Ministério das Relações Exteriores

According to Normative Ruling no.164/98, issued by the Secretary of the Revenue Office (Instrução Normativa no. 164/98, da Secretaria da Receita Federal), a special customs regime, Temporary Admission of Goods (Regime de Admissao Temporaria), may be applied to goods destined to the following activities:

a)	fairs, exhibitions, congresses and other scientific or technical events;
b)	scientific expeditions or research projects, previously authorized by the National Council of Scientific Development and Research - Conselho Nacional de Desenvolvimento Cientifico e Tecnologico - CNPq;
c)	theatrical performances, exhibitions and other artistic or cultural events;
d)	sports competitions or exhibitions;
e)	commercial and industrial fairs and/or exhibitions;
f)	trade promotion, including samples with no commercial value and showcases of salespersons;
g)	technical assistance to be performed by foreign technicians (applies to goods imported under a warranty);
h)	replacement of other goods, temporarily imported or stored at a Customs wharehouse;
i)	when in need of assembly, reconditioning or renovation;
j)	reconditioning and manipulation of other imported goods, if reusable;
k)	identification, reconditioning or manipulation of other goods to be exported;
l)	reproduction of phonograms and other audiovisual works, imported as matrixes;
m)	temporary agricultural activities, such as animals for fairs exhibitions, work, reproduction and care of veterinarians;
n)	assistance and rescue operations due to calamities or to accidents which may cause threats to local environment and/or communities;
o)	non residents who will temporarily perform professional activities during their stay in the country;
p)	immigrants waiting for their permanent visas to be authorized;
q)	baggage of non resident travelers.
PROCEDURES
Bearers of the goods listed above will be required:
1.	To present to the Customs officer at the airport the form DECLARAÇÃO DE BAGAGEM ACOMPANHADA - DBA, to be obtained on board of the airline flying to Brazil or through the Customs authority upon arrival in the country;
2.	Bill of Lading or Invoices (fatura pro-forma) depending on the case;
3.	In some cases, travelers will be required to sign a form, named TERMO DE RESPONSABILIDADE - TR (Term of Responsibility) before a Customs officer;
4.	Customs officers will also determine when it will be necessary for signers of the TR to present a financial guarantee;
5.	Before their departure, travelers whose goods entered Brazil under the Temporary Admission Regime must present to the Customs Officer at the port/airport of departure a copy of forms TR and DBA and prove adequately that the goods are being taken out of the country.