Without exhausting the topic, this type of export is applicable in cases such as:

(i) Goods intended for fairs, sporting competitions or exhibitions abroad;
(ii) Manufactured and finished products, including those for repair, maintenance or restoration for their use or operation;
(iii) Breeding animals for mating, during the breeding season, with full return in the case of females, or with offspring at foot, as well as animals for other purposes; and,
(iv) Vehicles for the use of their owner or possessor.

It should be noted that we are dealing with a SUSPENSION of export tax payment. The misuse of this option has consequences.

The current system encourages the return of goods or merchandise. WITHOUT PAYING TAXES incidents in the import operation, PROVIDED THAT they have returned to the country in the SAME CONDITION in which they were exported.

It is important to pay attention to the specific details of the import process, so that... Don't get confused. with the modality called '‘Temporary Export for Outward Processing’', this is completely different, whereas the tax payment is based on the added value, meaning that taxes levied on the importation of materials and services used in those operations are payable.

For a better analysis of your needs, it is essential to have the support of qualified professionals, thus avoiding unnecessary problems that have a significant financial and managerial impact on your social activity.

Source: Federal Revenue Service

News commented on by Fabricio Norat, Lawyer, graduated in Law in 2014 by FMU/SP. Area of Expertise: Customs Law, Tax Law. Brazilian Bar Association (OAB): 431.023.