TEMPORARY ADMISSION
Is the treatment that allows the importation of goods that must stay in country during a fixed period with a tax suspension, returning abroad, without suffering modifications that would guarantee a new individuality. This suspensory treatment has as its goal, to benefit the goods importation to attend to national economic, scientific, technical, social and cultural order interests. Basic conditions to the treatment application are:
- Constitution of the tax obligations in a responsibility term;
- Goods usage in due time, and exclusively on the foreseen ends;
- The goods identification;
- Free of charges importation.
The main temporary admission types are:
- Economic Usage Temporary Admission;
- Active improvement Temporary Admission.
