Bonded Warehouse is a special customs regime that allows for the storage, with the suspension of payment of federal taxes, as well as the PIS/PASEP-Importation and COFINS-Importation contributions, of imported materials without foreign exchange coverage, intended for the maintenance and repair of vessels or aircraft belonging to a company authorized to operate in international commercial transport, and used in this activity.

The period of stay for the materials will be 05 (five) years, counted from the date of customs clearance for admission.

Source: Federal Revenue Service