Special Regimes

Temporary Admission

Temporary admission is the customs procedure that allows the entry of goods for a certain period with the total or partial suspension of taxes. In this type of process, the II, IPI, PIS and COFINS will be suspended, in addition to the AFRMM (Merchant Navy) fee and the state ICMS tax. The admission may also be framed in the modality with economic purpose, where the importer collects the taxes in proportion to the time of permanence of the goods in the country.

During the term of the regime, the beneficiary becomes responsible for the equipment, its taxes (in case of non-compliance) and use exclusively for the stated purpose. Among the possibilities of using temporary admission are the goods sent to Brazil for exhibition at commercial and industrial events, for tests of operation and quality, maintenance and loans.

Customs Warehouse

The special Customs Warehouse regime can be used for import or export, allowing the storage of products in a customs warehouse for public use, under the control of the Federal Revenue, with suspension of taxes and for a fixed period.

In the import regime, which aims to improve the logistics and cash flow, the importer carries out the dispatch for consumption of the goods interposed with the collection of taxes proportional to the measure of their need.

Temporary Export

The temporary export regime is what allows national and nationalized goods to leave the country, with suspension of payment of export tax, subject to re-importation within a specified period, in the same state in which it was exported.

The exit of the goods is controlled by the Federal Revenue with the identification of the exported product and, on its return, if the customs inspection criteria are met, the reimportation is carried out without tax.

Among the possibilities of using temporary exports are goods sent abroad for exhibition at commercial and industrial events, for performance and quality tests, loans and repairs.


In order to reduce costs in the industrial process and make the final product more competitive in the international market, the Drawback customs regime should be seen as an incentive to Brazilian exports. It can be used in suspension and exemption modalities, both for national and imported materials.

The suspension modality allows for the acquisition in the domestic market and/or importation of raw materials with suspension of taxes, for exclusive purposes of industrialization of goods to be exported within the period of validity of the regime.

In the exemption modality, the beneficiary seeks the Drawback regime after the exports have been carried out with the objective of replacing the stock of raw materials used in the exported products.


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