Duty Relief
Temporary Admission to Brazil
Import goods for fairs, demos, testing, or repair without paying any taxes — then re-export them.
Updated May 2026
If you're bringing machinery to a trade fair, equipment for a demonstration, tools for a service contract, or samples for testing — you don't have to pay Brazil's import taxes. Temporary admission (admissão temporária) suspends all import taxes for goods that will leave Brazil within a set period. Without knowing this, exporters pay 60-100% in taxes on goods that return home in 2 weeks.
Money saved on a real scenario
A EUR 300,000 CNC machine brought to FEIMEC (São Paulo) for a 10-day demonstration. Without temporary admission: ~R$ 1,100,000 in taxes (that you'd need to claim back later — if you can). With temporary admission: R$ 0 in taxes. The machine enters, demonstrates, and leaves.
What is temporary admission?
Admissão temporária is a special customs regime regulated by Normative Instruction RFB 1,600/2015 that allows goods to enter Brazil with full or partial suspension of all import taxes, provided they will be re-exported within a defined period.
There are two variants:
- Full suspension — 100% of taxes suspended. For goods that won't be economically used in Brazil (fairs, demos, samples, repairs)
- Partial suspension — Proportional tax payment based on time in Brazil. For goods that will be economically used (leased equipment, contracted machinery). Calculated as 1% of total taxes per month of stay
Full suspension: when you pay zero
Full tax suspension applies when the goods won't generate economic value in Brazil. Key scenarios:
| Purpose | Maximum stay | Examples |
|---|---|---|
| Trade fairs and exhibitions | Up to 6 months | FEIMEC, Agrishow, Hospitalar, FIMMA, Automec |
| Product demonstrations | Up to 6 months | Showing a machine to a potential buyer at their facility |
| Testing and evaluation | Up to 1 year | Buyer evaluates equipment performance before purchase |
| Repair and maintenance | Up to 1 year | Equipment sent to Brazil for repair, then returned |
| Scientific research | Up to 1 year (extendable) | Laboratory instruments for research projects |
| Film/TV production | Up to 1 year | Camera equipment, props, production gear |
| Professional tools | Up to 6 months | Tools brought by foreign technicians for installation/service |
Partial suspension: for economic use
When the goods will generate economic value in Brazil (leasing, rental, service contracts), the importer pays 1% of total taxes per month of stay.
Example: a EUR 500,000 machine with total import taxes of R$ 1,800,000 brought for a 12-month lease. Instead of paying R$ 1,800,000 upfront, the importer pays R$ 18,000/month (1% × R$ 1,800,000) = R$ 216,000 total — an 88% reduction.
ATA Carnet: the fast track
For trade fairs and short-term demonstrations, the ATA Carnet is the simplest path. It's an international customs document accepted by Brazil (since 2015) that acts as a passport for your goods:
- Issued by your country's chamber of commerce before departure
- Valid for 1 year, multiple entries/exits
- No need for a Brazilian customs broker for the temporary admission itself
- Cover goods, professional equipment, and commercial samples
- Brazil-specific: the ATA Carnet must be endorsed by Receita Federal at the port of entry
Cost: typically 1-3% of the goods' value, plus a security deposit (refunded when goods leave Brazil).
Important limitation
ATA Carnet does NOT cover goods for economic use (leasing, rental). For those, your Brazilian partner must file a formal temporary admission request through Siscomex.
Major Brazilian trade fairs by sector
These are the events where temporary admission is most commonly used by foreign exhibitors:
FEIMEC
Machine tools and manufacturing — São Paulo, even years
Agrishow
Agricultural machinery — Ribeirão Preto, annual
Hospitalar
Healthcare and medical devices — São Paulo, annual
Automec
Auto parts — São Paulo, biennial
FIMMA
Wood and furniture machinery — Bento Gonçalves, biennial
FIEE
Electrical and electronic — São Paulo, biennial
APAS Show
Food and beverage — São Paulo, annual
DroneShow / MundoGEO
Drones and geospatial tech — São Paulo, annual
?What is an NCM code?
NCM (Nomenclatura Comum do Mercosul) is Brazil's 8-digit tariff classification code. The first 6 digits match the international HS (Harmonized System) code — the remaining 2 are Mercosur-specific. Every import tax rate in Brazil is determined by the NCM code.
HS → NCM lookup tool?What is a Despachante Aduaneiro?
A despachante aduaneiro is a licensed customs broker — required for all import clearances in Brazil. They file declarations in Siscomex, classify NCM codes, pay taxes on your behalf, and handle inspections. Must hold a registration from Receita Federal.
How to choose a customs broker?What is Siscomex?
Siscomex (Sistema Integrado de Comércio Exterior) is Brazil's electronic foreign trade system where all import and export declarations are filed. Managed by Receita Federal, it connects customs, tax authorities, and regulatory agencies in a single platform.
Customs clearance processThe process step by step
- Before shipping: Determine if ATA Carnet or Siscomex filing applies. For fairs: ATA Carnet (get it from your local ICC). For economic use: your Brazilian partner files via Siscomex.
- Documentation: Commercial invoice marked "TEMPORARY ADMISSION — goods to be re-exported." Packing list with serial numbers for each item (critical for matching on re-export). ATA Carnet or Siscomex authorization number.
- Arrival: Present ATA Carnet at customs or customs broker registers the temporary admission DI in Siscomex. Goods are inspected and serial numbers verified.
- During stay: The goods must not be sold, donated, or transferred. They must remain available for re-export verification. Any modification or repair beyond maintenance can void the regime.
- Re-export: Before the deadline, goods must leave Brazil. Present the same documentation — customs verifies serial numbers match the entry declaration. ATA Carnet is stamped out.
What happens if you miss the deadline?
- Extension request: File before the deadline expires. Receita Federal generally grants extensions for justified reasons.
- Nationalization: The goods are "nationalized" — all suspended taxes become due immediately, as if the goods had been definitively imported on the original entry date. Interest and fines apply.
- Abandonment: After 45 days past the deadline without action, goods may be declared abandoned and auctioned by Receita Federal.
Can the buyer decide to keep the goods?
Yes — this is called nationalization (nacionalização). If a demonstration goes well and the buyer wants to purchase the equipment permanently, they can convert the temporary admission into a definitive import. All taxes become due at the current rates. This is actually a legitimate sales strategy:
- Ship the machine under temporary admission (zero taxes)
- Demonstrate it at the buyer's facility for 3-6 months
- If the buyer decides to purchase, nationalize the goods and pay taxes
- If not, re-export — you only lost freight costs, not taxes