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(Comunicado no. 29, 13/10/1997, da Secretaria de Comercio Exterior, Departamento de Operacoes de Comercio Exterior)
In accordance with Brazilian laws and regulations, goods donated by institutions, organizations or individuals to a NON-PROFIT and legally operating Brazilian educational institution or an organization dedicated to public welfare are exempt of the payment of custom duties. It should be noted that in order to be considered a donation, it must be an outright gift.
PROCEDURES
If the goods to be donated DO NOT EXCEED the amount of US$1.000,00 (one thousand dollars), please proceed as follows:
The Brazilian non-profit organization must present directly to DECEX/ GEROP (Praca Pio X, 54, 4th floor, room 401, Rio de Janeiro, RJ) or to an authorized Banco do Brasil S.A agency, a pro-forma invoice stating the commercial value of the donated goods and when applicable the amounts paid for the transport and insurance of such goods.
If the goods to be donated EXCEED the amount of US$1.000,00 (one thousand dollars), in addition to the procedure indicated above , which must be complied in all cases of donations, proceed as follows:
1) Prepare a letter, typed on your organization's letterhead or, in case of individuals, just typed, in triplicate (please see the attached example), stating the number of the registration of the Brazilian Institution as a non-profit organization (CGC). The Consulate will not legalize donation letters that do not contain this information.
2) The original and all copies must be signed, since photocopies of signatures are not accepted. Also, the name of the individual donor or of the institution's legally responsible person must be typed in full, without any abbreviations, and the full title typed below the signature.
The signature must be duly notarized, showing the Notary's rubber stamp and his dry seal embossed.(There is no charge for the legalization of the Notary's Public signature when it is for donation purposes).
Donations can only be given to Brazilian institutions, not to individuals. The Brazilian Institution must be duly registered as non-profit and must hold a Registration number (CGC).
The letter of Donation, after duly legalized by the Consulate, will be returned to the donor. The original letter must be sent to Brazil together with the goods being donated.
Please, prepare a donation letter, in a printed letterhead, according to the model below:
LETTER OF DONATION
This is to certify, for customs purpose only, that the goods listed below (describe the goods), valued at US$ ---- (in full) is a donation from (name of the donor/ company/individual ) to (name of the Brazilian Institution and their CGC number), and is supplied free of any charges. The freight has been paid in the United States and there is no other charges involved.
The shipment is consigned to:
Full name of the Brazilian institution and of its representative Address in Brazil
Yours,
Signature
Type full name/title
Notary Public
Dry seal and rubber stamp
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