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Temporary admission, bonded warehouses and REPETRO

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Last verified: 2026-10-27 · Status: Stable

Goods that come into Brazil for a set period can enter under temporary admission with taxes fully suspended, or, when they are used to earn revenue, with taxes paid at 1 percent per month of stay. Foreign goods can wait in a bonded warehouse with import taxes suspended for one year, extendable to two and in special cases three, but must get a destination within 45 days after the term ends or are treated as abandoned. The oil and gas industry has its own regime, REPETRO, which combines fictitious exports, drawback and suspended permanent imports.

USD conversions use the Banco Central do Brasil PTAX selling rate of 26 October 2026, BRL 5.5007 per USD.

Key facts

Temporary admission for economic use, taxes due per month of stay	1 % of taxes otherwise dueDecreto nº 6.759/2009, art. 373, § 2, as of 2026-10-27 · in force
Temporary admission for economic use, maximum term	100 monthsDecreto nº 6.759/2009, art. 374, § 1, as of 2026-10-27 · in force
Import bonded warehouse term, standard maximum with extension	2 yearsDecreto nº 6.759/2009, art. 408, as of 2026-10-27 · in force
Days to give goods a destination after bonded warehouse term ends	45 daysDecreto nº 6.759/2009, art. 409, as of 2026-10-27 · in force

The rule

1. Temporary admission lets goods that must stay in Brazil for a set period enter with full suspension of taxes, or with partial suspension when the goods are put to economic use. It covers goods listed by Receita Federal and goods admitted under international agreements.Decreto nº 6.759 (Regulamento Aduaneiro), arts. 353 and 355, 2009-02-05 official text · verified 2026-10-27

2. The regime requires a temporary import, no FX cover and goods suited to the stated purpose. The term is set at grant, counted from clearance, taking into account the stay requested by the applicant.Decreto nº 6.759, as amended by Decreto nº 8.010 of 2013, arts. 358 and 360, 2009-02-05 official text · verified 2026-10-27

3. Goods admitted for economic use, such as rendering services to third parties or producing goods for sale, pay federal import taxes and PIS and COFINS import in proportion to their time in Brazil, at 1 percent per month of the taxes that would be due on a definitive import, with a term of responsibility and a guarantee.
Cost to do it: 1 percent per month of the taxes otherwise due, plus the cost of a guarantee; an importer certified as OEA-C Qualificado is exempt from the guarantee under IN RFB 2.318 art. 11, II.
Example: A leased drilling rig whose import taxes would total BRL 400,000 stays 12 months under economic use: BRL 48,000 is due (12 percent), and BRL 352,000 stays suspended. / On about USD 72,718 of taxes otherwise due, 12 months costs about USD 8,726.Decreto nº 6.759, as amended by Decreto nº 8.010 of 2013, art. 373, §§ 1 to 4, 2009-02-05 official text · verified 2026-10-27

4. For economic use the term follows the lease, rental or loan contract between the importer and the foreign party, extendable with it, up to a maximum of 100 months; the goods may leave the regime early or move to another regime.Decreto nº 6.759, as amended by Decretos nº 8.010 of 2013 and nº 8.187 of 2014, art. 374 and § 1, 2009-02-05 official text · verified 2026-10-27

5. Foreign goods may be stored in a bonded warehouse (entreposto aduaneiro) with federal import taxes and PIS and COFINS import suspended; the regime also covers fairs, congresses and similar events, and, with Receita Federal authorisation, oil and gas platforms under construction and shipyards.Decreto nº 6.759, based on Decreto-Lei nº 1.455 of 1976 art. 9 and Lei nº 10.833 of 2003 art. 62, arts. 404 and 405, 2009-02-05 official text · verified 2026-10-27

6. Goods may stay in an import bonded warehouse for one year from clearance into the regime, extendable to two years in total and, in special cases, to three; Receita Federal may grant up to two more years after a contract ends for reasons beyond the beneficiary's control.Decreto nº 6.759, as amended by Decreto nº 8.266 of 2014, art. 408, 2009-02-05 official text · verified 2026-10-27

7. Within 45 days after the warehouse term ends, the goods must be cleared for consumption, re exported, exported or moved to another regime, or they are treated as abandoned.Decreto nº 6.759; Decreto-Lei nº 1.455, Decreto 6.759 art. 409; Decreto-Lei 1.455 art. 23, II, d, 2009-02-05 official text · verified 2026-10-27

8. In the export bonded warehouse the stay is one year, extendable to two, in the ordinary modality and 180 days in the extraordinary modality.Decreto nº 6.759, art. 414, 2009-02-05 official text · verified 2026-10-27

9. REPETRO covers goods for oil and gas exploration and production and combines four treatments: export of Brazilian goods sold to a foreign buyer without leaving the country, export of spare parts, drawback suspension, and permanent import with federal import taxes suspended.Decreto nº 6.759, as amended by Decreto nº 9.128 of 2017, art. 458, 2009-02-05 official text · verified 2026-10-27

Regime	Tax treatment	Term	Article
Temporary admission, full suspension	All import taxes suspended	Set at grant	arts. 353 and 360
Temporary admission, economic use	1 percent per month of taxes otherwise due	Contract term, up to 100 months	arts. 373 and 374
Import bonded warehouse	Import taxes suspended	1 year, up to 2, and 3 in special cases	art. 408
Export bonded warehouse, extraordinary	Export regime	180 days	art. 414
REPETRO (oil and gas)	Fictitious export, drawback or suspended permanent import	Per regime	art. 458

Suspensive regimes at a glance (Decreto 6.759/2009)

Worked example

Economic use: equipment whose import taxes would total BRL 400,000 (about USD 72,718) is leased for 30 months. Total due under art. 373 is 30 percent, BRL 120,000 (about USD 21,815), against BRL 400,000 on a definitive import, and the goods return abroad at the end of the lease.
Bonded warehouse: a distributor stores imported spare parts with taxes suspended and nationalises them only as customers order, paying taxes on each withdrawal rather than on the whole stock at arrival.

Step by step

Decide whether the goods will earn revenue in Brazil: if so, plan for economic use and the 1 percent per month charge.
Gather the foreign lease, rental or loan contract, since the term follows it, and arrange the guarantee (or obtain OEA-C Qualificado certification to be exempt).
Request temporary admission at clearance and diarise the end date counted from clearance.
Before the term ends, re export, extend with the contract, move to another regime or clear the goods for consumption.
For stocking strategies, compare a bonded warehouse with direct import, and diarise the 45 day window after the warehouse term ends.

Common traps

Using goods for revenue under the full suspension modality: economic use must be declared and taxed at 1 percent per month.
Assuming leases can run indefinitely: economic use is capped at 100 months under art. 374, § 1.
Letting the warehouse term lapse: after 45 days the goods are treated as abandoned and may be forfeited.
Accidental damage to admitted goods: a guarantee reduction needs an official expert report and is refused if the goods were used for another purpose (art. 365).

Sources

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