TEMPORARY EXPORT

The temporary Export procedure, is the one which allows the exit of the country, with the taxes payment suspension, national or nationalized goods, conditional upon re-importation within a specified period, in the same shape in which it was exported.

However, we are asked how the procedure extinction can be made, where the goods left in a temporary export procedure, but for some reason it no longer returning.

Remember that, according to the 443 article, from No 6.759/09 Decree – Customs Regulation, on the regime’s lifetime, must be adopted one of the following steps to the procedure extinction:

I – Re-importation; or
II – Final Exportation of the treatment admitted goods.

Thus, here are some tips to complete the process, taking into account the most frequent cases:

a) Sell
If the goods leave the country to participate in a fair, exhibition or similar event, and with the sale possibility, the exporter must:
b) Substitution
If the goods have been exported to repair but it can’t be done and will be a replacement:
c) Others

In cases of sending to repair, renting, lending or other, when the repair or the maintenance can’t be done or the product had become useless and it won’t be replaced.

The main kinds of temporary exportation are:

• Regular Temporary Export;
• Temporary Export to liabilities’ improvement.