arrival: (only for cargo) – date of arrival in Brazil.
Entry Term: do not inform.
No. of Bill of Lading / Baggage Tag: number of the Airway Bill (do not inform in case of
baggage).
Number of volumes: inform the quantity of boxes, suitcases, bags and other volumes.
Gross Weight (kg): for cargo only (do not inform in case of baggage).
Net Weight (kg): for cargo only (do not inform in case of baggage).
Depositary / Warehouse: inform the airport name (do not inform in case of baggage).
4. List of Goods:
Item: number them sequentially (01, 02, 03 ...).
Quantity: inform the estimated quantity of the item.
Unit: inform the unit of measurement (piece, pair, kg, l, m, etc.).
Description: describe the imported goods; in the case of foreign delegation, inform in accordance
with the list submitted to ANVISA. (Examples: defibrillator; electrocardiograph).
FOB value (US$): 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.
ANNEX VI
LIABILITY TERM (TR)
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$): value of the goods in INCOTERM FOB in US dollars.
CIF value (US$): value of the goods in INCOTERM CIF (FOB + freight + insurance) in US
dollars.
ANNEX VIII
SIMPLIFIED EXPORT DECLARATION (DSE-FORM)
SUPPLEMENTARY SHEET (DSE)
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
Epée/foil/sabre
Fencing bag (for carrying all athlete’s material –
material etc.)
Repair kit for individual equipment
Master Material for the Coach (Epée. Master’s
gloves).
Fencing bag (for carrying all athlete’s material –
material etc.)
Repair kit for individual equipment
Master Material for the Coach (Epée. Master’s
gloves).
arms, jacket, protective
outfit, fencing bag and
arms, jacket, protective
outfit, fencing bag and
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
Bicycles (paraplegic athletes still carry their wheelchairs).
Bicycle
Tandem Bicycle
Racing wheelchair
Hand bike
Wheelchair
Helmet
Training roll
Wheels
Prostheses
Roll bag
Riding saddle
Laser (or hybrid) pistol
Balls
Paddles
Massage stretcher
Technical equipment
Medical kit
Physical therapy kit
Toolbox
Bicycles
Paddles
Paralympic Rowing
Paralympic Rowing
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
Massage stretcher
Technical equipment
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
Hand bike
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
Beach Volleyball
Volleyball
Sitting Volleyball
Beach volleyball balls transported in specific bags
Balls and Uniforms
Balls and Uniforms
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 for admission
Field Quantity: Insert the quantity for admission
Field Unit Value: Insert the unit value of the good for admission
Field Currency: Select option “currency of the good for admission”
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 courier company does not know the date of departure of the traveller
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 passport).
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 have 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
ANNEX XII
Summary Table of Declarations Used in the Admission/Re-exportation
Admission
Re-exportation
BAGGAGE
Baggage
(e-Dbv)
(e-Dbv)
Express Delivery
(e-Dbv/RBR+DRE-E)
Cargo
(DE/DSE)
EXPRESS DELIVERY
Baggage
(e-Dbv+DIRE)
(e-Dbv)
Express Delivery
(e-Dbv/RBR+DRE-E)
Cargo
(DE/DSE)
CARGO
Baggage
(DI/DSI)
(RBR)
Express Delivery
(RBR+DRE-E)
Cargo
(DE/DSE)
ANNEX XIII
DONATION COMMITMENT TERM (TCD) TO THE FEDERAL UNION
INDEX
A
- animals: 22, 23, 24, 35, 45.
- alcoholic beverages: 23, 28, 35.
- Anvisa: 4, 20, 23, 26, 27, 31, 52, 71, 92.
- arms: 9, 10, 20, 22, 23, 24, 25, 30, 35, 45, 53, 77, 100.
- authorization single document (DUA): 5, 10, 20, 23, 24.
B
- baggage: 2, 9, 10, 11, 13, 14, 16, 17, 18, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 43,
45, 48, 54, 55, 61, 63, 67, 74, 76, 77, 78, 91, 104, 105.
C
- cargo: 2, 5, 12, 13, 14, 16, 17, 18, 19, 20, 23, 28, 40, 44, 45, 46, 50, 54, 55, 56,62, 63, 65, 68, 76,
78, 91, 105.
- cash money (cash): 16, 18, 22, 25, 26, 28, 29, 30, 35, 77, 78.
- cigarettes: 23, 28, 32.
- cigars: 23, 28, 32.
- consent: 10, 18, 22, 23, 24, 39, 45, 57, 60, 63, 71, 72.
- courier: 2, 11, 13, 14, 16, 17, 18, 19, 28, 29, 32, 33, 34, 35, 36, 39, 40, 41, 42, 43, 44, 47, 48, 54,
61, 76, 78, 104.
- customs broker: 2, 20, 45, 46, 47, 48, 53, 91.
D
- donation and receipt term (TDR): 6, 38, 49, 66, 74, 98.
- donation: 9, 11, 12, 13, 46, 51, 55, 59, 65, 66, 74, 106.
- durable goods (durables): 9, 11, 12, 23, 37, 42, 46, 51, 52, 55, 58, 59, 60, 61, 70, 72, 74.
- DPFC (Supervisory Board of Controlled Products of the Brazilian Army): 4, 10, 20, 23, 24.
E
- electronic simplified import declaration (e-DSI): 5, 54.
- electronic simplified export declaration (e-DSE): 4, 29, 69, 78.
- electronic traveller's declaration of goods (e-DBV): 5, 9, 14, 21, 27, 28, 29, 32, 40, 43, 76.
- enabling: 15, 20, 22, 39, 40, 46, 49, 53, 57, 61, 62, 70.
- exemption: 8, 9, 10, 13, 14, 15, 18, 21, 22, 24, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43,
46, 48, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 65, 66, 69, 72, 74.
- express delivery import declaration (DIRE): 4, 34, 37, 40, 41, 104, 105.
F
- food: 20, 22, 24, 26, 43, 52, 53.
G
- guarantee: 8, 15, 56, 64, 68, 70.
I
- import declaration (DI): 4, 8, 12, 15, 33, 45, 47, 49, 50, 53, 54, 55, 56, 61, 62, 63, 64, 65, 66, 67,
68, 70, 71, 73, 74, 105
- invoice (commercial invoice): 11, 12, 13, 39, 40, 41, 43, 44, 46, 55, 64, 67, 71, 78, 79.
L
- liability term (TR): 6, 12, 63, 64, 67, 68, 70, 71, 93, 95.
- logistics operator: 2, 8, 15, 20, 44, 46, 47, 48, 49, 50, 53, 54, 55, 57, 60, 61, 62, 63, 64, 66, 67, 73,
95.
M
- media professionals: 2, 9, 22, 27, 32.
- medical equipment: 14, 22, 25, 26, 27, 31, 43, 60.
- medicines: 23, 24, 26, 36, 37, 57, 58, 64, 65, 70.
S
- simplified export declaration (DSE and DSE form): 4, 5, 78, 96.
- simplified import declaration (DSI and DSI form): 5, 8, 12, 15, 33, 45, 48, 50, 53, 61, 62, 63, 67,
68, 70, 74, 89, 91.
- Siscomex: 6, 15, 34, 36, 45, 46, 47, 48, 50, 51, 52, 53, 54, 55, 61, 63, 66, 71, 78.
- sports delegation: 10, 22, 25, 26, 27, 30, 91, 95.
T
- temporary importation: 8, 9, 10, 11, 12, 13, 14, 15, 22, 23, 24, 26, 27, 28, 29, 30, 31, 34, 35, 36,
37, 39, 40, 41, 42, 43, 44, 46, 48, 50, 51, 52, 54, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71,
72, 73, 74, 76, 77, 78, 79, 95.
- temporary importation regime application form (RAT): 5, 62, 63, 64, 67, 68, 70, 87.
- tobacco: 23, 28, 32, 35.
- traveller's declaration of goods (DBV): 4, 30, 31, 34, 77.
-V
- Vigiagro: 6, 20, 26, 52, 71.

customs guide for the rio 2016 olympic and

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