Understand how to send products for repair abroad without paying undue taxes
In the world of foreign trade, operations don't always involve the sale of goods. In many cases, companies only need to send goods abroad for maintenance, technical repairs or replacement parts. In these situations, the temporary export for repair is the legal and fiscally secure solution to enable this type of movement without burdening the operation with undue taxes.
This special customs regime allows goods to be returned to their country of origin after repair, without being considered a definitive export and without incurring export taxes. However, despite the advantages, the process requires attention to specific rules, deadlines and correct documentation. A mistake can turn a simple operation into a complex tax problem.
In this content, you will understand how temporary export for repair, You can also find out what documents are required, what precautions need to be taken and why having the support of a specialized company can make all the difference.
What is temporary export for repair?
A temporary export for repair is a customs regime that allows goods to be sent abroad with the commitment to return to Brazil after undergoing maintenance, adjustments or replacement of components. The legislation considers that the goods being sent are not being traded, but only temporarily moved for technical repairs, with a mandatory return.
This type of operation can occur with industrial machinery, high-precision equipment, technological components, spare parts and even specific-use instruments that need to be repaired abroad due to a lack of local technical support.
The main benefit of the regime is to avoid export taxes and, at the same time, ensure that the return of the goods is not treated as a new import. As long as the goods return to Brazil within the stipulated timeframe and under the stipulated conditions, taxes are suspended.
Stages of the temporary export process for repair or overhaul
So that temporary export for repair In order for this to happen safely, it is necessary to follow a clear flow, with mandatory steps and well-defined documentary criteria. Here's how to proceed:
1. Registering temporary exports with Siscomex
The first step is to register the export in the Integrated Foreign Trade System (Siscomex), with the proper classification of the temporary export customs regime. At this point, the company must indicate that the goods will be sent to repair, and will return to Brazil after this procedure.
The correct tax classification (NCM), a detailed description of the goods and the estimated return period are essential information when filling in the declaration.
2. Proof of the link between the good and the exporting company
As the goods are not being sold, the company needs to prove that they belong to its fixed assets or are its temporary property. This is usually done by means of an invoice for the shipment for repair, accompanied by a technical report, maintenance contract or other document that proves the relationship with the goods.
This step is essential to justify the use of the regime and avoid questions from the IRS.
3. Shipment and customs control
Once the operation has been registered and cleared, the goods can be shipped to the country responsible for the repair. Throughout the process, the cargo will be subject to customs control, and its return must take place within the timeframe stipulated in the temporary regime authorization.
In some cases, it is possible to request an extension, provided that the request is justified and filed before the deadline.
4. Return of the good to Brazil
When the repair is complete, the goods return to Brazil and are submitted to a new Siscomex process, now as a re-import under the same regime. The company must inform that this is the return of a temporary export for repair, by presenting the documents proving the service provided and the condition of the goods.
If the return takes place within the established conditions, no taxes are levied. However, if there is a complete replacement of the goods or the addition of parts that change their essential characteristics, the tax office may consider it to be a new import and charge the corresponding taxes.
Essential precautions to avoid problems with temporary exports
Although the scheme offers operational and tax advantages, it requires full compliance with the legislation. A filing error, delay in the return or lack of documentary proof can result in tax assessments or loss of the benefit.
That's why it's essential:
- Ensure the correct NCM and regime in Siscomex
- Attach documents proving the reason for export
- Comply with legal deadlines for returning goods
- Closely monitoring each stage of the process with the customs broker and the IRS
These precautions ensure that temporary export for repair is completed successfully, avoiding surprises and losses.
Temporary export is not synonymous with informality
Some companies still believe that sending products abroad for repair can be done informally, without registering with Siscomex or without an invoice. This practice represents a high tax risk and can lead to serious problems with the IRS, as well as compromising the legality of the international operation.
Even if the asset is of low value or the repair is free of charge, the law requires compliance with all legal procedures to protect both the company and the control bodies.
The importance of having a specialized import-export company
In view of the complexity of the processes and the rigidity of customs legislation, relying on a specialized import-export company is essential if temporary export is to run smoothly. This type of partner offers the necessary support for the correct framework of the regime, preparation of documents, management of deadlines and full monitoring of the operation.
In addition to avoiding errors that can lead to costs or delays, the specialized company acts strategically, identifying logistical and tax opportunities that add value to the operation as a whole.
How an import-export company can help
One import-export company with experience in special customs regimes knows the requirements of the Internal Revenue Service, knows how to set up a robust process and monitors every detail from the shipment to the return of the goods.
She also advises on alternatives in the event of the replacement of goods, an extension of the deadline or the need for contractual adjustments, ensuring that your company complies with the rules and maintains its international competitiveness.
Whether for one-off or frequent operations, this type of support reduces risks, increases legal certainty and contributes directly to the efficiency of your international logistics.
