Explaining Concepts:
Nationalization is an essential procedure for imported goods to circulate freely within the country. It involves transforming foreign goods into domestic goods, meaning that the foreign product can be removed from the customs area where the customs authority is holding it.
The nationalization of imported goods only occurs after the taxes have been paid and the documents required by the tax authorities for this operation have been submitted.
It is important to emphasize that there are two import methods, They are: definitive and non-definitive.
With definitive import The nationalization of foreign goods occurs when ownership is acquired; that is, it can be any foreign goods that come into the country for consumption, resale, or industrialization.
According to article 212, § 1o from Decree 6759/09:
“"Art. 212. (...)"
§ 1o "Foreign goods imported on a permanent basis are considered to have become nationalized."”
Already non-permanent import, In this case, nationalization does not occur; rather, possession is acquired. Examples include goods imported under the special customs regime of temporary admission, such as those from auto shows and Formula 1. The goods in question are imported cars that come exclusively for these events for a pre-established period and are re-exported at the end of that period.
It can be concluded that the nationalization of international goods occurs through a sequence of procedures that transfer the goods from the foreign economy to the national economy. Therefore, with this completion, the already nationalized goods are subject to clearance for consumption.
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Put Anna Gabriela, Lawyer, graduated in Law in 2012 from the Professor Damásio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552.
