Temporary output of baggage and vehicles - Temporary Export
TEMPORARY EXPORT OF GOODS
National or nationalized goods taken abroad by travelers, who are residents in the country, are subject to the temporary export regime, with suspension of tax payment, since they return to Brazil in the condition when they left.
To have the right to use this regime, the traveler must file a Simplified Export Declaration (SED), made in a form or in the Siscomex or an Export Declaration (ED).
By the time of the goods are returned to the country, the regime is considered extinct, which is called reimportation. It is also possible the regime will be extinct when the goods do not return to Brazil, featuring definitive exportation, subject to the Common Export Regime.
The table below shows the duration and the procedure for each type of good:
Goods | Period of validity | Procedure | |
Country Exit | Return to Country | ||
Considered as accompanied baggage in amout exceeding US$ 2,000.00 (two thousand dollars of the United States). | During the period that the traveler stays abroad | Eletronic-DSE; DSE form, DE | Eletronic-DSI; DSI Form; DI |
Members of unaccompanied baggage | During the period that the traveler stays abroad | Eletronic-DSE; DSE form, DE | Eletronic-DSI; DSI Form; DI |
Vehicles or vessels for sport and leisure activities, including jet skis, national or nationalized, intended for the use of its owner or possessor, transported with Bill of landing (BI) | Twelve (12) months, extendable automatically for another twelve (12) months | Eletronic-DSE; DSE form, DE | Eletronic-DSI; DSI Form; DI |
!!! Exports through Siscomex are not so simple to be made by people not used to the customs procedures, therefore, if this is the case, it is advisable that travelers look for a Customs unit to inquire about the procedures and deadlines before leaving the country.
OUTPUT OF VEHICLES DRIVEN BY TRAVELER
If the traveler leaves the country by land border, driving the vehicle, no procedure needs to be done by the Customs, provided that the driver had the documentation that is required by the law for the traveler and the vehicle does not transport goods in quantity or characteristics of commercial purposes or incompatible with tourism purposes.
DOCUMENT FOR PROOF OF TEMPORARY OUTPUT OF GOODS TO ABROAD
The Brazilian Customs (RFB) does not provide any document to prove the output of goods to abroad that are in the traveler luggage. When the goods return to the country the traveler can prove their origin by any means suitable, for example:
In the case of foreign goods acquired in Brazil, the proof can be made upon presentation of the invoice issued in the country;
In the case of goods purchased abroad and brought to the country on another trip, the proof can be made upon presentation of the e-DBV number or Extract of Goods (RTE) or cleared DBA, containing a detailed description of the good.
!!! If the traveller leaves the country with imported goods, it is recommended to take with them a suitable proof of their regular import, such as Bill of Sale in the Brazilian market.