Import of Used Material

Import of Used Material

Goldmex has partners who work for more than 20 years in customs engineering, specializing in the import of used machinery and equipment.

The import of used equipment to Brazil, as a rule, is prohibited. However, only the products and operations listed as provided in SECEX Ordinance No. 23/2011 (based on Ordinance No. 08/1991 DECEX) and the Customs Regulations (Decree No. 6,759/2009) are exceptions to this prohibition.

According to this ordinance, it is allowed to import used material for the following products or operations:

I - Machinery, equipment, apparatus, instruments, tools, molds and containers for use as a loading unit, in used condition, provided they are not produced in the country, nor can they be replaced by other, currently manufactured in the country, able to meet the purposes for which the material to be imported is intended for;

II - Machinery, equipment, apparatus and instruments for reconstruction in the country by companies that meet international standards of technical standards, which, after processing, will achieve a technological level unavailable in the country, and include an identical guarantee to that of new analogs and aggregate local production of inputs;

III - Parts, reconditioned parts and accessories for maintenance of machinery and equipment, as long as the reconditioning process has been made by the manufacturer, or by a company accredited entity, and the goods to be imported are provided with the same new product warranty and are not produced in national territory;

IV - Cultural goods, subject to the provisions of §3 of art. 42 of SECEX Ordinance No. 23/2011 (see Question 7);

V - Old vehicles, with over 30 years of manufacturing, for cultural and private collection purposes, classified under heading 8703 and 8711;

VI - Passenger cars when owned by people with special needs living abroad for at least two years, as long as they have been purchased by them for over one hundred and eighty days from the date of the import license registration, according to criteria defined by SECEX;

VII - Brazilian diplomat owned car or other public servants who meet the requirements set out in Articles 187 and 188 of Decree No. 6,759/2009 and the Executive Declaratory Act SRF No. 16/2011;

VIII - Vessels for cargo and passenger transport, approved by the Department of Merchant Shipping of the Ministry of Transport;

IX - Aircraft and other air machines, spacecraft and other engines, appliances and instruments for aeronautical use;

X - Fishing vessels, subject to prior approval of the Special Secretariat of Agriculture and Fisheries of the Presidency;

XI - Parts, reconditioned parts and accessories for the replacement or maintenance of computer and telecommunications products, as long as the reconditioning process has been made by the manufacturer or by a third party accredited by it;

XII - Parts and accessories used, products and telecommunications for repair or maintenance in the country, provided that such operations are carried out by the manufacturer of the final product, or by a third party accredited by the original company;

XIII - Machinery, equipment, apparatus, instruments, tools, molds and containers as well as their components, parts, accessories and spare parts, imported under the Drawback regime, suspension mode, except the special drawback operations for vessels for delivery within the domestic market (Law No. 8,402 of 01.08.1992) and Drawback to supply the internal market (Law No. 8,032, of 12/04/1990, article 5).;

XIV - Molds, classified under heading 8480 of the NCM/TEC and tools classified under heading 8207 of the NCM/TEC, provided that they have been manufactured by a specific order and for a specific purpose;

XV - Goods destined for scientific and technological research to the overall annual limit referred to Law No. 8,010 of 29/03/1990;

XVI - Imports under the terms of international agreements signed by the country;

XVII - Imports supported on Befiex programs;

XVII - Imports under the system of temporary admission, except railway wagons included in subheadings 8605 and 8606 of the MERCOSUR Common Nomenclature - NCM;

XIX - Imports of goods obtained by inheritance, belonging to the deceased on the date of death, provided they are accompanied by legal proof;

XX - Postal items without commercial value;

XXI- Transfer of plants/production lines, linked to specific projects in the interest of the national economy approved by the Foreign Trade Secretariat - SECEX;

XXII - Return of machinery, equipment, vehicles, equipment and instruments to the country, as well as its parts, accessories and components, manufactured in Brazil, which have been exported for execution of works contracted out in accordance with Decree-Law No. 148 of 03/09/1975;

XXIII - Nationalization of cargo units with the NCM 8609.00.00 code, its equipment and accessories used, provided that they are rigid containers, with ISO/ABNT standard (International Organization for Standardization/Brazilian Association of Technical Standards), used in intercontinental traffic by fixation devices that allow transfer from one mode of transport to another, with a nominal length of 20, 40 or 45 feet, and its equipment and accessories.

XXIV - Consumer goods used without exchange coverage, in the form of donation, directly carried out by the Federal Government, States, Federal District, Territories, Municipalities, entities of indirect public administration, educational, scientific and technological institutions, and charities recognized as public and for non-profit use, for their own use and to meet its institutional purposes, without commercial character;

XXV - Imports under the terms of tax rates reductions relating to the Support to Technological Development Program of the Semiconductor Industry - PADIS, as provided for in art. 3 of Law No. 11,484 of May 31, 2007.