The movement of goods between countries doesn't just happen with outright sales and purchases. In many situations, companies need to send equipment abroad temporarily, with the intention of bringing it back after a certain period. Whether for trade fairs, events, construction work, maintenance or testing, the temporary export of equipment is an efficient, safe and legal alternative to meet this need without incurring taxes permanently.
But for this process to take place correctly, it is essential to follow a set of rules and stages established by the Federal Revenue Service and other regulatory bodies. In this article, you'll find a complete step-by-step guide to the temporary export of equipment, understand the requirements involved and discover why having a specialized company can make all the difference in avoiding risks and losses.
What is the temporary export of equipment?
A temporary export of equipment is the customs regime that allows national or nationalized goods to be sent abroad on condition that they are re-imported into Brazil within a specified period, without the collection of taxes normally levied on definitive exports.
This type of operation is very common in sectors such as engineering, audiovisual, corporate events, mining, technology, construction, sports and scientific research. Equipment such as tools, cameras, machinery, measuring instruments, computers and technical vehicles can be exported temporarily to fulfill a specific mission abroad.
When to use temporary export
Temporary export is indicated for situations where equipment needs to leave Brazil with the certainty of later return. Among the most common scenarios are:
- Exhibition at international fairs and events
- Carrying out services abroad with own equipment
- Technical tests or trials carried out outside Brazil
- Repairs or adjustments carried out by manufacturers abroad
- Audiovisual content productions in other countries
- Temporary loans for machinery and tools
The main advantage of this regime is the exemption from federal taxes during export and, in some cases, the suspension of ancillary obligations while the goods remain outside the country.
Main requirements for the temporary export of equipment
So that temporary export of equipment In order to be accepted by the Receita Federal, a series of requirements must be met. Below we list the basic requirements that must be met:
Company-owned equipment
The goods sent abroad must be the property of the exporting company, duly registered in its accounts. This proves that this is not a sale, but a transaction with a guaranteed return.
Clearly defined purpose
The company must clearly and objectively state the purpose of the temporary export. This information will be recorded in the customs system and must be consistent with the documents accompanying the cargo.
Return deadline
The legislation allows temporary exports to take place for a maximum period of up to 12 months, which can be extended in some cases. The deadline must be informed when the declaration is registered.
Return commitment
The company formally undertakes to bring the goods back into the country within the established timeframe. If this doesn't happen, the regime is considered to have been breached and the taxes will be charged with legal additions.
Registration in the Receita Federal system
The operation needs to be registered on the DU-E (Single Export Declaration), with a specific indication that it is a temporary export. Correct parameterization ensures that the goods leave the country under the correct regime.
Temporary export with or without exchange cover
There are two types of temporary export of equipmentwith exchange rate hedging and without exchange rate hedging. The difference lies in the existence or not of financial consideration.
- Without currency hedgingWhen there is no payment involved. This is the case with loans, tests, fairs or services performed without remuneration.
- With currency hedgingThis occurs when payment is made for the use of equipment or services rendered with it abroad. Even so, the goods return to Brazil, and taxes are applied differently.
The correct classification of this operation avoids problems with the tax authorities and guarantees the benefits of the regime.
Step-by-step temporary export of equipment
Now that you know the requirements, here's how the process works in practice:
1. identification of assets and purpose
First of all, it is necessary to identify the equipment that will be shipped, the purpose of the export and the country of destination. This analysis defines the necessary documents and the correct procedures.
2. Issuing documentation
Based on the cargo information, documents such as a proforma invoice, packing list, term of responsibility and specific licenses, if applicable, must be issued.
3. DU-E registration
The Single Export Declaration must be registered on the Single Foreign Trade Portal, with the appropriate indications of temporary export. Correct parameterization at this point is essential.
4. Analysis by the Receita Federal
The declaration will be analyzed by the Revenue Office, which may release the cargo automatically or request documentary and physical inspection. Companies with a good track record are usually quicker at this stage.
5. Sending the cargo
Once clearance has been granted, the cargo is shipped by the chosen mode. It is advisable to take out international insurance, even if the goods are temporary.
6. Time control
During the entire period in which the equipment is abroad, the company must monitor the deadline for return and plan to re-import the cargo within the validity of the regime.
7. Re-importing equipment
On its return to Brazil, the cargo is registered as a re-import under the temporary export regime. If all the deadlines are met, no taxes are levied. The tax office can check and request additional proof.
Why having a specialized company makes a difference
Although it sounds simple, the process of temporary export of equipment requires technical knowledge, attention to detail and compliance with legal requirements. Any error in the framework, the deadline or the documentation can lead to withholdings, undue charges or even the cancellation of the temporary regime benefit.
One import-export company offers:
- Feasibility analysis of temporary export
- Correct classification of the operation and required documentation
- DU-E registration support
- Monitoring the export and re-import process
- Follow-up with the Federal Revenue Service in case of demands
- Risk prevention and fines for failure to meet deadlines
This type of support guarantees peace of mind so that your company can focus on its core business, safe in the knowledge that the entire process is being conducted legally and strategically.
Conclusion
Yes, the temporary export of equipment is an excellent solution for companies that need to move goods abroad on a one-off basis, without incurring the costs and bureaucracy of a definitive export. The regime offers tax exemption, operational flexibility and legal certainty.
However, the success of the operation depends on strict compliance with deadlines, registrations and legal requirements. For this reason, relying on specialized advice is essential to ensure that everything happens within the rules and without losses.
Exporting temporarily is an opportunity to take your company across borders, with control, economy and a focus on results.
