CUSTOMS GUIDE FOR THE RIO 2016 OLYMPIC AND...

CUSTOMS GUIDE

FOR THE RIO 2016 OLYMPIC ANDPARALYMPIC GAMES

2nd Edition – Updated by Portaria Coana nº 51, 2016

Brasília – 2016

PRESENTATION

The Customs Guide for the Rio 2016 Olympic and Paralympic Games (Rio 2016)aims at informing and directing people on customs procedures for such events. Ingeneral lines, the Guide was drawn up based on Law No. 12.780, of January 9, 2013(Law of the Rio 2016 Olympic and Paralympic Games) and Decree No. 8.463, ofJune 05, 2015, and on many regulatory rules, issued by the Federal Revenue of Brazil(RFB), governing tax and customs measures related to goods for the events of the Rio2016 Olympic and Paralympic Games. The Guide also complements the standardsreferred to therein, in order to define the terms used and applicable procedures.

The information and guidelines contained therein target the foreign delegations of thevarious sports participating in the Games and other entities that will organize andimplement the events of the Rio 2016 Games and mainly for its logistics operatorsand customs brokers as to customs procedures for imports and exports under cargocondition. They are also helpful for media professionals, non-residents in Brazil,since they will be bringing in their baggage, from abroad, professional equipment forthe media coverage of the events.

The Guide contains three chapters with detailed information on tax treatment andcustoms procedures for adoption with regard to accompanied baggage of travellersand cargo destined to the events. Chapter 1 contains general notions on imports andexports. Chapter 2 deals with the peculiarities of the importation of goods, whether ofthose which are part of the accompanied baggage of travellers, or those brought byinternational courier companies (”door to door” transportation) or even under cargocondition. Chapter 3, in turn, deals with the return abroad of goods that entered thecountry on a temporary basis, that is, the re-export of goods as accompanied baggagevia international courier company, “door to door” transportation, or under cargocondition.

For further information, refer to the website of RFB: http://idg.receita.fazenda.gov.br/

http://idg.receita.fazenda.gov.br/

BASIC CUSTOMS LEGISLATION OF THE RIO 2016

OLYMPIC AND PARALYMPIC GAMES

Law No. 12.780, of January 09, 2013

Decree No. 6.759, of February 05, 2009

Decree No. 8.463, of June 05, 2015

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.622, of February 26, 2016

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.602, of December 15, 2015

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.600, of December 14, 2015

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.412, of November 22, 2013

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.385, of August 15, 2013

Instrução Normativa RFB (Federal Revenue of Brazil) No. 1.059, of August 02, 2010

Instrução Normativa RFB (Federal Revenue of Brazil) No. 680, of October 02, 2006

Instrução Normativa RFB (Federal Revenue of Brazil) No. 634, of March 24, 2006

Instrução Normativa RFB (Federal Revenue of Brazil) No. 611, of January 18, 2006

Instrução Normativa RFB (Federal Revenue of Brazil) No. 225, of October 18, 2002

Instrução Normativa RFB (Federal Revenue of Brazil) No. 121, of January 11, 2002

Instrução Normativa RFB (Federal Revenue of Brazil) No. 28, of April 27, 1994

GLOSSARY

ADE – Executive Declaratory Act

ANVISA – National Health Surveillance Agency

APP – Application

CE – Electronic Bill of Lading

IOC – International Olympic Committee

CNPJ – National Register of Legal Persons

CPF – Individual Taxpayers Register

DARF – Collection of Federal Revenues Document

DBV – Traveller's Declaration of Goods

DE – Export Declaration

DFPC – Supervisory Board of Controlled Products of the Brazilian Army

DECEX – Department of Foreign Trade Operations

DRE-E – Express Delivery Declaration - Exportation

DI – Import Declaration

DIRE – Express Delivery Import Declaration

DSE – Simplified Export Declaration

Electronic DSE – Siscomex Electronic Simplified Export Declaration

DSE form – Simplified Export Declaration Form

DSI – Simplified Import Declaration

Electronic DSI – Siscomex Electronic Simplified Import Declaration

DSI form – Simplified Import Declaration Form

DUA – Authorization Single Document

ECT – Postal and Telegraph Company

E-DBV – Electronic Traveller's Declaration of Goods

GLME – Release Note for Foreign Goods

ICMS – Tax on Distribution of Goods and on Communications, Interstate andIntercity Transportation Services.

IN RFB – Instrução Normativa of the Federal Revenue of Brazil

IN SRF – Instrução Normativa of the Federal Revenue Secretariat of Brazil

IOC – International Olympic Committee

IPC – International Paralympic Committee

NCM – Mercosur Common Nomenclature

NIC – Cargo Identifier Number

PGS – Generator Program of Attachment of Documents

RAT – Temporary Importation Application

RFB – Federal Revenue of Brazil

SISCOMEX – Integrated Foreign Trade System

SRF – Federal Revenue Secretariat of Brazil

TDR – Donation and Receipt Term

TR – Liability Term

VIGIAGRO – International Agricultural and Livestock Surveillance System of theMinistry of Agriculture, Livestock and Supply

USEFUL LINKS

Site of RFB on the Internet:


E-mail to consult on the tariff classification of goods to be imported for the Rio 2016Olympic and Paralympic Games:[email protected]

Pages for the Rio 2016 Olympic and Paralympic Games:http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas

CONTACT US

Visit the link:

http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos

Ombudsman of the Ministry of Finance:0800 7021111 (toll-free call)

http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos

SUMMARY

CHAPTER 1

GENERAL NOTIONS ON IMPORTS AND EXPORTS

SECTION 1 - INTRODUCTORY PROVISIONS ........................................................................................................................ 11

SECTION 2 - KEY PLAYERS IN EXPORT AND IMPORT OPERATIONS ................................................................................... 13

CHAPTER 2

IMPORTATIONSECTION 1 - INTRODUCTORY PROVISIONS ............................................................................................................... 15

SECTION 2 - IMPORT OF GOODS INTEGRATING ACCOMPANIED BAGGAGE...............................................................152.1 - DEFINITION ............................................................................................................................................................ 152.2 - SPECIAL PROCEDURES APPLIED TO THE IMPORT OF GOODS BROUGH T BY NON-RESIDENT TRAVELLERS TO BRAZIL FOR THE PURPOSES OF THE OLYMPIC AND PARALYMPIC GAMES .........................................................................................................................16

2.2.1 - Who are these travellers ? ..............................................................................................................................162.2.2 - Goods subject to baggage treatment............................................................................................................162.2.3 - Goods subject to restrictions and conditions................................................................................................172.2.4 – Length of stay of the goods ..........................................................................................................................172.2.5 - Procedures .....................................................................................................................................................18

2.2.5.1 - Personal belongings submitted in dividually ................................................................................................182.2.5.2 Go ods s ubmitted collectively by the sporting delegation or professional team…………………………………………..192.2.5.3 - Medical equipment ..................................................................................................................................... 20

2.3 - S P E C I A L P R O C E D U R E S APPLIED TO THE IMPORT OF GOODS BY MEDIA PROFESSIONAL AND RADIO AND TV STATIONS TECHNICIANS…….2 1

2.3.1 - Who are these travelers? ............................................................................................................................... 212.3.2 Goods that are subject to baggage treatment................................................................................................212.3.3 Goods subject to restrictions and conditions.................................................................................................212.3.4 - Length of stay of the goods............................................................................................................................212.3.5 - Procedures .....................................................................................................................................................22

2.4 - BAGGAGE OF BRAZILIAN ATHLETES RETURNING FROM ABROAD ......................................................................................... 222.5 - CONTINGENCY FOR THE ELECTRONIC TRAVELLER'S DECLARATION OF GOODS (E-DBV) ........................................................... 232.6 – O UTBOUND GOODS AND VALUABLES ........................................................................................................................... 232.7 – GOODS DESTROYED IN ACCIDENT, OR LOST, STOLEN OR ROBBED..............................................................................252.8 – PAYMENT OF THE IMPORT TAX ................................................................................................................................... 252.9 - QUESTIONS AND ANSWERS ........................................................................................................................................ 252.10 - APPLICABLE ADDITIONAL STANDARDS TO THE PROVISIONS OF THIS GUIDE .......................................................................... 27

SECTION 3 - IMPORTS OF GOODS BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR" TRANSPORTATION)..33

3.1 - DEFINITION ............................................................................................................................................................ 273.2 - WHO CAN USE IT ..................................................................................................................................................... 28

3.2.1 - For temporary imports...................................................................................................................................293.2.2 - Special exemptions for the Events related to the Rio 2016 Olympic and Paralympic Games ......................29

3.3 - GOODS SUBJECT TO PROHIBITION ................................................................................................................................ 293.4 - RESTRICTIONS AND CONDITIONS ................................................................................................................................. 29

3.4.1 – For temporary importation ........................................................................................................................... 303.4.2 – For own exemptions of the events related to the Rio 2016 Olympic and Paralympic Games………………..…30

3.4.2.1 – Transfer of goods to third parties………………………………………………………………………………...…………………….…...313.5 - PROCEDURES .......................................................................................................................................................... 33

3.5.1 - Procedure for Temporary Importation ...........................................................................................................33

3.5.2 - Procedure for importation with tax exemption .............................................................................................343.6 - GOODS DESTROYED IN ACCIDENT, OR LOST, STOLEN OR ROBBED ........................................................................................ 353.7 - QUESTIONS AND ANSWERS ........................................................................................................................................ 353.8 - APPLICABLE ADDITIONAL STANDARDS TO THE PROVISIONS OF THIS GUIDE ............................................................................ 38

SECTION 4 - IMPORT OF GOODS UNDER CARGO CONDITION.………………………………………………………………………….……..38

4.1 - GENERAL INFORMATION ............................................................................................................................................ 384.1.1 - Definition .......................................................................................................................................................384.1.2 – General information on customs clearance..................................................................................................394.1.3 - Enabling to operate the Siscomex .................................................................................................................. 404.1.4 – Ways to promote imports ............................................................................................................................. 42

4.1.4.1 - Direct Import ..............................................................................................................................................424.1.4.2 - Import on account and order of a third party ..............................................................................................424.1.4.3 - Import made to order .................................................................................................................................424.1.4.4 - Import via logistics operator .......................................................................................................................42

4.1.5 - Advance customs clearance..........................................................................................................................444.1.6 - Advance delivery of goods.............................................................................................................................44

4.2 - IMPORTS OF GOODS WITH TAX EXEMPTION ................................................................................................................... 444.2.1 - Beneficiaries of imports with tax exemption .................................................................................................454.2.2 - Goods to which the exemption applies.........................................................................................................454.2.3 - Restrictions and conditions ...........................................................................................................................464.2.4 - Procedures .....................................................................................................................................................47

4.2.4.1 - Instruction of the Import Declaration in Siscomex.......................................................................................474.2.4.2 - Rejection of c ustoms clearance ...................................................................................................................494.2.4.3 - Delivery of the goods to the importer .........................................................................................................504.2.4.4 – Waiver of ancillary obligations on importation……………………………………………………………………………………..... 50

4.2.5 - Special procedures applied to imports of goods of athletes, Olympic and Paralympic teams, the CAS,WADA and accredited media companies and transmitters ......................................................................................504.2.6 - Transfer of goods to third parties ..................................................................................................................51

4.3 - IMPORT UNDER THE TEMPORARY IMPORTATION REGIME OF GOODS USED AT SPORTING EVENTS...............................................534.3.1 - Beneficiaries of imports with suspension of taxes ........................................................................................534.3.2 - Goods to which suspensive customs regime applies....................................................................................544.3.3 - Restrictions and conditions ...........................................................................................................................544.3.4 - Maximum Deadline .......................................................................................................................................554.3.5 - Procedures .....................................................................................................................................................56

4.3.5.1 - Procedure based on this Guide (Law No. 12.780 , of 2013) ...........................................................................56 4.3.5.1.1 – Instrument and intermediation of logistics operator……………………………….…………………………………….....56 4.3.5.1.2 – Prerequisite for registration of the Import Declaration (DI) or Simplified Import Declaration (DSI)…...56 4.3.5.1.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)……………………………...57 4.3.5.1.4 – Granting of the regime……………………………………………………………………………………………………………………...58 4.3.5.1.5 – Guarantee waiver for the suspended taxes………………………………………………………………………..……………..58 4.3.5.1.6 – Rejection of the regime (appeal, cancellation of the DI and other procedural act)……….…………………...58 4.3.5.1.7 – Delivery of the goods to the importer……………………………………………………………………………………………...58

4.3.5.1.8 – Special procedures applied to imports of goods for the National Olympic Committees, the NationalParalympic Committees, the international sports federations, the CAS and WADA……………………………..……………..594.3.5.1.9 – Forms of termination of the regime……………………………………………………………..…………………………………..59

4.3.5.2 - Procedures based on Instrução Normativa RFB No. 1.600, of 2015 ..............................................................60 4.3.5.2.1 – Instrument and intermediation of logistics operator………………………………………………………..……………...60 4.3.5.2.2 – Prerequisite for registration of the Import Declaration (DI) or Simplified Import Declaration (DSI)…..61 4.3.5.2.3 – Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)……………………………..61 4.3.5.2.4 – Granting of the regime……………………………………………………………………………………………………………………..62 4.3.5.2.5 – Guarantee waiver for the suspended taxes……………………………………………………………………………………….62 4.3.5.2.6 – Rejection of the regime…………………………………………………………………………………………………………………….62 4.3.5.2.7 – Delivery of the goods to the importer……………………………………………………………………………..……………….62 4.3.5.2.8 – Forms of termination of the regime………………………………………………………………………………………………….634.3.5.3 – Comparative table of temporary imports based on this Guide (Law No. 12.780, of 2013) and IN RFB No.1.600, of 2015, in the context of the Rio 2016 Olympic and Paralympic Games.........................................................63

4.3.6 - Goods spoiled by accident, or lost, stolen or robbed ....................................................................................644.4 - QUESTIONS AND ANSWERS ........................................................................................................................................ 654.5 – APPLICABLE ADDITIONAL STANDARDS FOR THE PROVISIONS OF THIS GUIDE.........................................................................68

CHAPTER 3

EXPORTSECTION 1 - INTRODUCTORY PROVISIONS ........................................................................................................................70

SECTION 2 - RE-EXPORT OF GOODS AS ACCOMPANIED BAGGAGE..................................................................................702.1 - DEFINITION ............................................................................................................................................................ 702.2 - RE-EXPORT OF GOODS IMPORTED AS ACCOMPANIED BAGGAGE OR BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR")……………………………………………………………………………………………………………………………………………………………………………....76 2.2.1 – Carrying of cash money exceeding R$10.000,00 (ten thousand reais) or the equivalent in anothercurrency………………………………………………………………………………………………………………………………………………………………….712.3 – RE-EXPORT ATION OF GOODS IMPORTED UNDER CARGO CONDITION ..................................................................................72

SECTION 3 - RE-EXPORTATION OF GOODS BY INTERNATIONAL COURIER COMPANY ("DOOR TO DOOR")…….…….…...72

SECTION 4 - RE-EXPORTATION OF GOODS UNDER CARGO CONDITION .....................................................................72

SECTION 5 - APPLICABLE ADDITIONAL STANDARDS FOR THE PROVISIONS OF THIS GUIDE........................................73

ANNEXES ANNEX I.…………………………………….………..………………………………………………………………………………………...……..75 ANNEX II………………….………………………………………………………………………..………………………………………….……….77 ANNEX III.…………….……………………………………………………………………..………………………………………….…………....81 ANNEX IV..……….…………………………………………………………..…………………………………………….………………….………83 ANNEX V.…………………………………………………………………………………………………………………………….………………...85 ANNEX VI ………………………………..………………………………………………………………………………………………….………...87 ANNEX VII ………………………………………………………………...….………………………………………………….……………….....89 ANNEX VIII ….………………………………………………………………...………………………………………………………….………....90 ANNEX IX..………………………………………………………..……………………………………………………………………………….....92 ANNEX X…………….…………………………………………………………………………………...………………………………..…..……..94 ANNEX XI………………………………………………………………………………………………………………………………………...…....98 ANNEX XII………………….………………………………………………………………………………………………………………..…………99 ANNEX XIII………………………………………………………………………………………………………………………………….………..100

INDEX...………………………………………………………………………………………………...….………………………………………..102

CHAPTER 1

General Notions on Imports and Exports

SECTION 1

Introductory Provisions

In Brazil, there are three main ways to conduct an importation or exportation, although somehave restrictions on the type of goods or their intended purpose.

The first way, on importation, corresponds to goods carried as cargo by an internationalcarrier company from abroad to a port, airport or border point in Brazil or, on exportation,corresponds to goods transported as cargo by an international carrier company from a port, airportor border point in Brazil to abroad.

In the “cargo” way, on importation, the international carrier delivers the goods to theimporter or the depositary on a port, airport or border point, falling under the responsibility of theimporter performing or hiring all of the procedural formalities to remove it from the landinglocation or border crossing area.

For “cargo” exportation, the exporter or a domestic carrier hired by the exporter transports thegoods to a port, airport or border point in the country where the goods are submitted to exportationcontrols. Following the completion of the respective procedures, the goods might be delivered to aninternational carrier for the provision of transportation abroad.

This way is known as "import under cargo condition" or "export under cargo condition" but,in general, when talking about "import" or "export" is simply talking about this type of operation.

The second manner relates to the goods transported from abroad to the address of the importerin Brazil, or transported from Brazil to the address of the recipient abroad - here in Brazil we call it"door to door" import or export. The international carrier is also known as "international courier". InBrazil this method, when applied to international air transportation, is also known as "expressdelivery". It is worth noting that in Brazil there is no "door to door" in the waterway or landtransport way, except by means of operations performed by the Postal and Telegraph Company(ECT).

Finally, the goods coming from or leaving for abroad might enter or leave the country,together with the baggage of traveller – we call it import or export as accompanied baggage.

Obviously, a traveller's baggage can also reach the country unaccompanied, before or after thearrival of its owner, but in this case, such baggage is treated as "cargo". The distinction betweenaccompanied and unaccompanied luggage is that the first is carried in the traveller's own vehicle orby the shipping company, in accordance with the provisions of the transportation agreement of thetraveller and in the same vehicle transporting the traveller, without bill of lading to support it, butonly a baggage tag related to the items transported in the basement or trunk of the vehicle, orwithout identification for the carry-on or hand luggage. The baggage "imported as cargo" or"exported as cargo" should always be identified by a bill of lading, which is the document thatwarrants the consignee to claim it.

These three ways are presented in more detail in this guide, together with the respective

restrictions on the kind of goods and purposes to which they apply.

Regardless of the mode of import or export, it is worth mentioning that imported or exportedgoods should be submitted to Customs and, in most cases, should be listed in the customsdeclaration, which, depending on the way of import or export, should be accomplished by thecarrier or by the importer/exporter.

Once the customs declaration is lodged, it should be registered by Customs and subject tosupervision, with or without physical examination of the imported goods. This procedure,performed by the Customs authority after the registration of the corresponding declaration, calls"customs clearance".

In Brazil, the Federal Revenue Service (RFB) performs the Customs administration functionsand is responsible for the customs control of vehicles, cargo and goods entering or leaving thecountry. The RFB performs the registry of the customs declaration and the corresponding customsclearance. As Customs authority, RFB also manages the taxation on foreign trade transactions andthe application of trade defense measures (antidumping rights, safeguards and countervailingmeasures).

In some cases, the import operation should also be subject to prior licensing by theinternational trade authority performed by the Foreign Trade Secretariat (Secex). The exportation ofsome products should also depend on prior registry within Secex. In most cases, however,registration and licensing are not necessary.

In many cases, import and export also depend on the consent (prior approval) of otherauthorities from specific technical areas, such as public health, animal health and phytosanitarycontrols and public security, among others.

The controls performed by Secex and specialized authorities in the above areas take placebefore the customs clearance, for both exports and imports.

In case of accompanied baggage, there are situations where travellers are not required todeclare their belongings to Customs, but there are cases where the legislation imposes suchobligation for goods brought in the baggage from or shipped to abroad and, depending on thesituation, the obligation to pay the import tax. Among the traveller's goods subject to the obligationto declare to Customs is also the carrying values (cash money) over R$ 10.000,00 (ten thousandreais) or the equivalent in other currencies.

For goods imported or exported via international courier company, the obligation to declarethe transaction to Customs relies on such company.

It is noteworthy that in Brazil, in addition to the federal taxes, the import of goods as cargo(and in some States, by way of a courier) is also subject to the Tax on Distribution of Goods and onCommunications, Interstate and Intercity Transportation Services (ICMS), State or Federal Districttax. For customs clearance of goods imported as cargo, it is necessary that the Treasury of the Stateor the Federal District issues a document called "Release Note for Foreign Goods" - GLME orexempts from such obligation. Without GLME or the exemption of its issuance, the FederalRevenue (Customs Service) cannot authorize the delivery of the imported goods to the consignee.The importer should accomplish the arrangements for the issuance of this document before thecompetent Treasury Department of the State or the Federal District.

According to the State of the Federation, there should be waiving of the GLME emissionrequirement for imports intended for the events related to the Rio 2016 Olympic and Paralympic

Games. These events are: trainings and official competitions, including test-events; conferences ofthe International Olympic Committee (IOC) and International Paralympic Committee (IPC);banquets; opening, awards and closing ceremonies; raffles, seminars, meetings, conferences,workshops, press conferences, etc.

SECTION 2

Key players in export and import operations

Considering the import or export as cargo, several players are mentioned throughout thisGuide. For the purposes of clarification of their roles in the logistics and processes of import andexport of goods, hereafter there is a list of the key players in Brazilian foreign trade.

International Carrier: a company that carries the goods from abroad to Brazil and viceversa. The carrier issues the document that warrants the importer the right to claim the importedgood. This cargo transport document is called Bill of Lading (BL) in sea transport mode; Air WayBill (AWB) in air transport; and Road Waybill (RWB) in road transport. Without this document, theconsignee (the person to whom the good should be delivered in the importing country) is notentitled to declare the goods before the Customs or claim it to the port/airport administrator.

International Courier: an international carrier that also transports the goods in the domesticpart of the import or export operation; therefore, it performs the "door to door" transportationbetween the exporter and the importer.

Importer: a natural person (resident or not in Brazil) or legal person that carries out the entryof the goods or merchandise coming from abroad, or which steers/drives/pilots its own transportingvehicle on entering the Brazilian territory. In general, the importer is the consignee of the goodsreferred to in the transport document.

Exporter: a natural person (resident or not in Brazil) or a national legal person that carriesout the exit of goods or merchandise to abroad, or which steers/drives/pilots its own transportingvehicle on leaving the Brazilian territory. In case of temporary imports, the own importer is usuallyresponsible for carrying out the re-export of goods or merchandise to abroad.

Cargo Agent/Maritime Agent: the company that represents the international carrier (whennot a national company) in Brazil and is responsible for hiring on its behalf, charging the freight andissuing the transport document.

Port/Airport Administrator: the company that operates the port/airport or land borderinfrastructures, receives and stores cargo, reports to Customs the arrival of cargo from abroad(informs the cargo presence), handles cargo to submit it to customs examination and delivers it tothe importer or the international carrier (on its return to abroad) after customs release.

Depositary (Trustee): the company that provides cargo storage service during import orexport. The depositary (trustee) should coincide with the own port or airport administrator (publiccustoms warehouse), but can also refer to a dry port, that is, a private customs warehouse locatedoutside the international port or airport.

Customs Broker: the representative of the importer or exporter (in Brazil). It is responsiblefor making customs declarations on their behalf and submitting them to Customs, together withother documents required for customs clearance, such as transport document, packing list, etc. InBrazil, the importer and the exporter can present customs declarations and their instructional

documents directly to Customs, with dispensation from the intermediation of a customs broker.

Logistics Operator of the Events (or Logistics Operator): natural or legal person thatlodges on its own behalf (for regulatory approval and/or upon prior enabling by the SRF) importsor exports in favor of (domestic or foreign) third parties for the organization and accomplishment ofsports and cultural events, etc. The logistics operator can also offer to the third contractor, inaddition to such an intermediation in import, the related services for the release of goods imported,exported or re-exported, such as customs brokerage services and cargo logistics. Usually theseservices include the withdrawal of imported cargo from the port/airport or from the dry port and itsdelivery to the importer, considering an import, and the transportation to the port/airport ofshipment, in case of export, as well as including intermediary services with the port/airportadministrator and with the international carrier, arrangements before other public agencies (ifnecessary) and the domestic transportation of cargo.

Foreign Trade Secretariat (Secex): the agency of the Ministry of Development, Industry andForeign Trade (MDIC) responsible for trade policy and administrative (commercial) control ofimports and exports. Secex operates the exports records and the prior import licensing system.

Federal Revenue of Brazil (RFB): the subordinate body of the Ministry of Finance entitledto perform the federal tax and Customs administration, and the control of vehicles, cargo and goodsentering to or leaving from the country, the collection and supervision of taxes on foreign trade andcommercial (trading) rights, and also the regularity of imports and exports regarding theadministrative treatment thereof.

Brazilian National Health Surveillance Agency (Anvisa): the federal agency responsiblefor the regulation and the sanitary controls to protect people's health. Anvisa also certifies medical,pharmaceutical, food, toilet and household cleaning products and, concerning foreign trade, isresponsible for the permissions to import and export such kinds of goods.

International Agricultural Surveillance System (Vigiagro): the border agency of theMinistry of Agriculture, Livestock and Supply (MAPA) responsible for phytosanitary and animalhealth controls applied to goods in foreign trade.

Supervisory Board of Controlled Products (DFPC) of the Brazilian Army: ininternational trade, the DFPC acts as the authority responsible for approving the import and exportof arms, ammunition and accessories, for authorizing the entry of arms and ammunition in thecountry as baggage of athletes for international competitions, and for issuing the AuthorizationSingle Document (DUA) of arms and ammunition used by foreign delegations on official shootingcompetitions in the country.

State of the Federation tax authorities: tax administrations of the States and the FederalDistrict of Brazil, which inspect and collect the Tax on Distribution of Goods and onCommunications, Interstate and Intercity Transportation Services (ICMS), also levied on imports.The State Tax Authorities are responsible for issuing the Release Note for Foreign Goods (GLME).

CHAPTER 2

Importation

SECTION 1

Introductory provisions

It is understood by importation, the introduction into the national territory of goods broughtfrom abroad.

Even in cases of re-introduction in the national territory (re-import), the importation shouldalways be subject to customs control. This means that the international carrier should inform on theimported goods when entering the national territory and placed in a public or private customswarehouse, under customs control. Such control should also require the importer, depending on thesituation, the obligation of lodging an import declaration as a condition for the customs clearance ofthe goods.

The waiving possibilities of the import declaration do not preclude the goods of being subjectto any customs control procedure, such as the respective information in the transport documentprovided by the carrier or submission to the Customs authority for physical examination.

As a rule, imported goods are also subject to tax assessment, although there are several casesof exemption or suspension of tax requirement. In addition, there are cases of no assessment, suchas the entry of foreign goods incorrectly sent to Brazil (if such goods return abroad).

SECTION 2

Import of goods integrating accompanied baggage

2.1 – Definition

Accompanied baggage is the set of goods that the traveller brings when entering the country,or takes when leaving the country, either in its own vehicle for private use (road vehicles andtrailers, watercraft and aircraft, together with spare parts and normal accessories and equipmentthereof) or in the same vehicle of the transporting carrier. The volumes should be identified bybaggage dockets (tickets, tags) or unidentified (in case of carry-on or hand luggage and thosecarried in the traveller’s own vehicle for private use).

Customs treatment of accompanied baggage should also be applied to baggage arriving in thecountry before or after the traveller, due to reasons beyond his will, as the case of "lost luggage".

Tax rules and procedures for the import of goods as accompanied baggage are expressed inthis Customs Guide and, secondarily, in the Instruções Normativas RFB No. 1.059, of August 2,2010, No. 1.385 of August 15, 2013, and No. 1,602, of December 15, 2015.

In case of obligation to declare the goods to the Federal Revenue (Customs Service), suchprocedure is carried out via the Electronic Traveller's Declaration of Goods (e-DBV) which, afterbeing sent electronically, receives an identification number. This number should be submitted to theFederal Revenue (Customs Service) at the time of the traveller's arrival at the airport, port or border

point in Brazil for the purposes of registry of the respective declaration and clearance of the goodsstated therein. The e-DBV also serves to formalize the clearance of carrying cash amounts (money)over a limit that should be declared (when entering or leaving Brazil), and the customs control ofgoods leaving the country after a temporary importation regime by means of an e-DBV.

However, athletes, members of Olympic and Paralympic teams and anti-doping professionals,among others, enjoy the simpler treatment for their luggage expressed in this Chapter.

It is noted, however, that it is not any kind of goods able to be cleared through simplifiedcustoms procedures for baggage regime and to enjoy tax exemption. Goods imported forcommercial purposes cannot be cleared as baggage and are not entitled to tax exemption.

There are also cases of goods subject to import prohibitions (such as narcotic drugs), andthere are others whose importation is subject to a special consent, as is the case of live animals,arms and ammunition.

2.2 - Special procedures applied to the import of goods brought by non-resident travellers toBrazil for the purposes of the Olympic and Paralympic Games

2.2.1 - Who are these travellers?

Members of sports delegations participating in the Games (including training and test events)as athletes, coaches, trainers, medical and related personnel, managers and support staff in general,referees and anti-doping professionals, members of the IOC, IPC, Olympic Committee membersand international sports federations, WADA and the CAS, and accredited observers (members offoreign entities of countries that will host the next Olympic Games).

Guests and media professionals travelling with a delegation are not deemed members of suchdelegation. For media professionals, see the explanations of item 2.3 of this Section.

The baggage customs regime is independent of enabling the foreign entity or the traveller'sperson before the Federal Revenue (Customs Service).

In accordance with item 2.2, athletes, coaches, medical and related personnel, referees, anti-doping professionals, managers and support staff, or members of sports bodies, WADA and theCAS, dressed in uniforms and identified in nominal lists by the Rio 2016 or who submit their owncredentials are recognized as travellers.

2.2.2 – Goods subject to baggage treatment

For the purpose of application of the Special Tax Regime (RTE), fall within the concept ofbaggage imported goods, new or used, for personal use (such as garments), common goods of sportsdelegations, medical equipment and supplies, kitchen utensils, food, equipment for referees andanti-doping professionals and any other items intended for their activities, including administrativeones.

Such regime also applies to commemorative goods or those with symbolic value, such astrophies, medals, boards, statues, badges, pennants and flags, regardless of their quantity andprovided they come in the baggage of the persons referred to in item 2.2.1 of this Section.

2.2.3 - Goods subject to restrictions and conditions

Durable goods contained in baggage entering the country under the special customs regimeof temporary importation are liable to return abroad or to adopt another form of termination of theregime, such as their destruction or payment of tax due.

Pets should only enter Brazil with their international zoo-sanitary certificates (CZI). This alsoapplies to guide dogs.

The entry of firearm and ammunition, as baggage of athletes for international competitions,should be previously authorized by the DFPC of the Brazilian Army, through the issuance of theAuthorization Single Document (DUA).

For foreign athletes, the sporting event promoter should request the referred document. Beforethe Federal Revenue (Customs Service), athletes should declare their arms and ammunition in the e-DBV. Arms should enter under the special customs regime of temporary importation andammunition should be cleared tax-exempt. Such e-DBV might be prepared and sent electronicallyeven before the athlete's boarding to Brazil, but, when arriving or disembarking in the country, thecompetitor of the Games should go the Federal Revenue (Customs Service) in order to lodge suchdeclaration. The RFB's officer, at the time of registration and clearance, should inform in the e-DBV the corresponding number of the DUA. Once clearance is done, the e-DBV should be printed,attached to the DUA and forwarded to the foreign athlete.”

Alcoholic beverages, cigarettes, cigars and tobacco brought as baggage are subject toquantitative import restrictions, considering respectively: twelve (12) liters, 10 packs with up to 20units each, 25 units and 250 grams, per traveller.

Medicines for the traveller's personal use might be imported and not declared to thecompetent authority. Otherwise, the import of medicines should be declared and their releasedepends on the consent by Anvisa.

Prohibition of customs clearance under the RTE: commercial merchandise; drugs andsubstances prohibited in Brazil; vegetables and parts thereof; animals and products of animal originwithout the respective sanitary certificates.

Medical appliances and devices for the traveller's personal use are allowed and exemptedfrom declaration. Nonetheless, the healthcare professional equipment might only be imported inaccordance with item 2.2.5.3 below.

Unaccompanied personal belongings of travellers coming to Brazil, covered up by a bill oflading are treated as cargo and cannot be cleared according to this Section. In order to learn moreabout the treatment given to the importation of cargo, refer to the contents of Section 4 of thisChapter.

2.2.4 – Length of stay of the goods

The length of stay of the goods imported as baggage is equivalent to the deadline of the non-resident alien entry visa in Brazil, or up to ninety (90) days, in case of no entry visa requirement.

2.2.5 – Procedures

2.2.5.1 - Personal belongings submitted individually

Goods submitted in person by any traveller according to the condition mentioned in item 2.2should be processed in the same manner as the goods integrating the baggage of internationaltravellers, non- residents in Brazil.

Non-resident travellers bringing foreign goods of total value exceeding US$3,000.00 (threethousand US dollars) should be entitled to submit the mandatory declaration before the FederalRevenue of Brazil (Customs Service), with the exception of:

guide dogs; clothing items and specific goods for sports or professional practice of the traveller (non-exhaustive list is in Annex 10) provided for use in the events related to the Games; and commemorative items such as trophies, medals, boards, statues, badges, pennants, flagsand others, provided for use in the events related to the Games.

The following items should also be informed, regardless of its individual or aggregate value:

animals (except guide dogs) and animal products, vegetable and parts thereof, includingseeds, food, veterinary and crop protection products; medical products, in vitro diagnostic products, cleaning products for cosmetic (aesthetic)or dental use, or biological materials; apparatus and equipment in general, except equipment and tools for the traveller's personal

use (such as blood pressure cuffs, glucometers, etc.); medicine or food of any kind, including vitamins and dietary supplements, except for the

traveller's personal use; arms and parts thereof, which might only be imported temporarily (under the temporary

importation regime) for the purpose of sporting competition, supported by the AuthorizationSingle Document ((DUA) issued by the DFPC of the Brazilian Army, that will provide thebasis for the registration of the e-DBV corresponding to the temporary importation of armsand parts thereof, to be released by RFB. The referred document will allow the circulationof the arms in the country.

ammunition of arms whose importation should take place through e-DBV with tax-exemption on admission, also depends on the consent granted by the DFPC via issuance ofthe Authorization Single Document, required by the entity promoter of the event, in case offoreign athletes.

goods intended for legal persons (which should be separated from the traveller's baggageand cleared by the consignee via another customs declaration);

goods, except those for personal use (such as clothing, cosmetics, hygiene and cleaningmaterial, etc.), which should remain in the country (except for items with symbolic orcommemorative value as trophies, medals, plaques, statuettes, badges, pennants, flags andother commemorative items), in an amount exceeding the waiving limit for that special taxregime, namely:

- US$ 500.00 (five hundred US dollars) or the equivalent in another currency, when the traveller enters Brazil by air or sea; or - US$ 300.00 (three hundred US dollars) or the equivalent in another currency, when the traveller enters Brazil by land, river or lake;

goods intended for trade (which should be separated from the traveller's baggage andcleared by the importer upon other customs declaration, suitable for trade).

Cash money carried by the traveller, exceeding R$ 10,000.00 (ten thousand reais) or theequivalent in another currency, in entering the country, should also be declared in the e-DBV.

Goods to be compulsorily declared should be listed in e-DBV, which can be filled in the

website of the Federal Revenue of Brazil (www.receita.fazenda.gov.br) or with the use of tabletsand smartphones, using the APP "Viajantes" of Serpro is available on Apple Store and Play Store. .

The e-DBV should be prepared and sent electronically before boarding to Brazil. However,after arriving in the country, the traveller should go to the Federal Revenue (Customs Service) inorder to lodge such declaration for the purposes of regularizing the status of the goods in Brazil,including the cash money. The e-DBV system allows the transmission of the declaration up to 30days prior to the date of arrival informed therein.

Although not required to submit a declaration when not in one of the above situations,travellers are not exempt from the physical submission of their belongings to customs control, if sorequested by the competent authority. In this case, the presence of the traveller or its legalrepresentative is also required in order to attend the physical examination of the goods and theprocedures performed by Customs officials, considering that the traveller should be able to providesuch declaration, if so requested.

2.2.5.2 - Goods submitted collectively by the sporting delegation or professional team

Goods of sports delegation, teams of referees or anti-doping professionals presentedcollectively should be declared to the Federal Revenue (Customs Service) via single e-DBV, by theperson responsible for the delegation baggage, through the RFB websitewww.receita.fazenda.gov.br or with the use of tablets and smartphones, which APP called“Viajantes”, by Serpro, is available on Apple Store and Play Store.

It should be noted that arms and ammunition cannot be declared collectively. These itemsshould be specified in the e-DBV of the respective athletes.

It is noteworthy that it is possible to declare medical equipment, as well as any other good ofthe delegation/team. The field "Full Name" (of the traveller) should be completed with the foreigndelegation's name followed by a hyphen and the name of the person responsible for the baggagecustoms clearance. The field "Number of Passport or Identity Document" should be completed withthe passport or identity document number of the person responsible for customs clearance.

The person responsible for the luggage should be one of the members of the delegation/team.That person should attend the customs clearance procedure, including the physical examinationuntil its completion.

The submission of declaration is waived in the case of goods whose value does exceed theamount of US$ 3,000.00 (three thousand US dollars), or the equivalent in another currency, permember of the delegation. Thus, for instance, a delegation of 40 members is not required to declaregoods integrating the respective baggage up to the amount of US$ 120,000.00 (one hundred andtwenty thousand US dollars), or the equivalent in another currency. However, equipment andmedical supplies, in general, and drugs should be informed, regardless of their correspondingvalues.

The above figures should not consider garments and specific goods for sporting of themembers of the delegation or for professional use of the team (a non-exhaustive list is in Annex X),as well as commemorative items, provided for use in the events related to the Games.

Sports delegations, teams of referees and anti-doping professionals, even in situations thatdo not require the submission of declaration to Customs, are not exempt from presenting their goods



to customs control, if so requested by the Customs authority. In this case, it is also required thepresence of a member of the delegation, or the person responsible for the customs clearance of theirbaggage, in order to attend the physical examination and other acts performed by Customssupervision, besides being able to provide information, if so requested.

Importation of food does not need to be declared if the requirements of the sanitary control ofVigiagro and Anvisa are fulfilled.

Goods admitted to Brazil under the temporary importation regime should be re-exported andthe respective submission for control purposes by the Federal Revenue (Customs Service) might berequired by the Customs authority at the place of departure abroad or of the "early check-in".

Cash money ported by the traveler, when exceeding R$ 10.000,00 (ten thousand reais), or theequivalent in another currency, cannot be declared collectively. The international remittances ofvalues by legal person should be made through interbak transfer.

2.2.5.3 - Medical equipment

Preliminarily, it is noted that the release of such equipment by the Federal Revenue (CustomsService) is subject to approval by the National Health Surveillance Agency (Anvisa). Sportsdelegations should seek information from that federal agency in order to learn the cases ofpermission of equipment and to comply with the procedures to be performed prior to their arrival inBrazil. Follow the instructions contained in Resolução Anvisa - RDC No. 2, of January 4, 2013.

Such equipment should be physically set apart from other goods and submitted to the RFB(Customs Service).

Equipment for the traveller's personal use are exempt from being declared, but the equipmentpresented in the form of collective baggage of the delegation/team, as well as medicines andmedical supplies in general, should also be declared in advance through the e-DBV.

Customs clearance of such equipment, under the temporary importation regime, by the headof the delegation/team (in case of goods submitted collectively) might be done via the same e-DBVused to declare other goods belonging to the traveller or the delegation/team.

As a rule, medical equipment might only be imported on a temporary basis, that is, under thespecial customs regime of temporary importation. They cannot remain in the country after theparticipation of foreign sports delegation at the Olympic and Paralympic Games, and they should besubmitted to the Federal Revenue (Customs Service) upon return of the delegation abroad, in orderto terminate the liabilities related to the temporary importation regime.

Exceptionally, such equipment can be imported definitely, if so approved by Anvisa.

The Electronic Traveller's Declaration of Goods (e-DBV) system is available in Portuguese,Spanish and English on the RFB's website (www.edbv.receita.fazenda.gov.br), where the travellermight provide the proper information and send the declaration electronically to Customs, until themoment of going through customs controls in Brazil. The e-DBV program can also run on tabletsand smartphones by simply downloading the APP "Viajantes", of Serpro, which is available atApple Store and Play Store.

http://www.edbv.receita.fazenda.gov.br/

The mentioned e-DBV can be prepared and sent electronically even before boarding to Brazil.However, when arriving or disembarking in the country, the traveller should go the FederalRevenue (Customs Service) at the airport, port or border point, for submitting the declaration toregularize the status of the inbound goods and valuables.

2.3 - Special procedures applied to the import of goods by media professionals and radio andTV stations technicians

2.3.1 - Who are these travellers?

Journalists, camera operators and technical personnel for installation, operation andmaintenance of radio and television, non-residents in Brazil.

2.3.2 – Goods subject to baggage treatment

Accompanied baggage includes new or used photography equipment, radio and television,such as photo and video cameras (accompanied by compatible quantities of batteries andaccessories); portable devices for recording and reproduction of sound and image (accompanied bythe compatible quantities of physical recording media, batteries and accessories); mobile phone;binoculars, tools and other hand items, including laptops to perform professional activities.

2.3.3 - Goods subject to restrictions and conditions

All apparatus and equipment mentioned above, parts and pieces thereof, as part of thebaggage of those professionals, should only enter the country under the special customs regime oftemporary importation. This means that such goods should be re-exported, although damaged orinoperative, by the end of the allowed time for the regime.

Prohibitions: equipment that might interfere with telecommunications in Brazil.

2.3.4 - Length of stay of the goods

The length of stay of the goods is the term of the entry permit of the non-resident alien inBrazil, or up to ninety (90) days in case of an entry visa waiver.


These goods for professional use should be declared to the Federal Revenue (CustomsService), until the moment of going through customs controls in Brazil, by means of the ElectronicTraveller's Declaration of Goods (e-DBV). This declaration might be made on the website of theFederal Revenue of Brazil (www.edbv.receita.fazenda.gov.br), in Portuguese, Spanish or English, orvia the APP “Viajantes” of Serpro, available for tablets and smartphones at Apple Store and PlayStore.

Such e-DBV might be prepared and sent electronically up to 30 days before the date of arrivalin Brazil, as informed in the declaration. However, upon arrival in the country, the traveller shouldgo to the Federal Revenue of Brazil (Customs Service) at the airport, port or border point for thelodgment of such declaration in order to rectify the status of the inbound goods and valuables,including cash.

For the purposes of returning the goods to abroad, the traveller should inform, in the same e-DBV, which formalized their entry in Brazil (if not waived from declaring), the date and the numberof the return flight.

It is noteworthy that, up to the amount of US$ 3,000.00 (three thousand US dollars),considering all the goods in the baggage, or the equivalent in another currency, the traveller is notrequired to declare it to the RFB's Customs Service.

Customs clearance for the purpose of termination of the temporary importation regimeapplied on the baggage should be made in advance in the very Olympic Village by a procedurecalled "early check-in", provided that the cleared goods remain under the custody of the airlinecompany, from the mentioned 'early check-in' time until the traveller perform boarding the planebound abroad.

The return abroad of goods imported as baggage might also be performed as cargo or expressdelivery by an international courier. For more details, refer to Sections 3 and 4 of Chapter 3 of thisGuide.

2.4 - Baggage of Brazilian athletes returning from abroad

At the time of return from abroad of Brazilian athletes who will take part in the Rio 2016Olympic and Paralympic Games, including the test events, it should be considered the followingrules and procedures:

non-resident athletes in Brazil (with the regular final exit declaration before the RFB)should observe the same rules and should comply with the same procedures for non-residents, including the temporary importation of their goods, referred to in item 2.2.5.1 ofthis section;

athletes resident in Brazil should comply with the common rules applicable to residenttravellers as to the duties of declaring goods, in accordance with the Instruções NormativasRFB No. 1.059, of 2010 and No. 1.602, of 2015;

as for tax exemption for goods purchased abroad and brought to Brazil, residents aresubject to the same value quotas referred to in item 2.2.5.1 of this Section, that is, US$500.00 (five hundred US dollars) when travelling by air or sea and US$ 300.00 (threehundred US dollars) when travelling by land, river or lake;

https://www.edbv.receita.fazenda.gov.br/edbv-viajante/pages/selecionarAcao/selecionarAcao.jsf

Brazilian athletes, resident or not in Brazil, should also be subject to the same quantitativerestrictions in relation to the importation of alcoholic beverages, cigarettes, cigars andtobacco, as expressed in item 2.2.3 of this Section; and

good of Brazilian residents, acquired or nationalized before the trip and returned fromabroad, are not required to be declared, but are subject to examination to prove thecondition of being acquired or nationalized.

Goods purchased abroad by Brazilian sports organization, responsible for the team of athletesreturning to Brazil, should be declared in the e-DBV of one of its members and consigned to theCNPJ (National Register of Legal Persons) of the responsible sports organization, which shouldperform the import clearance of these goods with tax exemption, as provided for by Section 4.2 ofthis Chapter. Goods in such condition should be set apart from the rest of the personal goods andbelongings of the athletes and should be released after the completion of such import clearance.

2.5 - Contingency for the Electronic Traveller's Declaration of Goods (e-DBV)

In case of impossibility of issuance of the e-DBV, the RFB (Customs Service) will makeavailable a DBV in paper form, in order that the traveller can make his declaration at the time oflanding in the country or boarding abroad. The mentioned form is contained in Annex II to thisGuide.

However, athletes and other travellers listed in item 2.2.1 of this Chapter might submit theirdeclarations via DBV form, regardless the situation of unavailability of the e-DBV system. Thisform is available in Annex II to this Guide.

At the time of re-export of the goods imported under the temporary importation regime basedon a DBV, it is indispensable, for the accomplishment of the re-export clearance, the submission ofthe same DBV that supported the importation - or a copy – to the Federal Revenue (CustomsService).

2.6 – Outbound goods and valuables

The same e-DBV (or DBV form) used to support the entry of goods of a non-resident travelleror a delegation/team under the temporary importation regime, should serve to consign the return ofthe goods abroad.

To this end, the traveler should inform, in the e-DBV, prior to the check-in to bording abroad,the date of return and flight number (if applicable). Cash money ported, in case of exceeding R$10.000,00 (ten thousand reais), or the equivalent in another currency, should be declared in a new e-DBV, transmitted and presented to customs authorities, before leaving the country.

On the return abroad, any traveller might perform the submission of goods admittedtemporarily to the RFB (Customs Service), i.e., it is not required to be the same person who broughtthe goods to the country. However, it is essential that the traveller who performs the re-export ofgoods reports to the Customs Service the number of the supporting customs declaration (e-DBV orotherwise) of the temporary importation.

It is also possible that customs clearance of this re-export is done by means of an ExportDeclaration (DE), and Electronic Simplified Export Declaration (e-DSE) or via courier. In all thesecases, it is essential to inform the situation of re-exportation of the goods temporarily admitted in

Brazil, as well as the supporting customs declaration number on importation. For more details, referto Chapter 3 of this Guide.

Customs clearance for termination of the temporary importation regime of baggage should bemade in advance at the own Olympic Village, through a procedure called "early check-in", underthe condition that the cleared goods remain under the custody of the airline from that early check-inuntil the respective boarding abroad.

Customs clearance for termination of the temporary importation regime on goods carried inthe traveller's baggage might also be performed at the airport of boarding abroad or at the Customsfacilities in the land border point by which the traveller leaves Brazil. Is at the discretion of theCustoms authority of the traveller's boarding location, or of the 'early check-in', the request forsubmission of the goods temporarily imported, to the Federal Revenue (Customs Service), forcontrol purposes.

Arms and ammunition when returning abroad should be submitted to the airline at the on-sitecheck-in (if the company does not provide another location to receive arms), for the purposes ofcompliance with special security rules on their transport in aircrafts. Then, after submitting therequired documents (including the Authorization Single Document which has supported themovement of arms in Brazil), the air operator should accompany the traveller to the Federal Policefor the unloading of the ammunition and packaging of the arms in suitable containers, in thepresence of the traveller, and then forwarded to boarding procedure by the aircraft operator.

In case of return of arms abroad by air, there is no need for submission to Customs forterminating the temporary importation regime. According to its internal procedure, the FederalPolice should forward to the Federal Revenue (Customs Service) the list of Authorization SingleDocuments of the arms shipped abroad. Based on this information, Customs should proceed totermination of the temporary importation regime.

Ammunition imported tax-exempt in the baggage of the Olympic and Paralympic athletes and

not used during the Games, should be re-exported.

In case of arms that the traveller should take back abroad by land, it is essential thesubmission of goods to the Federal Revenue (Customs Service) at the land border point, in order toterminate the temporary importation regime.

Failure to rectify the situation of the goods under the temporary importation regime in Brazilshould entail the levying of suspended taxes and the imposition of financial penalties, at any timethe importer returns to Brazil, and the Treasury Department should adopt measures at theinternational judicial sphere to demand from the defaulting the amount due.

2.7 - Goods destroyed in accident, or lost, stolen or robbed

In case of goods under the temporary importation regime that are lost, stolen or robbed, orcompletely destroyed in accident, the traveller should seek the RFB (Customs Service) beforedeparture abroad for the payment of suspended taxes.

It is recommended that this step be taken before at least one day, in order to avoid setbacks tothe traveller's boarding.

The payment of taxes due should be made in the traveller's boarding airports by direct debt.

In case of boarding made at Guarulhos International Airport – SP, and at other places wherethere is non-compliance with the temporary importation of goods lost, stolen or robbed, thepayment of taxes should be possible only at bank branch, in banking days and hours of operation.

Damaged goods still recognizable do not require the payment of tax for the purposes oftermination of the special customs regime of temporary importation, provided they are re-exported.

2.8 - Payment of the Import Tax

In cases where the import duty on baggage becomes due, it should be paid via direct debt inthe traveller's boarding airports, except for Guarulhos International Airport – SP, or bankinginstitution, in the official currency (real), by using the appropriate form.

It is recommended that the interested party seeks the RFB (Customs Service) prior to the dateof travel abroad, in order to obtain the payment form with the correct values, during banking daysand hours of operation (Monday through Friday, from 11 am to 4 pm), and pay the amount due.

In order to calculate the tax due, first take the value of the goods subject to taxation, expressedin US dollars. Subtract from it the exemption quota to which the traveller is entitled to (five hundredUS dollars, by air or sea mode of transport; and three hundred US dollars, by land, river or lake).Then, over the result, if positive, duly converted into reais (R$) at the current exchange rate, applythe percentage of 50% in order to obtain the value of the import tax due.

Value of taxable goods US$ 1,300.00

Exemption quota (by air) US$ 500.00

Taxable balance US$ 800.00

Balance converted into Brazilian Reais (*) RS$ 2.400,00

Tax (50% rate) RS$ 1.200,00 (*) Hypothetical exchange rate R$/US$ = 3.00

2.9 - Questions and Answers

1) What is considered medical equipment?

According to Anvisa (the competent authority): the equipment used for medical, dental,laboratory and physical therapy purposes, directly or indirectly used for diagnosis, therapy,rehabilitation and monitoring of human beings and also with the purpose of beautification andaesthetics. Mostly composed of active medical devices, whether implantable and non-implantable.However, it should include non-active equipment such as wheelchairs, stretchers, hospital beds,

operating tables, chairs for examination, among others.

2) Which products of animal or plant origin require health certificate as a condition to beimported into Brazil?

According to the Passenger's Guide of the National Commission for Airport Authorities, inPortuguese, English and Spanish versions, respectively,http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-em-portugues,http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-in-english,http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-version-espanola:

plants and its parts require the phytosanitary certificate issued by the authority of thecountry of origin, which should be submitted to the Brazilian control authority at the time ofarrival of the traveller in Brazil, as a condition for their clearance by the Federal Revenue(Customs Service); such condition also applies to cigars; animal products (such as milk, cheese, meat products, honey) require a certificate issued by

the veterinary authority of the country of origin which should be submitted to the Braziliancontrol authority at the time of arrival of the traveller in Brazil, as a condition for the releaseby the Federal Revenue (Customs Service); such an obligation also affects tobaccocontaining honey for hookahs.

3) Which plant products can enter in the baggage of the traveller/delegation, for their use orconsumption, without a health certificate?

Beverages and processed vegetable products, vacuum-packed, canned, in brine and otherpreservatives, can be imported without a phytosanitary certificate. This includes olive oils,chocolates, refined yerba mate, powder for ice cream and desserts, starches, margarine and cocoapaste, instant coffee, roasted and ground coffee, glucose and refined sugar, and cigarettes.

4) Non-resident media professionals and technicians should import goods via courier?Yes. See the provisions of section 3 of this Chapter.

5) How media materials and equipment used for press coverage of the events related to theGames, including press transport vehicles that carry them, should be declared to the FederalRevenue (Customs Service)?

Customs declaration is waived for goods whose total value is less or equal to US$ 3,000.00(three thousand US dollars) or the equivalent in another currency.

Except for the above exemption, the non-resident media professionals, radio and televisiontechnicians and support staff, including the vehicle's driver at the time of their arrival in Brazil,should declare to the Federal Revenue (Customs Service) all equipment and appliances, new orused, of photography, radio and television, as well as land vehicles transporting them, via ElectronicTraveller's Declaration of Goods (e-DBV).

Regardless whether they are exempt from customs declaration, the goods of total valuelower than or equal to US$ 3,000.00 (three thousand US dollars), or the equivalent in anothercurrency, should be submitted to the Federal Revenue (Customs Service) at the place of their entryin Brazil.

http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-version-espanola

http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-version-espanola

http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-in-english

http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-in-english

http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-em-portugues

http://www.aviacaocivil.gov.br/assuntos/informacoes-aos-passageiros/biblioteca/guia-do-passageiro-em-portugues

Goods that are not exempted from declaration should be declared in a single declaration orin different declarations of the individuals composing the press team, according to the responsibilityof each one of them for the return abroad of the goods temporarily admitted in Brazil.

As examples of media materials, appliances and equipment: video and photo cameras(accompanied by consistent quantities of batteries and accessories); portable devices for recordingand reproduction of sound and image (accompanied by compatible quantities of the correspondingphysical carrier media of recordings, mobile studios, including those installed in a towed or motorvehicle, batteries and accessories, cell (mobile) phone, binoculars, tools and other hand objectsincluding laptops for professional activities.

Goods subject to declaration as explained above should also be submitted to the Customsauthority at any port, airport or border point, at the time of their return abroad, for the purposes oftermination of the tax liability of the respective declarant. It is not necessary that the goods bereturned abroad by the hands of the same declarant at the entrance. However, it is essential toidentify the declaration that regularized their entry into the country in order to register their exit.

6) Can goods temporarily admitted in Brazil, upon clearance by DI, electronic DSI orSimplified Import Declaration Form, be re-exported via e-DBV, DBV?

No. The re-exportation as accompanied baggage of goods cleared upon DI, electronic DSI orSimplified Import Declaration Form (DSI form) should be held simply by submitting the List ofGoods for Re-export (RBR), as explained in section 2.3 of Chapter 3.

2.10 - Applicable additional standards to the provisions of this Guide

In addition to the provisions of this Guide, it applies alternatively:

- Instrução Normativa RFB nº 1.059, of August 2, 2010;- Instrução Normativa RFB nº 1.385, of August 15, 2013;- Instrução Normativa RFB nº 1.600, of December 14, 2015; and- Instrução Normativa RFB nº 1.602, of December 15, 2015.

SECTION 3

Import of goods by international courier company("door to door" transportation)

3.1 – Definition

In such importation, goods are transported from abroad to be delivered to the address of theimporter in Brazil, by the courier company, which performs the international transportation toBrazil and, after customs clearance, the domestic transport to the address of the consignee.

This kind of importation should not be confounded with importation held as "postal delivery"performed by the Brazilian Postal and Telegraph Company (ECT). Postal delivery does not allowrecognition of the exemption provided for in Law No. 12.780, of 2013, neither application of the

temporary importation regime.

In imports via international courier, there are three (3) private stakeholders: the sender (personabroad), the carrier (courier company) and the recipient of the imported goods, also called theimporter.

In this type of importation, all proceedings before the Federal Revenue (Customs Service) andother import control authorities are carried out by the courier company in charge of theimplementation of procedures for the release of imports before the authorities responsible forspecial controls (where applicable) and finally by the Customs authority. After the clearance of thegoods by the Customs authority, the courier company also performs the transport of the importedgoods to the recipient's address.

As a general rule, all imports by courier company are subject to a single import tax (II) rate of60% imposed on the customs value of the goods (Simplified Taxation System - RTS), plus theincidence of State ICMS. Such tax treatment can only be applied to new goods which total value(value of the goods plus freight and insurance costs, if any) does not exceed US$ 3,000.00 (threethousand US dollars). Books, newspapers, and periodicals enjoy tax immunity, while documentsare not subject to such taxes.

Customs clearance of goods brought into the country by courier company should beprocessed in the Delivery System, through the Express Delivery Import Declaration – DIRE. Forimports with values above the limit of US$ 3,000.00 (three thousand US dollars) are subject to theordinary import regime, by order in the Integrated Foreign Trade System (SISCOMEX), withvarying rates, according to tariff classification of the goods.

However, it is worth noting that the imports of goods intended for the organization andaccomplishment of the events related to the Games can also enjoy tax exemption (see Section 4.2 ofthis Chapter), the limit of US$ 3,000.00 not applicable.

Only during the period from January 1 to September 30, 2016, it might also be possible toimport goods for the events related to the Games by courier companies under the temporaryimportation regime with suspension of payment of taxes due (see Section 4.3 of this Chapter), thelimit of US$ 3,000.00 not applicable.

Temporary imports by individuals should be terminated before the RFB (Customs Service) bythe end of the period of stay of the non-resident in Brazil (90 days or the deadline granted in theentry visa).

3.2 - Who can use it

Natural and legal persons can use imports by courier companies, if such imports have nocommercial purposes.

3.2.1 - For temporary imports

Imports under the temporary importation regime should be carried out by a courier companyonly for non-resident natural person consignees who are temporarily in Brazil to conduct activitiesrelated to the organization and accomplishment of the events related to the Games.

It is assumed that the following natural persons perform activities for the events related to theGames:

consignees with delivery address in the Olympic Village and other Olympic addresses(according to the list of addresses on the website of the RFB (Customs Service); and

consignees of goods delivered by the following entities: International Olympic Committee(IOC), International Paralympic Committee (IPC), the Court of Arbitration for Sport (CAS),the World Anti-Doping Agency (WADA), National Olympic Committees (NOCs) (foreignentities), National Paralympic Committees (NPCs) (foreign entities), and International SportsFederations.

Upon proof, the following non-resident persons might be consignees of express deliveries fortemporary importation, provided they be:

linked to the IOC, IPC, CAS, WADA, NOCs, CPNs, the International Sports Federations andthe Organizing Committee for the Olympic and Paralympic Games (the Rio 2016);

linked to the organization and accomplishment of the events related to the Games; and consignees of goods sent by media companies or audiovisual production companies with

delivery addresses in Brazilian cities, which will host the Olympic or Paralympic activities.

3.2.2 - Special exemptions for the events related to the Rio 2016 Olympic and ParalympicGames

Should only be recipients of the exemption, the legal persons listed in paragraph 2 of Article 4of Law No. 12.780, of 2013, duly qualified in the form of Instrução Normativa RFB No. 1.335, of2013, available on the following link:

http://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-e-imagens/relacao-de-pj-habilitadas-para-os-beneficios-da-lei-no-12_780-de-2013_xlsx.pdf

3.3 - Goods subject to prohibition

Any type of goods used in the organization and accomplishment of the events related to theGames might be imported via courier, except:

alcoholic beverages; arms and ammunition; tobacco and tobacco products; cash money, checks and traveller's checks; goods intended for commercialization or industrialization; animals of the wild fauna; plants of the wild flora; and precious and semiprecious stones.

New or used goods are accepted for imports with tax exemption based on Law No. 12.780, of2013, or under the temporary importation regime. In any other situation, the importation of used orrefurbished goods is prohibited, except: integrated circuits, semiconductors and similar devices usedas carrier media of the recorded documents and goods for personal use or consumption.

3.4 - Restrictions and conditions

Customs clearance described in this Section can only be carried out by courier transportationcompanies authorized by the Federal Revenue (Customs Service), according to the list available onthe website of the RFB, which can be accessed through the following link:

https://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-e-

https://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-e-imagens/relacao-de-empresas-de-courier-internacional.pdf



imagens/relacao-de-empresas-de-courier-internacional.pdf

Customs clearance via courier does not apply to imports of goods of total value exceedingUS$ 3,000.00 (three thousand US dollars) or the equivalent in another currency, except in cases oftemporary importation based upon Law No. 12.780, of 2013, which are not subject to limits ofquantity or value. Documents, books, newspapers and journals are also not restricted to any valuelimit.

Goods imported with total value exceeding US$ 3,000.00 (three thousand US dollars), or theequivalent in another currency, except those imported under the temporary importation regime,should only enter the country in accordance with the ordinary rules for importation and upon adeclaration registered in the SISCOMEX Importation.

3.4.1 – For temporary importation

For the events related to the Games, only during the period from January 1 to September30, 2016, might be possible, in case of temporary importation, to import goods via courier company,with suspension of the payment of taxes due (see section 4.3 of this Chapter), the limit of US$3,000.00 not applicable.

However, the accomplishment of the customs clearance might only occur in the aboveperiod if the recipient of the importation is a non-resident natural person.

Temporary importations by individuals (natural persons) should be terminated before theFederal Revenue (Customs Service) by the end of the period of stay in Brazil of the non-resident(90 days, or the deadline granted in the entry visa).

In accordance with this section, it is noteworthy that, under the special customs regime oftemporary importation, imports cannot be performed by means of postal service (postal delivery).Thus, all imports through postal delivery are taxed in the ordinary way.

Imports of goods by a courier company upon the temporary importation regime (only fornon-resident persons) cannot be carried out for consumables and non-returnable goods abroad.Thus, the importation of medicines, for example, even for personal use of the recipient, cannot bemade under the temporary importation regime.

However, these imports might be performed by a courier company upon the payment of thetaxes referred to in item 3.1. It is important to mention that in the case of medicines for personaluse, it is necessary that the recipient possesses a medical prescription to demonstrate the need forthem.

3.4.2 – For own exemptions of the events related to the Rio 2016 Olympic and ParalympicGames

Imports of goods intended to the organization and implementation of the events related tothe Games might benefit from the fruition of tax exemption (see section 4.2 of this Chapter), thelimit of US$ 3,000.00 not applicable.

However, there is a unit value limit for durable goods, thus considered those whose lifespanis higher than one (1) year. For such durables, the exemption applies only to those whose unitcustoms value does not exceed R$ 5,000.00 (five thousand reais).

https://idg.receita.fazenda.gov.br/sobre/acoes-e-programas/grandes-eventos/arquivos-e-imagens/relacao-de-empresas-de-courier-internacional.pdf

It is worth noting that the imports in accordance with this section, with recognition of theright to the exemption granted by Law No. 12.780, of 2013 or under the temporary importation spe-cial customs regime cannot be carried out through the postal service (postal delivery). Thus, all im-ports carried out by postal delivery should be levied in the ordinary way.

To the fruition of tax exemption on importation as provided for in Article 4 (tax exemptions)of Law No. 12.780, of 2013, the recipient of the imported goods needs to be enabled before theRFB (Customs Service), according to the IN RFB No. 1.335, of 2013.

3.4.2.1 – Transfer of goods to third parties

The exemption granted based on Article 4 of Law No. 12.780, of 2013, is personal and thus,the goods imported tax-exempt might NOT be transferred to third parties before the expiry of five(5) years from the date of registration of the Import Declaration for Express Delivery (DIRE),without payment of taxes due.

The prohibition to transfer to third parties without payment of the waived import dutyapplies to machinery, equipment (such as computers, laptops and mobile phones), devices (such assports, sound and image), furniture, decorative objects and temporary structures (such as stands andstalls), household appliances and other common durable goods, which do not exhaust their values asobjects, for the Rio 2016 Olympics or Paralympics Games.

It is worth emphasizing that certain goods imported without payment of taxes are only useful

for third parties and might be transferred at any time without payment of the waived import taxes.This is the case of transfers of:

promotional material, printed material, brochures and other goods with similar purpose,trophies, medals, boards, figurines, badges, pennants, flags and other commemorativeobjects, freely distributed or used in the events; and

goods which nature is for personal use of athletes, coaches, referees, support staff andvolunteers working in the Events, such as apparel and clothing accessories, shoes,backpacks, lunchboxes, bottles, squeezes and similar items, sporting equipment in general,medicines and medical supplies, provided free of charge.

In all above cases, the transfer of the goods does not depend on notification to the RFB.

Another exception to this prohibition is the transfer to another person entitled to the same taxbenefit as established by Article 124 of Decree No. 6.759, of February 5, 2009, and Article 30 ofDecree No. 8.463, of June 5, 2015. In such cases, the direct recipients of the import tax exemptionsare listed in paragraph 2 of Article 4 of Law No. 12.780, of 2013, and the recipients under thegrantees condition are mentioned in Article 6 of the referred Act.

Thus, the goods subject to the exemption on import taxes as established by Law No. 12.780,of 2013, should be transferred before five years without payment of the waived taxes provided suchtransfer is made for:

the International Olympic Committee (IOC); the International Paralympic Committee (IPC); National Olympic Committee or National Paralympic Committee (foreign entities); international sports federation; World Anti-doping Agency – WADA; Court of Arbitration for Sport – CAS; national or regional entity of Olympic and Paralympic sports administration;

the sponsor of the Games; the IOC or IPC service provider; the Organizing Committee of the Rio 2016 Olympic Games - RIO 2016; the RIO 2016 service provider; the Federal Union or other legal persons of public law; charity social assistance, approved under Law No. 12,101, of November 27th, 2009,

provided they meet the requirements of Article 14 of Law No. 5,172, of October 25th, 1966,and of Paragraph 2 of Article 12 of Law 9,532, of December 10th, 1997; and non-profit sports entity or other legal person which corporate purpose is related to sports,

social development, environmental protection or childcare, provided they meet therequirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9,532, ofDecember 10, 1997.

In the event of a transfer to a person different from the above mentioned, the provisions ofArticles 124 and 126 of Decree No. 6,759, of 2009 should apply. Thus, the amount of the exemptedtaxes on importation should be paid, considering the following proportional reductions, due to thedepreciation of value of the goods by action of the course of time:

up to twelve months: 0%; more than twelve and up to twenty four months: 25% ; more than twenty-four and up to thirty-six months: 50%; more than thirty-six and up to forty-eight months: 75%; and more than forty-eight and up to sixty months: 90%.

After a period of five years, the transfer of such goods is exempt from taxation.

In the event of transfer of exempted goods for a third party directly related to theorganization or accomplishment of the event according to paragraph 2 of Article 4 of Law No.12.780, of 2013, or for a person according to its Article 6, such transfer should be notified to theFederal Revenue (Customs Service) for verification of the exemption status of the person for whomthe good should be transferred and for the endorsement (on the relevant import declaration orproceedings) of the transfer of the exemption recipient or the extinction of the tax benefit (in case ofpayment of taxes). The importer, identifying the goods and their original import declaration, shouldmake this notification.

For the transfer to a third party referred to in Article 6 of Law No 12.780, of 2013, theDonation and Receipt Term (TDR) should be submitted to the RFB (Customs Service), inconformity with Annex IX to this Guide. The TDR is not required in case of the payment of taxes(benefit termination), but the Documents of Collection of Federal Income (DARF) corresponding tothe taxes paid by the importer should be submitted.

3.5 – Procedures

Considering the import via courier, such company is responsible for taking over andperforming all procedures related to the entry of goods in the country and the respective customsclearance, delivery of the imported goods to the addressee in the consignee's address in Brazil.

It is under the responsibility of the courier company obtaining the consent of other publicadministration agencies when necessary for goods entering the country and its lack entails theredirection of the goods to clearance in the ordinary import regime.

The sender should give the commercial invoice or proforma invoice to the internationalcourier, for proving the value of the goods delivered to Brazil.

Imports that do not meet the requirements for the exemption of Law 12.780, of 2013, or incase of temporary importation regime to events related to the Games, should be subject to to asingle import tax (II) rate of 60% (Simplified Tax Regime – RTS) on the customs value of goods,plus the State ICMS.

The taxes due are paid by the courier company, resting with the sender or the recipient thecorresponding financial resources or later reimbursement for this expense.

The release by customs inspection of goods imported via courier company should be subjectto the provision of information by the recipient on the value of the goods, the possibility of their usein the related Events and the recipient's relationship with these Events. In such cases, theinformation should be required through the courier company, which should be also entrusted todeliver to the customs inspection the documents and information provided by the final recipient ofthe goods.

3.5.1 - Procedure for Temporary Importation

In the cases of imports under the temporary import regime, there is no requirement to issue anenabling ADE. This regime can be used by any non-resident natural person performing activities forthe Events related to the Games, from January 1 to September 18, 2016.

The sender should inform/deliver to the carrier: the delivery's recipient data, such as, name, date of birth, country of residence, passport

number or identity document and of the country of issue; the commercial invoice or proforma invoice; the document proving the relationship between the recipient and the IOC, the CAS, WADA,

the NOCs, the NPCs and international sports federations.

In case the sender does not deliver to the transporter a document proving the relationship, theown recipient might supply this need handing it to the carrier in Brazil. Evidence of the relationshipis waived in the presumption hypotheses referred to in section 3.2.1

In the case of consignments by media or audiovisual production companies, the recognition ofthis condition might be made by means of examination, by the Customs supervision, on Internetpages of the sender (waived in cases of internationally known broadcasters and producers), enablingany other evidence of media activity for the events provided by the addressee.

Without the above information, the delivery should be liable for the collection of taxes,according to the Simplified Taxation System.

Clearance for the temporary importation regime by means of courier company should be heldaccording to the following procedures:

completion and submission of DIRE by the courier company, with the information of orderstatus on temporary importation regime for the events related to the 2016 Olympic andParalympic Games;

registration of DIRE by Customs, with which initiates the customs clearance, cargo mooringnot required;

completion and issue of Electronic Traveller's Declaration of Goods (e-DBV) by the couriercompany (as instructed in Annex XI of this Guide), complementary to DIRE and associatedthereto, on behalf of the recipient, through which will take place the control of the period ofadmission and the registration of the return of the goods temporarily imported; registration

of e-DBV by Customs; release of DIRE, and only after, of e-DBV.

In accordance with this section, the temporary importation regime should be granted for aperiod of 90 (ninety) days from the date of completion and transmission of the e-DBV, or for theauthorized length of stay in Brazil assigned in the passport.

If there is interest that the period of temporary importation of the goods expires at the sametime of the non-resident stay term in Brazil, the applicant should present at the customs clearance,by means of the courier company, copy of the passport with the visa authorizing the desired term.

If there is intention to extend the period of the temporary importation regime, the non-residentshould go to a Customs Service unit of RFB, at any point of the country, carrying the passport, inorder to file an application for extension of the regime.

The lack of rectification of the goods' status in the temporary importation regime in Brazilshould entail the levying of the suspended taxes and the imposition of financial penalties, on anyoccasion the importer returns to Brazil, and the Treasury Department should take measures at theinternational judicial level to charge the amounts due to the defaulting.

Garments and goods for personal use, regardless of their value, are also exempt from signingthe TR and might be released and immediately delivered to the consignee.

3.5.2 - Procedure for importation with tax exemption

Customs clearance for import with tax exemption by courier company should be held in thesame way as imports under the Simplified Tax Regime, through the DIRE submitted by the carrier.

For the purposes of recognition of the right to tax exemption established by Law No. 12.780,of 2013, by the RFB (Customs Service), it is essential that the sender should:

deliver to the courier company the commercial invoice (invoice) or proforma invoice, forthe purpose of demonstrating the value of the goods delivered to Brazil;

inform the courier company the Executive Declaratory Act (ADE) that substantiates theenabling of the recipient to the benefits of Law No. 12.780, of 2013, before the FederalRevenue (Customs Service);

instruct the courier company to report, in the Import Declaration for Express Delivery(DIRE), that the import is exempt from taxation based on Article 4 of Law No. 12.780, of2013 – Law of the Olympic and Paralympic Games 2016;

add to the package (volume) of delivery to Brazil, the list of goods sent, indicating theirunit value, quantity and purposive allocation, where such goods are not identified in theinvoice or proforma invoice.

Consultation on the persons enabled to the benefits of Law No. 12.780, of 2013, should bemade available.

The Federal Revenue (Customs Service) might not recognize the right to tax exemption ifthere is no request by the courier company through the said DIRE.

3.6 - Goods destroyed in accident, or lost, stolen or robbed

In the case of goods under the temporary importation regime, which are lost, stolen or robbed,or destroyed in accident, the traveller should go the RFB (Customs Service) before departure abroad

for the payment of suspended taxes.

It is recommended that this step be taken before at least one day, in order to avoid setbacksto the traveller's boarding.

The payment of taxes might be made in the traveller's departure airports by direct debt.

In cases of boarding made at Guarulhos International Airport – SP, on land and sea routes, andat other airports where there is non-compliance with the temporary importation of goods lost, stolenor robbed, the payment of taxes should be possible only at bank branch, in banking days and hoursof operation.

Damaged goods but still recognizable do not require the payment of tax for the purposes oftermination of the special customs regime of temporary importation, provided they are re-exported.


1) Are there restrictions on imports via courier of used goods?Yes, as a general rule, in this simplified tax regime, importation of used goods is not

allowed. However, for the events related to the Games, this restriction does not apply, either in caseof tax exemption or of temporary importation of the goods.

This restriction is also not applicable to integrated circuits, semiconductors and similardevices used as carrier media to support the documents recorded therein and goods for personal useor consumption.

2) Is there value limitation to import goods through courier company?Yes. As a rule, under the simplified taxation regime it cannot be imported goods of FOB

(free on board) global value higher than US$ 3,000.00. However, this restriction is not applicable toimports under the temporary importation regime based on Article 5 of Law No. 12.780, of 2013(Events related to the Games).

It should be mentioned also that it is not admissible the importation with tax exemption ofdurable goods (with lifespan exceeding one year), whose customs value per unit is higher than R$5,000.00 (five thousand reais)

3) Is there a need for the consignee (importer), in the context of the temporary importationregime, to be entitled to the benefits of Law No. 12.780, of 2013 (Events related to the Games)?

No. In order to import under the temporary importation regime or the Simplified TaxRegime (RTS) any form of qualification of the consignee is not required.

4) Is there a need for the consignee (importer), concerning the temporary importation regime,to be enrolled in the Individual Taxpayers Register (CPF)?

No. The consignee need not to have a CPF (as from January 1, 2016) in cases of importsexclusively related to the events of the Olympic and Paralympic Games. However, it is essential tohave such information in the passport or other civil identity in the case of countries that have aninternational agreement with Brazil, which provides for the replacement of the passport.

5) Can the passport be replaced by another document to identify the non-resident?As a rule, this is not possible since the passport is the identification document of the

foreigner. However, other civil identity documents might be accepted, in the case of Brazilian non-residents and foreign nationals of signatory countries of international agreement with Brazil, which

allows the replacement of the passport.

6) How to proceed to the termination (write off) of the temporary importation regime ongoods entered in Brazil via "door to door" transportation?

There are three possibilities of termination of this regime (as from January 1, 2016)

The first is through the re-exportation of the goods, which can be accomplished in severalways, as explained in Chapter 3 of this Guide.

The second possibility is the nationalization of goods. In this case, the consignee shouldseek an administrative unit of the RFB (Customs Service), to perform customs procedures with aview to settling the goods in the country, which should require the payment of taxes due onimportation, if the recipient is not entitled to exemption from the corresponding taxes. For importsup to US$ 3,000.00, the Simplified Tax System (RTS) is applicable for the calculation of the ImportTax, as well as the State ICMS tax. For imports above this value, it should apply the ordinaryimportation regime by calculating the taxes due, in accordance with the rates applicable to eachproduct.

The third possibility is the destruction of the goods, under customs control. In this case, therecipient should go to an administrative unit of the RFB (Customs Service) for the necessaryprocedures pertaining to the confirmation of the destruction, to be held at the recipient's expense.

7) Which actions should the consignee undertake before the RFB (Customs Service) toreceive, through a courier carrier company, goods imported under the temporary importationor exemption regime?

The consignee of imported goods (the importer) is not involved in customs procedures withthe RFB (Customs Service), but only with the courier company.

The sender provides to the carrier all documents required for the clearance of expressdelivery.

Nevertheless, in the absence of such documents, the consignee should provide them throughthe own courier company.

For the proper implementation of customs procedures, it is worth mentioning the importanceof the sender giving guidance to the courier on the kind of customs regime to be applied (taxexemption or temporary importation) and provide this information relevant to the correspondingclearances, including the number of the personal identification document (passport or other legallyaccepted document) of the consignee of the imported goods in Brazil (in the case of natural person).If there is no specification on the desired tax regime, the Simplified Taxation Regime – RTS shouldapply automatically with levying of the respective taxes.

On the occasion of the return of the goods abroad as accompanied baggage, the consigneeshould declare, in the respective e-DBV lodged in the importation through a courier company, thedate of the return trip abroad and, in the case of transport by air, the number of the respective flight;the consignee should also submit to Customs supervision the goods subject to temporaryimportation before shipment abroad or border crossing.

8) In case of return of the goods abroad in the consignee's accompanied baggage, can Customssupervision waive the physical examination of the goods temporarily imported?

Yes. Customs supervision might waive it in case of return of the non-resident abroad by air.In such case, the termination of the regime should be held by confirming the boarding of the

consignee traveling abroad, through the Advanced Passenger Information (API) system of theAirport Authorities.

9) When is the deadline for the release by RFB (Customs Service) of imported goods viainternational courier carrier companies?

In general, goods imported by this way are released on the same day they are declared andsubmitted to RFB (Customs Service) by the courier company. However, in the case of deliveriesdetained by the RFB's Customs supervision by reason of request of any documents or informationto the consignee, and of products subject to phytosanitary (health) controls, such as medicalequipment or food, the period for the release should increase to more than two days, in order tocomplete the controls performed by the health authorities.

10) Can the imported goods be cleared by RFB (Customs Service) through a natural personcourier, that is, through an international traveller who brings goods in the baggage to a thirdparty?

No. Goods from abroad can be brought in the accompanied baggage of a traveller to a thirdparty addressee in Brazil, but cannot be cleared by RFB (Customs Service) through the couriertraveller.

In this situation, the courier traveller should declare, by the Electronic Traveller'sDeclaration of Goods (e-DBV), the carrying of goods to a third person, and identify the recipient insuch declaration. Upon arrival in Brazil, the goods so declared should be retained by RFB (CustomsService) and wait until the recipient, identified in the e-DBV, promotes its customs clearance, inwhich case the import should be carried out according to the procedures described in Section 4,depending on whether it is an importation under the temporary importation or tax exemptionregime.

11) How the value of the imported goods is determined?The value of the goods should be informed by the sender to the international courier carrier

company and proven by means of the commercial invoice, in case the delivery corresponds to apurchase and sale transaction, or by a proforma invoice in transactions other than purchase and sale,based on the value of the goods as stated in the contract (lending or leasing, for example) or in thebook value (in case of transfer of the goods from the sender's equity for its own use in Brazil). Theinvoice or proforma invoice should accompany the order.

In order to calculate the import customs value, in case of taxable importation, the value ofthe goods should also reflect the costs of transport to the recipient's address and, if applicable, theinternational transport insurance.

It is noteworthy that, in the absence of evidence demonstrating the value of the goodsCustoms supervision should assess them based on a method set out in IN RFB No. 1.073, of 2010.In case the value of the goods exceeds US$ 3,000.00 (three thousand US dollars), except forimports under the temporary importation regime, the operation cannot be cleared according to thisSection, but in the form of Section 4.

12) The international courier carrier company can also act as a logistics operator in the formof Section 3?

Yes. Since duly enabled according to IN RFB No. 1.335, of 2013, the courier company canact as a logistics operator.

13) How can I give more flexibility to the entire process of sending a delivery to Brazil viacourier?

Previously, the courier company should be informed on the number of the recipient'sidentification document (passport, CPF or CNPJ of the consignee), then provide completedocumentation on the import, together with commercial invoice and other documents, in line withthe type of operation to be held, depending on whether it is a temporary or tax-exempt importation.


In addition to the provisions of this Guide, it applies alternatively:

- Instrução Normativa RFB No. 1.073, of August 2, 2010.

SECTION 4

Importation of goods under cargo condition

4.1 - General Information

4.1.1 – Definition

In this type of import, the exporter delivers the cargo to an international carrier, whichperforms the transportation to a port, airport or border point in Brazil.

At the bonded port, airport or border point, the cargo is unloaded and delivered by theinternational carrier to a depositary - usually the company that manages the airport, port or portcargo terminal. It is also possible the removal of cargo to a dry port located in the secondary zone.As a rule, in land borders, dry ports are located in the primary zone. Then, the consignee of thegoods (usually, the final importer) is informed by a cargo agent (the representative of theinternational carrier in Brazil) that the cargo was unloaded, handing the corresponding "bill oflading", a document which allows the importer to claim it legally before the Customs and thedepositary (the port, airport or dry port operator company that stores the goods pending its customsclearance procedures).

Upon receiving the cargo, the infrastructure management company of the bonded port, airport,and port terminal or land border should inform Customs of the presence of cargo therein. Thisinformation is provided electronically via Integrated Foreign Trade System (Siscomex).

Once the presence of cargo is informed and in possession of the relevant bill of lading, falls tothe importer (or its representative) to initiate customs procedure to clear and release the goods. Suchprocedure is called "import customs clearance" and begins with the lodgment of a formal customsdeclaration, usually through the Siscomex Importation.

4.1.2 - General information on customs clearance

The formal customs declaration referred to in the previous paragraph is called "ImportDeclaration" (DI) or "Simplified Import Declaration" (DSI). In addition to the electronic format,there is also the DSI form, of limited use, for which uses are also explained in this Section.

It is also worth remembering that the goods subject to sanitary and other specialized controls(such as plants and parts thereof, animals, medical and pharmaceutical products, arms andammunition) can only be designated in a DI after the consent from the their own control agency.This consent is formalized and expressed in the form of an Import License (LI) or Simplified ImportLicense (LSI), in the case where clearance is performed by DSI. Both licenses are reported andprocessed in Siscomex, except for clearance processed by DSI form, where the consents can beformalized in such very document.

The authorities should take action only after the lodgment of the declaration by the importerin Siscomex (directly or by means of a representative) or the delivery of the DSI form. It should benoted, therefore, that Customs takes action only after the importer or its representative lodges a DIor DSI, also remembering that in Brazil the importer should lodge the import declaration within aperiod of ninety (90) days from the date of unloading. Thereafter, the merchandise is consideredlegally abandoned and subject to penalty of loss. Within that period, worth repeating, Customs can-not assume any intention of the importer (which can even arrange for returning the goods abroad ortheir destruction) and, either, take action to promote the withdrawal from the customs warehousewhere it is located.

The importer, its agent (employee or manager) or a customs broker agency with a specificmandate is legitimated to perform the import customs clearance. In Brazil, anyone with managerialpowers or the employee with a specific mandate for customs clearance can act as agent of theimporting entity. In either case, the agent or the customs broker should be enabled by Customs, asexplained in the following section 4.1.3. An importer should be accredited for the activities relatedto Customs clearance, more than one person, at any of the above categories, with unlimitedquantities.

In order to carry out the import customs clearance, in addition to the corresponding DI or DSI,are required:

the bill of lading or substitutive document, according to the customs legislation (e.g. the e-DBV, incase of goods brought as baggage intended for legal persons, in conformity with paragraph 2 ofArticle 44 of the IN RFB No. 1.059, of 2010 );

power of attorney of the customs broker or his agent, if applicable; and proof of the contractual relationship for the provision of logistics services, if the importer is

the very logistics operator

Commercial invoice and the contractual instrument should not be required for import of goodsunder the temporary importation regime or tax exemption based on Law No. 12.780, of 2013, forthe purposes of the events related to the Games. In the case of tax-exempt importation, the waiverof the commercial invoice and the contractual instrument does not apply to the circumstancesprovided for in Article 4, paragraph 4, item II, of Law 12.780, that is, durable goods imported tax-exempt and conditioned to donation commitment.

Goods should be cleared after the completion of customs clearance. However, the deliveryshould also depend on the presentation, by the importer or his representative, of the correspondingRelease Note for Foreign Goods (GLME) issued by the State Department of Treasury. At thediscretion of the federal units, it may be dispensed the requiriment of the Release Note for ForeignGoods without proof of ICMS gathering in the import of goods and items related with the Olympicand Paralympic Games 2016 dispatched under protection of the Special Customs Regime oftemporary admission.

If the state or district legislation does not dispense it, once the GLME is presented, the goodsshould be released to the importer, emphasizing, however, that the non-payment of cargo storageand handling costs should give rise to retention by the depositary. About this retention, it should benoted that the Federal Revenue (Customs Service) has no interference.

4.1.3 - Enabling to operate the Siscomex

As access to Siscomex is controlled, the Federal Revenue of Brazil (Customs Service)requires the importers and exporters' qualification, by which it binds, in the system, the importing orexporting legal person to the natural person responsible for it before the RFB.

Every legal person once registered before the RFB (Customs Service) has an individual (nat-ural person) legal representative who may be the holder of such legal person, partner manager orany other person with a mandate for this purpose (a lawyer or an accountant, for example).

The license to operate the Siscomex binds the legal person to the legal representative andallows not only that person to submit customs declarations in the system on behalf of the legalperson for whom responds and interacts through the system with the customs supervision during thecustoms procedures, but also enables this representative to accredit, in Siscomex, representatives(directors, managers, employees), as well as customs brokers to perform activities related tocustoms clearance.

The procedures for this qualification are disciplined in Instrução Normativa RFB No. 1.603,of December 15, 2015, supplemented by the provisions of this section.

In the specific case of imports aimed to the events related to the Games, with the benefit oftax exemption or under the temporary importation regime based on Law No. 12.780, of 2013, thisGuide provides simplified procedures, which consist of the following:

the entities established in Brazil qualified to enjoy tax benefits on imports provided for by Law No.12.780, of 2013, should be enabled to operate the Siscomex in the expressed sub modality, whichcorresponds to the waiver of the financial capacity demonstration to perform imports and exports;

the foreign entity representative eligible to tax benefits on imports provided for by Law No.12780, of 2013, under item XIII of paragraph 2 of Art. 4 of that Law, that is, the logisticsoperator, should also be qualified in the expressed sub modality; the accreditation of customs broker to handle customs clearances at Siscomex for theInternational Olympic Committee (IOC), the International Paralympic Committee (IPC), theNational Olympic Committees (NOCs) (foreign entities), the National ParalympicCommittees (NPCs) (foreign companies), the international sports federations (FDI), the Courtof Arbitration for Sport (CAS), the World Anti-Doping Agency (WADA) and for accreditedmedia companies and transmitters residents abroad, subject to accreditation made by the legalrepresentative of the entity through Siscomex. It should also be carried out by the RFB(Customs Service) in response to an application lodged by the Organizing Committee of theRio 2016 Olympic and Paralympic Games (the Rio 2016) or by the customs broker, upon jobhiring proof;

Accreditation requests for customs brokers, submitted by the Rio 2016 Committee, in favor ofthe IOC, IPC, NOCs, FDI, NPCs, CAS, WADA and media companies and accredited transmittersresidents abroad should be filed and processed in the same qualification requirement for fruition oftax benefits provided for the events related to the Games, according to the RFB InstruçãoNormativa No. 1.335, of 2013, or at any other time, in accordance with Instrução Normativa RFBNo. 1.603, of 2015, in any attendance service unit of the Federal Revenue (Customs Service).

Note that only persons established in Brazil (recorded in tax files of the RFB) might qualify tooperate in Siscomex. The entities who are not established in Brazil might only perform imports bymeans of a representative, whether natural or legal person, hired under the terms of item XIII ofparagraph 2 of Article 4 of Law No. 12.780, of 2013; that is, by means of a logistics operator.

The logistics operator authorized to operate in the Siscomex, according to Instrução Norma-tiva RFB No. 1,603, of 2015, in turn, can operate the system directly and accredit the representativeand customs broker to perform the activities related to customs clearance procedures.

It should be noted that the logistics operator might issue import declarations in its own name,that is, act as holder of tax benefits on the import of goods, since it is duly enabled to enjoy thesebenefits according to the Instrução Normativa RFB No. 1.335, of 2013. For more details onimporting by means of a logistics operator, see the guidelines contained in Section 4.1.4.4.

There is no hindrance for an international carrier company located in Brazil to act aslogistics operator. Thus, an international courier company operating in Brazil can also be enabled,under the condition of item XIII of paragraph 2 of Article 4 of Law No. 12.780, of 2013 and thuscarry out imports in its own name, on behalf of its contractor.

4.1.4 - Ways to promote imports

Ways to promote imports are taken here as the ways in which the interested party canaccomplish the importation of goods.

4.1.4.1 - Direct Import

In this way, the person concerned promotes the import of the goods in its own name,registering the importation as its own.

4.1.4.2 - Import on account and order of a third party

In this way, the person who buys goods abroad, called "buyer", hires a third party, legalperson, to formalize the importation before the Federal Revenue (Customs Service) and clear it. Inthis modality, the third party is who lodges the DI on its behalf, and due to this is called theimporter. However, contractually speaking, this party acts a mere service provider for the "buyer".

This way of promoting imports entails tax liabilities to the buyer and reduces theresponsibilities of the importer, and is disciplined in Instrução Normativa SRF No. 225, of October18, 2002.

4.1.4.3 - Import made to order

In this mode, the importer buys goods abroad to resell them to an ordering company.

This way of promoting import, regularly formalized, moves away the tax effects of theimportation to account and order of the ordering party and is disciplined in Instrução NormativaSRF No. 634, of March 24, 2006.

4.1.4.4 – Import via logistics operator

Law No. 12.780, of 2013, which established tax benefits for the Games, also created this wayof import in its item XIII, paragraph 2 of Article 4.

By this way, the ones that can perform imports free of taxes (listed in Section 4.2), accordingto Article 4 of that Law can hire a natural or legal person for such import, similar to an import onaccount and order, but with an important difference in relation to this form of import: the contractorshould have the same tax benefits of the actual recipient of the imported goods if it was a directimport, provided the contractor is properly entitled to such benefit in accordance with InstruçãoNormativa RFB No. 1.335, of 2013.

If the logistics operator is a natural person, it should reside in Brazil, be civilly capable, be ina regular tax status before the National Treasury and duly enabled under the terms of the RFBInstrução Normativa RFB No. 1.335, of 2013. It should be noted, however, that the customs brokeris prevented from lodging an import and export declaration in its own name, reason why it mightnot act as a logistics operator.

This way of promoting importation is especially useful for entities that are entitled to thebenefits of Article 4 of Law No. 12.780, of 2013, and are not established in Brazil and thereforecannot operate the Siscomex.

Nevertheless, the same legal provision allows that even the ones established in Brazil, such asthe Rio 2016 Committee, which is also entitled to tax exemptions set out in the referred Article 4,can perform the import via a hired logistics operator.

It is important to mention that the logistics operator hired and duly authorized under theprovisions of Instrução Normativa RFB No. 1.335, of 2013, should also perform, for the contractor,imports under the special regime of temporary importation provided for in Article 5 of that sameLaw.

Imports under the special regime of temporary importation based on Article 5 of that Lawdoes not necessarily require the lodgment and record of the import declaration through Siscomexand should be held in accordance with the Simplified Import Declaration (DSI form) as the templatein Annex IV to this Guide. However, the imports with tax exemption, except for the imports in theaccompanied baggage regime, the imports held through an international courier and the imports ofgoods belonging to the Olympic or Paralympic teams, the CAS, WADA or to the accredited mediacompany and transmitters (as per item 4.2.5), should be carried out in Siscomex.

The logistics operator should identify, in the field "Additional Information" of DI or DSI, thecontractor recipient of the goods imported and the digital dossier number corresponding to theenabling application for tax benefits on imports, according to Instrução Normativa RFB No. 1.335,of 2013 or to the very qualification ADE, if such act has already been signed.

Information on the qualification ADE should not be required, according to the above expla-nations, when the contractor is:

the International Olympic Committee or the International Paralympic Committee; the National Olympic Committee or National Paralympic Committee (foreignentities); the International Sports Federation; the World Anti-doping Agency – WADA; the Court of Arbitration for Sport – CAS; and an accredited media company or accredited transmitter not established in Brazil.

A logistics operator can act for different contractors, but the customs clearances should beindividualized for each contractor.

In the qualification procedure for the benefits of Law No. 12.780, of 2013, according to theInstrução Normativa RFB No. 1.335, of 2013, or until the moment of the customs clearance, thelogistics operator should include in the respective file/digital dossier (formalized according to theIN RFB No. 1.335, of 2013), the term of information in which it is presented as a logistics operatorunder item XIII, paragraph 2, Article 4 of Law No. 12.780, of 2013, and the contractingorganization (contractor) is qualified, as well as inform the object of the hiring, by attaching to thisterm the following documents:

- From the logistics operator: copy of the identity document of the person signing the aforesaid term of information; proxy document (mandate or copy of the bylaws) that confirms the capability of theperson signing the term to represent the logistics operator, when it comes to different personfrom the responsible, according to the CNPJ; and proof of the contractual relationship with the contractor.

- From the contractor (even in case of a foreign entity): copy of the identity document of theperson signing the contract or statement proving the existence of such contract, accompanied by itssignature.

The logistics operator's information term should also list all documents and copies of theenclosed documents, inform the number of pages of each one, state that all them are truth, and haveall pages (including the documents attached) initialed by the application signatory.

The proof of the contractual relationship for the provision of logistics services to partieslocated abroad should be made by a contract or contractor's declaration submitted to the FederalRevenue (Customs Service), stating at least the:

entity identification (name and address); identification of the signatory (name and number of the Brazilian document orforeign passport); identification of the position of the signatory before the entity; identification of the contracted logistics operator (name, CNPJ and address); expiry date of the contractual relationship; statement informing that the logistics operator has been contracted to providelogistics services for customs clearance in Brazil for the purposes of its participation in theRio 2016 Olympic or Paralympic Games; and signature, place and date

It is noteworthy that a certified translator should translate the proof of the contractualrelationship, if written in a foreign language, into Portuguese.

The attachment of the term of information and the documents referred to above can be madeelectronically, in accordance with the Instrução Normativa RFB No. 1.412, of 2013, or in person,including at the customs unit where the first import clearance takes place according to thecontractor's interest.

4.1.5 - Advance customs clearance

On an ordinary basis, import customs clearances can only be initiated after the arrival of thegoods in Brazil. This means that, as a rule, it is not possible to lodge an import declaration withoutthe actual arrival of the goods in the country.

For imports destined to the events related to the Games, however, customs clearance isallowed to start before the arrival of cargo, by the anticipated registration of DI in Siscomex or, incase of import under the special customs regime of temporary importation, by using the SimplifiedImport Declaration Form (DSI form). See the guidelines set out in Section 4.2.4 to clarify thiscircumstance.

4.1.6 - Advance delivery of goods

In some cases, upon request of the importer, Customs might authorize the delivery of thegoods to the importer prior to the completion of customs examination, such as:

unavailability of sufficient physical infrastructure for storage or inspection of the goods attemporary stores under customs control (premises and enclosed or unenclosed spaces approved byCustoms) or at other nearby customs warehouses; and

need for complex assembly of the goods to carry out their physical examination.

Beyond the cases of Article 47 of IN SRF No. 680, of 2006, the following should also besubject to advance delivery, upon application of the interested party, goods belonging to theOlympic and Paralympic delegations that will participate in the events related to the Games; andequipment for media coverage of these events, including generation, editing and transmission ofsound and image.

4.2 - Imports of goods with tax exemption

Importation of cargo with tax exemption is subject to conditions of objective and subjectivenature. It is important to consider that the fruition of the tax benefit requires the performance ofprevious procedures under Brazilian law. In this sense, the importer should decide in advance aboutthe exemption application on any of the imports in order to meet, beforehand, the conditions set outin the legislation.

The tax exemption on the import of goods intended for use or consumption exclusively inactivities directly associated to the organization or accomplishment of the events related to theGames, set up in Article 4 of Law No. 12.780, of 2013 comprises the following taxes, levies andcharges:

Import Tax - II; Tax on Industrialized Goods - IPI linked to the importation;

Contribution to the Social Integration Program and Investment Program for Civil Servants levied onthe import of goods and services - PIS/Pasep-Import;

Contribution to the Social Security Financing levied on the import of goods and services -COFINS-Import; Utilization rate of the Integrated Foreign Trade System; Additional Freight rate for the Renewal of the Merchant Marine - AFRMM; Utilization rate of the Electronic System for Control of the Collection of the Additional

Freight Rate for Renewal of the Merchant Marine - AFRMM - MERCHANT;Contribution for Intervention in the Economic Domain - CIDE on fuel imports; and

It should be stressed that the fruition of that tax benefit depends on the prior qualification ofthe beneficiary, according to Instrução Normativa RFB No. 1.335, of 2013.

4.2.1 - Beneficiaries of imports with tax exemption

Law No. 12.780, of 2013, provides for the possibility of exemption for imports carried out by: the International Olympic Committee (IOC) and International Paralympic Committee (IPC);

the National Olympic Committees or National Paralympic Committees (foreign entities); international sports federations; by World Anti-doping Agency – WADA; Court of Arbitration for Sport – CAS; national or regional administration entities of Olympic and Paralympic sports; the sponsors of the Games; the Service Providers of the IOC or IPC; the Organizing Committee of the Rio 2016 Olympic Games - RIO 2016; Service Providers of the Rio 2016; accredited media companies and transmitters; and natural or legal person contracted by the aforementioned entities to represent them.

With regard to the exemption of fees for using Siscomex and the Merchant systems, these canonly be recognized after their clearances, in the form of tax refund application, which should beformalized in accordance with the Instrução Normativa RFB No. 1,300, of November 20, 2012.

4.2.2 - Goods to which the exemption applies

Any type of goods (new or used) used in the organization and accomplishment of the Eventsrelated to the Games can be imported free of taxes EXCEPT goods called "durables" in accordancewith Law No. 12.780, of 2013, with a unit value exceeding R$ 5.000,00 (five thousand BrazilianReais), which should be imported under the temporary importation special regime (see section 4.3of this Guide)

According to an amendment made in 2015, durable goods with unit value higher than R$5,000.00 (five thousand reais) may be imported tax-exempt, since donation commitment isundertaken and formalized for the benefit of any of the entities referred to in section II and III ofArticle 6 of Law No. 12.780, of 2013.

According to item XVII of Article 2 of Law No. 12.780, of 2013, “durable goods” are thosewhose "lifespan" exceeds one (1) year.

For the purposes of this Guide, “lifespan” is the potential duration term of a good in ordinaryconditions of use.

The above-mentioned value is considered the unit value of the goods, meaning its customsvalue for "statistical unit of measurement." In general, the customs value is the price of the goodand the freight and insurance costs incurred in the importation.

The statistical unit of measurement is informed automatically in Siscomex when filling theNCM field of the Goods Sheet of the declaration. It can be meter, kilogram, pair, etc.

It is noteworthy that the provision of quantity information expressed in a statistical unit ofmeasurement different from that in Siscomex provided for the relevant tariff classification code ofthe goods in the Mercosur Common Nomenclature (NCM) is a violation subject to a fine of 1%(one percent) on the value of the good, but not less than R$ 500,00 (Article 84, II, of MedidaProvisória (Implementation Measure) No. 2158-35 of August 24, 2001).

There are no restrictions on the type and quantity of goods that can be imported, providedthey are used for the purposes set forth in the chapeau of Article 3 of Law No. 12.780, of 2013, thatis, for exclusive use or consumption in the organization and accomplishment of the events related tothe Games. However, there are prohibitions and restrictions related to health protection, public

safety and the environment, which restrict, for example, food imports without the due internationalhealth certificate or medical supplies without the permission of Anvisa. For more information onthese prohibitions, contact Vigiagro and Anvisa.

The exemption, under the conditions above, should be granted for goods or merchandise,such as:

trophies, medals, plaques, statuettes, badges, pennants, flags and other commemorativeitems;

promotional material, printed material, brochures and other goods with similar purpose, tobe freely distributed or used in the Events;

other non-durable goods, thus considered those whose lifespan is up to one (1) year,considering the types and quantities typically used in sporting activities of the samemagnitude;

durable goods referred to in Article 4 of Law No. 12.780, of 2013, whose unit customsvalue is equal to or less than R$ 5.000,00 (five thousand reais)

Failure to comply with any of the requirements and conditions set forth in this section 4.2, aswell as in Brazilian legislation, precludes the grant of tax exemption. In this case, the importershould pay the taxes due on the import as one of the conditions for customs clearance of the goods.

Durable goods and equipment intended for the events that cannot be imported with taxexemption should be admitted to the country under the special customs regime of temporaryimportation, with suspension of payment of taxes due on imports, as addressed in section 4.3 of thischapter.

4.2.3 - Restrictions and conditions

The exemption from payment of federal taxes levied on imports of goods or merchandiseshould be granted to the qualified importer, in accordance with Instrução Normativa RFB No. 1335,of 2012.

The import clearance with exemption should be made in the Integrated Foreign Trade System(Siscomex) by means of Import Declaration (DI) or Simplified Import Declaration (DSI). Theimport declaration registered in Siscomex should contain the following information, as legal basisfor the exemption:

For the Import Tax (II): inform the “EXEMPTION” tax regime and the code of legal basis"86 WORLD CUP EVENTS / RIO 2016 OLYMPIC AND PARALYMPIC GAMES";

For the Excise Tax (IPI): inform the “EXEMPTION” tax regime and in the field "LEGALBASIS OF TAXATION REGIME" fill the legal act “DEC”; issuing agency "EXEC"; actnumber "8463" and year "2015";

For the PIS/COFINS: inform the “EXEMPTION” tax regime and the code of the legalbasis "96 WORLD CUP EVENTS/ RIO 2016 OLYMPIC AND PARALYMPIC GAMES".

Imports carried out by contracted logistics operator, qualified in accordance with InstruçãoNormativa RFB No. 1.335, of 2013, supplies and waives the qualification in the circumstancesprovided for in paragraph 2 of Article 4 of Law No. 12.780, of 2013, i.e., since imports arepromoted by:

the International Olympic Committee or the International Paralympic Committee; the National Olympic Committees or National Paralympic Committees (foreign entities); the International Sports Federations; the World Anti-doping Agency – WADA; the Court of Arbitration for Sport – CAS;

the accredited media companies and transmitters not established in Brazil.

In other cases of paragraph 2 of Article 4 of Law No. 12.780, of 2013, for the fruition of taxbenefits on imports, it is required to enable the interested recipient of the imported goods, accordingto Instrução Normativa RFB No. 1.335, of 2013, in addition to enabling the logistics operator.

Whereas the clearance of imports with tax exemption should be made in the Siscomex, theimporter should also provide for the enabling of its legal representative and the accreditation of itsagents and customs brokers to operate this system as directed in section 4.1.3.

The importer should also meet the requirements of the trade authority (Secex), whereapplicable, as well as the technical requirements of sanitary control or other specialized controlsagencies. These requirements are fulfilled in the licensing stage of the importation, which is alsoprocessed in Siscomex. Note that the majority of goods has the licensing exemption automaticallyrecognized in Siscomex, allowing the importer to hold the immediate registration of the DI.However, in general, food, pharmaceutical, medical and hospital products, as well as the import ofarms and ammunition are subject to approval by the competent control authority.

It should be noted, however, that imports with tax exemption according to the legal basismentioned above are waived from the following common requirements:

examination that proves the nonexistence of a national similar; and the transportation in Brazilian flag ship (for the international waterway mode of transport).


The import with tax exemption provided for in Article 4 of Law No. 12.780, of 2013, shouldcomply with the procedures set out in this Guide.

Alternatively, it should be applied the general rules for the import customs clearance ofInstruções Normativas SRF No. 680, of 2006, and No. 611, of 2006, regarding the use of Siscomexelectronic DSI or DSI on paper form.

It is noteworthy that the RFB (Customs Service) only takes action upon application of aninterested party. The mere arrival of a cargo in Brazil does not allow Customs supervision toimplement the relevant clearance procedures without the importer have lodged a DI or electronicDSI indicating the intended customs regime (customs warehouse, re-export, nationalization forhome use, temporary importation, etc.).

For imports cleared by DI, the importer can monitor the status of the respective cargo and theprogress of customs clearance through the APP “Importador” (“Importer”) of Serpro, available onApple Store (for IOS devices) or Play Store (for Android devices).

Imports for home use with the exemption of Article 4 of Law No. 12.780, of 2013, requiresthat customs clearance be carried out in Siscomex (Article 7 of the IN RFB No. 1.313, of 2012).Exceptions to that provision are imports of accompanied baggage and "door to door" transportation(via international courier), dealt with in sections 2 and 3 of this Chapter and goods belonging to theOlympic and Paralympic teams, the CAS, WADA or accredited media companies and transmitters(as per item 4.2.5 below).

Customs clearance for the import of goods with tax exemption, in Siscomex, might beperformed by Import Declaration (DI), or Electronic Simplified Import Declaration (e-DSI).However, the electronic DSI cannot be used for imports:

in amount exceeding US$ 3,000.00 (three thousand US dollars) or the equivalent in anotherforeign currency (item II of Article 3 of the IN RFB No. 611, of 2006); and

carried out under “made to order” or “on account and order” which might be formalizedonly via DI, and performed only if the buyer is set up in Brazil (once Siscomex requires theCNPJ registration number – National Register of Legal Persons – of both the importer andthe buyer).

Imports might be performed directly by the beneficiary, i.e., with the DI or electronic DSIlodged in its own name.

Imports held by 'account and order' of a third party (see item 4.1.4.2 of this section) and'made to order' (see item 4.1.4.3 of this section) might be declared only by DI and require that thecontractor of the importer is set up in Brazil.

Imports performed by logistics operator under the importer condition (see item 4.1.4.4 ofthis Section) might be declared via DI or DSI.

In the course of customs clearance, the inspection team of RFB (Customs Service) shouldrequire the logistics operator to provide a proof of its employment by the recipient of the importidentified in the "Additional Information" of DI. For this proof, in replacement of the contractualinstrument, it can be used a statement of the contractor domiciled abroad, addressed to RFB(Customs Service), that the logistics operator has been contracted to provide logistics and customsclearance services for the purposes of participation in the 2016 Olympic or Paralympic Games.Note that the relevant documents should be translated into Portuguese, when written in anotherlanguage.

Note that it is possible to submit this document and others to instruct the customs importclearance through the Generator Program of Attachment of Documents (PGS), according toInstrução Normativa RFB No. 1.412, of 2013. This facility eliminates the physical submission ofdocuments to RFB (Customs Service).

For the digital delivery of documents through the PGS, the applicant, pursuant to the terms ofArticles 4 and 5 of IN RFB No. 1.412, of 2013, should request the creation of a digital servicedossier in any administrative unit of the RFB (Customs Service), upon submission of the electronicform called "Request of Digital Service Dossier." For further information about the digital deliveryof documents, refer to link:

http://www.receita.fazenda.gov.br/PessoaFisicaeJuridica/SolicitacaoJuntada/DocumentosDigitais/Default.htm

For the registration of DI or electronic DSI, the importer should meet the licensingrequirements under the Siscomex rules for each of these instruments.

Once fulfilled this requirement, the importer should advance customs clearance with priorregistration of DI (paper form), that is, the importer should NOT wait until the arrival and storage ofcargo coming from abroad to lodge the declaration in Siscomex. Nevertheless, the preregistration ofthe electronic DSI in Siscomex is not possible given the impossibility of rectifying such declarationin the course of customs clearance.

4.2.4.1 - Instruction of the import declaration in Siscomex



The following documents should be submitted to the Federal Revenue (Customs Service) toperform customs clearance:

the bill of lading or a substitute document, according to the customs legislation (e.g. the e-DBV, in case of goods brought into the country as baggage and intended for legal persons,under paragraph 2 of Article 44 of IN RFB No. 1.059, of 2010);

the packing list, in case of goods put up in packages; and proof of the contractual relationship for the rendering of logistics services, if the importer is

the very logistics operator (if not already included in the digital dossier).

Commercial invoice should not be required for instruction of the declarations referred to inthis item, except for the case provided for in Article 4, paragraph 4, item II, of Law 12.780, that is,durable goods imported with tax exemption and conditioned to the donation commitment.

The bill of lading should not be required for clearances supported by Electronic Bill of Lading(CE) in the waterway modal, when transported by its own means (livestock) or by hand.

In case of exemption for durable goods by virtue of donation commitment, as provided for initem II of paragraph 4 of Law No. 12.780, of 2013, there is no need for expression of the donee,when this is the Federal Union, according to the template in Annex XIII of this Guide.

4.2.4.2 - Rejection of customs clearance

In the event that tax exemption is not recognized, the delivery of the goods should be subjectto the payment of taxes due on importation. If the importer does not agree with such payment, itshould submit a statement of nonconformity to the Federal Revenue (Customs Service), after whichshould occur the drafting of tax assessment. In this case, the release of the goods subject to taxassessment should depend on the payment of taxes due or the provision of a guarantee, as providedfor in Portaria (Ordinance) MF No. 389, of 1976.

The judgement of the response should follow a particular administrative procedure. If theresponse is sustained, the taxpayer should be refunded the excess amount of the guarantee renderedfor the value taken as due.

4.2.4.3 - Delivery of the goods to the importer

The delivery of the goods should be provided by the importer with the company responsiblefor its customs warehousing. Such company should deliver the goods only after the permission ofthe tax authority and still be subject:

to submission to the depositary of the Foreign Merchandise Release Note without Proof ofPayment of ICMS (GLME), in accordance with ICMS Convention 85/2009, issued by theTreasury authority of the State or the Federal District, if not waived by a State or Districtlaw; and

in the case of goods transported via waterway modal, to:✔ linkage in the Merchant system, by the importer, of the Identifier Number of Cargo(NIC) stated on the import declaration to the corresponding Electronic Bill of Lading(CE);

✔ lack of retention by the owner of the shipping company (for the non-payment offreight or payment of contribution due to declared general damage), pursuant to Article40 of IN RFB No. 800, of December 27, 2007.

The goods declared via registered DI or DSI might be subject to delivery prior to theconclusion of the customs examination, according to the instructions on item 4.1.6 of this Guide. It

is worth noting that this delivery should also depend on the submission, by the importer or itsrepresentative, of the corresponding GLME issued by the tax authority of the State or the FederalDistrict, if not waived by specific legislation.

4.2.4.4 - Waiver of ancillary obligations on importation

The imports of wrist watches, to be used by volunteers of the Games, and of beverages,intended for free distribution in Events related to the Games, are exempted from the specialregistration and application of seals requirements, when carried out by the IOC, the Rio 2016 orsponsor of the Games, as set out respectively in the Instrução Normativas RFB No 1.539, ofDecember 26, 2014 and No 1.432, of December 26, 2013.

4.2.5 - Special procedures applied to imports of goods of athletes, Olympic and Paralympicteams, the CAS, WADA and accredited media companies and transmitters

The personal belongings of the International Sports Federation, the National OlympicCommittee or the National Paralympic Committee (foreign entities), for use or consumption ofathletes and Olympic and Paralympic teams, even when imported as cargo, might be cleared withtax exemption via DSI form. This provision also comprises the commemorative items such aspennants and flags.

This procedure can also be adopted for imports carried out to the CAS and WADA, for useand consumption of their professionals.

The same procedure can also be used for the import of consumables for accredited mediacompanies and transmitters for use of their professionals (such as make-up products, clothing andconsumables - as materials for office, filming and photography), but it is forbidden to:

computer industry materials (except for recording media); and electric appliances.

It should be noted that in any case of imports by DSI form, the clearance of goods dependsalso on the consent issued by the authorities responsible for health, environment or safety, whereappropriate.

The registration of DSI on paper, as explained in this item, also requires enabling theresponsible sports entity (recipient of the imported goods), in accordance with Instrução NormativaRFB No. 1.335, of 2013. Such qualification can be replaced by enabling of the hired logisticsoperator.

The imports referred to in this item, declared via DSI form, are exempted from presenting thetax calculation demonstrative referred to in Annex IV to IN SRF No. 611, of 2006, and the taxclassification of the goods.

This exemption also comprises the importation of animal feeds and veterinary medicines andother inputs related to equestrian competition, when the control authority so condition.

In the case of DSI form lodged by the logistics operator, this latter should declare the name ofthe actual recipient of the importation in the field "Additional Information", as well as the veryADE of qualification for tax benefits, in accordance with Instrução Normativa RFB No. 1.335, of2013.

For customs clearance purposes, the same documents referred to in item 4.2.4.1 above

instruct the DSI form.

For the import clearances mentioned in this item, the US$ 3,000.00 maximum limit forimports declared by DSI form does not apply.

The same provisions of items 4.2.4.2 and 4.2.4.3 of this Guide should apply to clearancesperformed by DSI,

4.2.6 - Transfer of goods to third parties

The exemption granted based on Article 4 of Law No. 12.780, of 2013, has a personalcharacter and so the goods imported with exemption of taxes might NOT be transferred to a thirdparty before the expiration of the five (5) years term from the registry of the corresponding importdeclaration.

It should be noted, however, that certain goods imported tax-exempt only have utility for useby third parties and might be transferred at any time without the payment of taxes exonerated onimportation. This is the case of transfers of:

promotional material, printed material, brochures and other goods with similar purpose, trophies,medals, boards, figurines, badges, pennants, flags and other commemorative items, freelydistributed or used in the Events;

goods whose nature is the personal use by athletes, coaches, referees, support staff and volunteerswho work in the Events, such as apparel and clothing accessories, shoes, backpacks, lunchboxes,bottles, squeezes and similar items, sporting equipment in general, medicines and medical supplies,distributed free of charge.

In all cases referred above, the transfer of the goods does not depend on any communicationto RFB (Customs Service).

Prohibition to transfer to third parties without the payment of import tax applies to machinery,equipment (such as computers, laptops and mobile phones), devices (such as sports, sound andimage), furniture, decorative objects and temporary structures (such as stands and stalls), householdappliances and other common durable goods, whose value does not exhaust as objects, for the 2016Olympic or Paralympic Games.

Another exception to this prohibition is the transfer to another person who is entitled to thesame tax benefit as established by Article 124 of Decree No. 6.759, of February 05h, 2009, andArticle 30 of Decree No. 8463 of June 05, 2015. In such cases, the direct beneficiaries of the importtax exemptions are listed in paragraph 2 of Article 4 of Law No. 12.780, of 2013, and thebeneficiaries at the donee status are mentioned in Article 6 of the mentioned Act.

Thus, goods subject to tax exemption on importation, as established by Law No. 12.780, of2013, might be transferred before five years, without the payment of taxes, provided such transferbe made to:

the International Olympic Committee (IOC);; the International Paralympic Committee (IPC); the National Olympic Committee or National Paralympic Committee (foreign entities); the international sports federation; World Anti-doping Agency – WADA; Court of Arbitration for Sport – CAS; the national or regional administration entities of Olympic and Paralympic sports; the sponsor of the Games;

the Service Provider of the IOC or IPC; the Organizing Committee of the Rio 2016 Olympic Games - RIO 2016; the RIO 2016 service provider; an accredited media company or transmitter the Federal Union or other legal entities governed by public law; charity for social assistances, approved under Law No. 12.101 of November 27, 2009,

provided they meet the requirements of Article 14 of Law No. 5.172, of October 25,1966,and of paragraph 2 of Article 12 of Law 9.532, of December 10, 1997; and

a non-profit sports entity or other legal entity which corporate purpose is related to sports,social development, environmental protection or childcare, provided they meet therequirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9.532, ofDecember 10, 1997.

In the event of transfer to a person different from those above, the provisions of Arts. 124 and126 of Decree No. 6.759, of 2009 should apply. Thus, the amount of tax exemption on importationshould be paid with the following proportional reductions due to depreciation of value of the goodsowing to the passage of time:

up to twelve months: 0%; more than twelve and up to twenty four months: 25% ; more than twenty-four and up to thirty-six months: 50%; more than thirty-six and up to forty-eight months: 75%; and more than forty-eight and up to sixty months: 90%.

After five years, the transfer of such goods is exempt from taxation.

In the event of transfer of goods imported with exemption to a third party directly related tothe organization or accomplishment of the event, according to paragraph 2 of Article 4 of Law No.12.780, of 2013, or for a person according to Article 6, such transfer should be reported to theFederal Revenue (Customs Service) for verification of the condition for exemption of the person towhom the good will be transferred and registration (on the import declaration, or in the files) of thetransfer of the exemption beneficiary or the extinction of the tax benefit (in case of payment oftaxes). This report should be carried out by the importer, identifying the good and its original importdeclaration.

In order to perform a transfer to a third party, as referred in Article 6 of Law No. 12.780, of

2013, the Federal Revenue (Customs Service) should receive the Donation and Receipt Term(TDR), according to the template contained in Annex IX to this Guide; and, in case of payment oftaxes (termination of the benefit), the TDR is dispensed, nevertheless, it is binding the inclusion ofthe corresponding Collection of Federal Revenues Document (DARF), as proof of payment madeby the importer.

As amendment done in 2015, durable goods whose unit value is higher than R$ 5.000,00 (fivethousand reais) might be imported with tax exemption provided that a donation commitment isundertaken and formalized in favor of any of the entities referred to in items II and III of Article 6of Law No. 12.780, of 2013. There is no need of any manifestation when the donee is the FederalUnion, according to the template in Annex XIII of this Guide.

4.3 - Import under the temporary importation regime of goods used at sporting events

In this type of special customs regime, goods for international sports competitions andexhibitions might be imported with suspension of payment of taxes due on importation.

The implementation of this customs procedure for the purpose of sporting events does notdepend on any specific law and might be performed according to the ordinary legislation, asestablished in Instrução Normativa RFB No. 1.600, of December 14, 2015. However, there aredifferences of implementation of this special customs regime in relation to the temporaryimportation referred to in Article 5 of Law No. 12.780, of 2013, which is the focus of theinstructions of this Guide, as explained in item 4.3.5.3 below.

4.3.1 - Beneficiaries of imports with suspension of taxes

Based on Law No. 12.780, of 2013, the importation of goods under this regime should beperformed by:

the IOC a company linked to the IOC; the National Olympic Committees (foreign entities); the international sports federations; the WADA; the CAS; the national or regional administration entities of Olympic and Paralympic sports; the RIO 2016; the sponsors of the Games; the IOC service providers; the RIO 2016 service providers; the accredited media companies and transmitters.

It can also be a beneficiary of this regime natural or legal persons (logistics operator) hired bythe aforementioned entities to act as the representative.

4.3.2 - Goods to which suspensive customs regime applies

The Temporary Importation Regime applies, among others, to the following durable goodsand equipment:

technical and sporting equipment; technical equipment for recording and transmission of sounds and images; medical equipment; office technical equipment; andvessels intended for hosting people directly related, hired or invited by the IOC, the IPC, the

Rio 2016, the National Olympic Committees, the International Sports Federations, WADA,the CAS or employees of the Games and of people who have purchased tour packages fromsponsors and official supporters.

It is considered “durable” the good whose lifespan exceeds one year. For the purposes of thisGuide, “lifespan” is the probable duration of the good in ordinary conditions of use.

Goods eligible to this regime might be either new or used.

Note that the temporary importation regime, according to the interest or need of the importer,might also be applied to durable goods whose customs value, per unit, is equal to or less than R$5.000,00 (five thousand Brazilian Reais).

The regime might also be applied to imports of non-durable goods. However, in this case,only goods to be used or consumed by the National Olympic Committees (foreign operations), the

international sports federations, the CAS and WADA. Such regime might also be applied toimports of non-durable goods by other participating entities, provided they are duly qualifiedaccording to Instrução Normativa RFB No. 1.335, of 2013, and by media companies, when thesanitary control agency sets as a condition of its consent that the importation is carried out underthis special customs regime.

Vessels intended for hosting people directly connected, hire or invited by the IOC, the IPC,the Rio 2016, the National Olympic Committees, the International Sports Federations, WADA, theCAS or employees of the Games and of people who have purchased tour packages from sponsors orofficial supporters. Vessels intended for hosting will be considered, for tax treatment purposes andcustoms control, as foreign ships in cruise trip along the Brazilian coast. Therefore, for such cases,Instrução Normativa SRF No. 137, of November 23, 1998, and Norma de Execução (ImplementingRule) Coana No. 6, of November 21, 2013, should be applied.

4.3.3 - Restrictions and conditions

This special customs regime applies to imports of goods that are: suited to the purposes provided for in Law No. 12.780, of 2013, that is, for theexclusive use in the organization and realization of events related to the 2016 Olympic andParalympic Games in Brazil; durables, used in accordance with the length of stay required; and non-durables, if intended for use or consumption of National Olympic Committees (foreign

operations), international sports federations, the CAS and WADA, and other cases,depending on the approval of the sanitary control agency.

Please note that the license of the logistics operator hired to represent the actual recipient ofthe imported goods eliminates the need for enabling this latter.

The requirement of licensing does NOT apply to imports: under the temporary importationregime performed on the basis of IN RFB No. 1.600, of 2015; under the accompanied baggageregime; and carry out by an international courier company ("door to door" transportation), whichare explained in Sections 2 and 3 of this Guide.

The list of entities entitled to tax benefits of Law No. 12.780, of 2013 is public and availableon the link:


The import clearance of goods entered in the country under the temporary importationcustoms regime, according to Law No. 12.780, of 2013, with suspension of payment of II, IPI andPIS/COFINS taxes, should be done in the Integrated Foreign Trade System (Siscomex) through theImport Declaration (DI) or Simplified Import Declaration (DSI). The Import Declaration registeredin Siscomex should include the following information, as the legal basis of the tax suspension:

- In the DI: For the Excise Tax (IPI): inform the “SUSPENSION” tax regime and fill in the field

"LEGAL BASIS OF THE TAXATION REGIME" with “DEC”; issuing agency "EXEC";act number "8463" and year "2015";

For the PIS/COFINS: inform the “SUSPENSION” tax regime and the legal basis code "97- WORLD CUP EVENTS / RIO 2016 OLYMPIC AND PARALYMPIC GAMES" - GOODSENTERED IN THE COUNTRY UNDER THE TEMPORARY IMPORTATION REGIME.

For the Import Tax (II): inform the "SUSPENSION" tax regime and the legal basis code



"88 - WORLD CUP EVENTS / THE RIO 2016 OLYMPIC AND PARALYMPIC GAMES –GOODS ENTERED IN THE COUNTRY UNDER THE TEMPORARY IMPORTATIONREGIME" and the reason for the temporary importation – CODE. “71 to 75”

- In the DSI: Select the nature of the transaction "TEMPORARY IMPORTATION”; In the field "TAXES - PIS/COFINS" inform the “SUSPENSION” tax regime and the legal

basis code "97 - WORLD CUP EVENTS / RIO 2016 OLYMPIC AND PARALYMPICGAMES - GOODS ENTERED IN THE COUNTRY UNDER THE TEMPORARYIMPORTATION REGIME”.

4.3.4 - Maximum Deadline

There are two relevant deadlines, according to the legal basis claimed by the importer forthis regime:

for those qualified for the benefits of Law No. 12.780, of 2013, in accordance with INRFB No. 1.335, of 2013, the regime should be granted until June 28 th, of 2018 or up to anearlier date, as defined by the importer;

for temporary imports based on IN RFB No. 1.600, of 2015 (Article 9), performed byimporters not enabled according to IN RFB No. 1.335, of 2013, the regime should begranted for a period of six (6) months, extendible, automatically, for another six (6)months. It might also be extended according to the period stipulated in the contractualinstrument, which supports the importation or other document certifying the nature of theimportation, concluded between the importer and the foreigner, limited to a maximum offive (5) years.


There are two possible procedures for carrying out the imports under the temporaryimportation regime of goods arriving in Brazil under cargo condition: based on the guidelines of thepresent section of this Guide (Law No. 12.780, of 2013) and on IN RFB No. 1.600, of 2015.

In any event, the Federal Revenue (Customs Service) only takes action upon request of theinterested party. The mere arrival of a cargo in Brazil does not allow the Customs supervision toadopt measures for the respective clearance or delivery to the importer without the lodgment of a DIor DSI. The importer might monitor the cargo status and the progress of the customs clearancerecorded in a DI through the APP “Importador” of RFB (Customs Service) available on Apple Store(for iOS devices) or Play Store (for Android devices).

4.3.5.1 - Procedure based on this Guide (Law No. 12.780, of 2013)

4.3.5.1.1 - Instrument and intermediation of logistics operator

Importation under the temporary importation regime, based on this Customs Guide, allows theuse of DI or Siscomex electronic DSI, as well as of Simplified Import Declaration Form (DSIform).

Imports might be performed directly by the beneficiary, i.e., with the DI or DSI registered onits own behalf, if the importer is set up in Brazil; or performed by means of a logistics operator, whoshould register the import declaration on the contractor's behalf. In this case, the hired logisticsoperator should identify the contractor in the "Additional Information" field of the DI or Siscomexelectronic DSI, or the Simplified Import Declaration Form (DSI form), as well as its Executive

Declaratory Act (ADE) (or the digital dossier number if the ADE has not yet been published), whichhave enabled the operator.

The enabling of the logistics operator for the benefits of Law No. 12.780, of 2013, accordingto the IN RFB No. 1.335, of 2013, dispenses the enabling of the recipient of the imported goods.

Refer to Section 4.1.4.4 for more details on the performance of the logistics operator incustoms clearance.

4.3.5.1.2 - Prerequisite for registration of the Import Declaration (DI) or Simplified ImportDeclaration (DSI)

The importer should apply for the granting of the regime via electronic process (e-process),using the Temporary Importation Application (RAT), whose template is contained in Annex III tothis Guide, and other clearance instructional documents (referred to in item 4.2.4.1), prior to theregistration of the declaration.

In the case of a logistics operator acting as the third party representative, in the form ofsubparagraph XIII of paragraph 2 of Article 4 of Law No. 12.780, of 2013, this third party (therepresented part) should be identified in the field "Additional Information" of the said RAT.

It is noteworthy the possibility of presentation of these documents and others which willsupport the import clearance, in digital form, through the Generator Program of Attachment ofDocuments (PGS), according to IN RFB No. 1.412, of 2013. This paperless concept facilitydispenses physical presentation of documents before the Federal Revenue (Customs Service). Forfurther information, refer to link:

http://idg.receita.fazenda.gov.br/acesso-rapido/processos/orientacoes-gerais/pgs-programa-gerador-de-solicitacao-de-juntada-de-documentos-a-processo-digital

For the registry of the DI or DSI, the importer should meet also the licensing requirementsunder the Siscomex rules applicable to each of these instruments, in addition to considering thespecial customs regime of temporary importation.

Licensing requirements for Siscomex electronic DSI also apply to clearances made based onthe Simplified Import Declaration form (DSI form), in which case the related consents should beassigned in the declaration form itself, or by presentation of the LI or LSI statements obtained inSiscomex.

Once fulfilled this requirement, the importer should advance customs clearance upon thepreregistration of the DI. That is, the importer does NOT have to wait for the arrival and storage ofcargo coming from abroad to lodge a declaration in Siscomex. No advance registration of Siscomexelectronic DSI is possible, taking into account the impossibility of its rectification during the courseof customs clearance.

The number of the above electronic process should be consigned in the corresponding DI(field "Linked Process") to establish the connection between both. In case of using a DSI, theprocess number should be entered in the field "Additional Information".

4.3.5.1.3 - Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)

- Instruct the DI or DSI:



the bill of lading or its substitutive document, according to the Customs legislation (e.g.the e-DBV, in case of goods brought as baggage intended for legal persons, as in paragraph2 of Article 44 of the IN RFB No. 1.059, of 2010); BUT the bill of lading is not requiredfor clearances made through the Electronic Bill of Lading (CE) in the waterway transportmode.

the packing list in the case of goods packed in packages; the Liability Term, which should be formalized, in case of DI or electronic DSI

(SISCOMEX), in the "Additional Information" field; or, in case of form-DSI, should beformalized on the declaration form itself, or alternatively, could be presented according tothe template set out in Annex VI, which filling instruction are found in Annex VII; and

a proof of the contractual relationship for the provision of logistics services, if the importeris the very logistics operator (according to item 4.3.5.1.1).

Commercial invoice and contractual instrument related to the imported goods should not berequired.

The Liability Term (TR) built in the “Additional Information” of the DI or electronic DSI orDSI form should follow the next standard text:

“I hereby declare to take over full responsibility for the fulfillment of all obligations arisingfrom the application of the temporary importation special customs regime on goods on this importdeclaration, undertaking to pay to the National Treasury the total amount of taxes and suspendedfederal contributions in the event of non-compliance with the rules established for the regime.

This liability term, which is endorsed by the servant or agent / legal responsible in charge ofthe registration of this import declaration, under mandate with specific clause to subscribe it, isvalid while not terminated the special customs regime and covers the initial concession period andall extension periods that might possibly be obtained.”

4.3.5.1.4 - Granting of the regime

The granting of the regime occurs through the release of DI or DSI.

The rejection of granting the regime should be expressly notified and reasoned, taking intoaccount the legislation in force and the information contained or missing in the TemporaryImportation Regime Application (RAT) and documents attached thereto.

4.3.5.1.5 – Guarantee waiver for the suspended taxes

The Federal Revenue of Brazil (Customs Service) should waive the lodging of guarantee forthe suspended taxes:

if the recipient of the imported goods or its logistics operator, in whose name the DI or DSIis registered, is enabled in the form of IN RFB No. 1.335, of 2013;

in the importation of sports equipment and similar devices for use by the Olympic and Paralympicathletes; and

in the importation of horses for Olympic competition and materials accompanying them, includingfeed and veterinary medicines.

4.3.5.1.6 – Rejection of the regime (appeal, cancellation of the DI and other procedural act)

Within 30 days from the rejection, the importer has the right to lodge an appeal to ahierarchical authority with major powers over that that has given the negative decision.

If the rejection is maintained, the cancellation of the DI or DSI might be authorized, and theimporter, upon request, enabled to return the goods abroad or lodge another DI or DSI in anotherspecial customs regime, with payment or suspension of taxes.

4.3.5.1.7 - Delivery of the goods to the importer

The importer should arrange the delivery of the goods with the company responsible for thecustoms storage. Such company should deliver them only after approval by the tax authority andstill be subject:

to the submission to the depositary of the Foreign Merchandise Release Note without Proofof Payment of ICMS (GLME), in accordance with the ICMS Convention 85/2009, issuedby the Treasury authority of the States or the Federal District, if not waived by the State orFederal District law; and

in the case of goods transported in the waterway modal, to: linkage to the Merchant system, by the importer, of the Cargo Identifier Number (NIC)

indicated in the import declaration to the corresponding Electronic Bill of Lading(CE);

absence of retention by the owner of the shipping company (for lack of payment offreight or contribution due to declared general damage), according to Article 40 of INRFB No. 800, of December 27, 2007.

The delivery of goods declared by DI or DSI might occur prior to the conclusion of thecustoms examination, according to the instructions on item 4.1.6 of this Guide. It is worth noting,however, that such delivery should also depend on the submission, by the importer or itsrepresentative, of the corresponding GLME issued by the State or Federal District tax authority, ifnot waived by the specific legislation.

4.3.5.1.8 - Special procedures applied to imports of goods for the National Olympic Committees,the National Paralympic Committees, the international sports federations, the CAS and WADA

In the imports referred to in this item and declared by DSI form is waived the presentation ofthe tax calculation demonstrative mentioned in Annex IV to IN SRF No. 611, of 2006.

This waiver also covers the importation of horses and materials accompanying them,including feed and veterinary medicines.

In all cases in which it is waived the presentation of the demonstrative of calculation ofsuspended taxes, it is also waived the tariff classification of the imported goods.

4.3.5.1.9 – Forms of termination of the regime

One of the situations below, or a combination thereof might terminate the temporaryimportation performed based on Article 5 of Law No. 12.780, of 2013:

re-exportation of the goods (return abroad); clearance for nationalization, with payment of taxes due on importation or with tax

exemption, if possible this tax treatment; donation of the goods for an entity listed in items II and III of Article 6 of Law No. 12.780,

of 2013; transfer to another special customs regime, under the provisions of IN RFB No. 121, of

2002; or destruction of the goods.

In case of re-exportation, see the guidelines in Chapter 3 (Export).

The clearance for nationalization requires the registration of DI or DSI, by application of theguidelines set out in section 4.2.4 of this chapter, with the exception that the goods dealt with in thatclearance need not to be physically taken to a port or airport for the accomplishment of thecorresponding customs clearance. This clearance for nationalization might be performed at any unitof RFB (Customs Service).

The clearance for nationalization might be made via DSI form if the value of the goods doesnot exceed US$ 3,000.00 (three thousand US dollars) or the equivalent in another currency, and iftax exemption does not apply. In this case, regardless of the value of goods, the clearance fornationalization should be done in Siscomex.

The donation of goods in accordance with items II and III of Article 6 of Law No. 12.780, of2013, comprises donations:

for the Federal Union or other legal entities governed by public law; for charity social assistances, certified according to Law No. 12.101 of November 27, 2009,

provided they meet the requirements of Article 14 of Law No. 5.172, of October 25, 1966,and of paragraph 2 of Article 12 of Law 9.532 of December 10, 1997; and

for non-profit sports entities or other legal persons, which corporate purposes related tosports, social development, environmental protection or childcare, provided they meet therequirements of subparagraphs "a" to "g" of paragraph 2 of Article 12 of Law No. 9.532, ofDecember 10, 1997.

This donation should be proven by the donee through a proper term in the form of theDonation and Receipt Term (TDR) attached to this Guide (Annex IX), which should also providethe clearance for nationalization of the goods upon registration, on its behalf, of DI or DSI inSiscomex at any Customs administrative unit of RFB (physical submission of the goods received asdonation is not required).

For the destruction of goods, the importer should submit an application at any Customsadministrative unit of the Federal Revenue of Brazil, listing, for each good to be destroyed, thedescription, the number of the corresponding proceeding or customs declaration by which thetemporary importation regime was granted, the value of the goods (as laid down in the customsdeclaration) and its location. Until their authorized destruction, the custody of the goods shouldremain under the responsibility of the importer.

In the specific case of the temporary importation of Olympic or Paralympic horses, if thereis the death of the animal demonstrably enrolled in the Games, the respective termination of thespecial regime of temporary importation should take place with the presentation of the animal'sDeath Certificate, without levying of taxes.

4.3.5.2 - Procedures based on Instrução Normativa RFB No. 1.600, of 2015

4.3.5.2.1 – Instrument and intermediation of logistics operator

Imports under the temporary importation customs regime, based on this legislation, allows theuse of the DI and Siscomex electronic DSI, as well as, in the case of goods for international sportingevent, the use of the DSI form (Article 19 of IN RFB No. 1.600, of 2015), as the template approvedby IN RFB No. 611, of 2006, also included in Annex IV to this Guide.

According to this legislation, the special customs regime of temporary importation might also

be granted to the entity promoting the event to which the goods are intended for or to the companycommissioned as responsible for the logistics and customs clearance (Article 8, paragraph 1, items Iand II, of IN RFB No. 1.600, of 2015).

The admission procedure based on the IN RFB No. 1.600, of 2015, does not require theenablement of the logistics operator to the fruition of the tax benefit in the form of IN RFB No.1.335, of 2013.

As for how to prove the contractual relationship on the intermediation of the logistics operatorin relation to the contractor, other provisions of Section 4.1.4.4 might be applied.

4.3.5.2.2 - Prerequisite for registration of the Import Declaration (DI) or Simplified ImportDeclaration (DSI)

The importer should apply for the concession of the regime by presenting the TemporaryImportation Application (RAT) according to the template in Annex I to the IN RFB No. 1.600, of2015, and Annex III to this Guide. For this purpose, the importer should formalize a process(Article 13 of IN RFB No. 1.600, of 2015).

Note that it is possible digital presentation of that document and other instructionalinstruments of the import clearance through the Generator Program of Attachment of Documents(PGS), according to the IN RFB No. 1.412, of 2013. This facility eliminates the physicalpresentation of documents in the Federal Revenue (Customs Service). For further information, referto the link:


Once this requirement is complied, the importer might lodge the import declaration before thearrival of goods in the country (Article 14 of IN RFB No. 1.600, of 2015). This option is onlypossible for customs clearances made by DI, taking into account that the Siscomex electronic DSIdoes not allow rectification.

4.3.5.2.3 - Instruction of the Import Declaration (DI) or Simplified Import Declaration (DSI)

Instruct the DI or DSI: the bill of lading or the document that replaces it, according to the customs legislation (e.g.

the e-DBV, in case of goods brought as baggage and intended for legal persons, according toparagraph 2 of Article 44 of the IN RFB No. 1.059, of 2010). HOWEVER, the bill of ladingis not required for clearances made by Electronic Bill of Lading (CE) in the waterwaytransportation mode.

the packing list, in case of goods packed in packages; a copy of the contractual instrument that supports the international operation, where

appropriate, that is, when the introduction of the foreign goods in the country results from acontractual relationship with rights and obligations on the use of the goods;

the Liability Term that should be formed, in case of DI or Siscomex electronic DSI, in thefield "Additional Information"; or, in case of form-DSI, should be formalized on thedeclaration form itself; and

a proof of the contractual relationship for the provision of logistics services, if the importeris the logistics operator itself, if it is not already included in the digital dossier (see item4.3.5.1.1).



The commercial invoice is not required (item II of paragraph 2 of Article 18 of IN RFB No.680, of 2006).

The Liability Term (TR) issued in the "Additional Information" of the DI or Siscomexelectronic DSI should consider the following standard text:

“I hereby declare to take over the full responsibility for the fulfillment of all obligationsarising from the application of the temporary importation special customs regime on goodscontained in this import declaration, undertaking to pay to the National Treasury the total amountof the suspended taxes and federal contributions in the event of breach of the rules established forthe regime.

This liability term, which is endorsed by the servant or agent / legal responsible in charge ofthe registration of this import declaration upon mandate with specific clause to subscribe to it, isvalid while not terminated the special customs regime and covers the initial concession period andall extension periods that might possibly be obtained."

4.3.5.2.4 - Granting of the regime

The granting of the regime occurs through the clearance of the DI or Siscomex electronicDSI, or Simplified Import Declaration (DSI form).

The refusal to grant the regime should be expressly notified and reasoned, taking into accountthe legislation in force and the information, contained or missing, in the Temporary ImportationRegime Application (RAT) and documents attached thereto.

4.3.5.2.5 – Guarantee waiver for the suspended taxes

The Federal Revenue of Brazil (Customs Service) waives the presentation of guarantee for thesuspended taxes (Article 12 of IN RFB No. 1.600, of 2015) of goods intended for internationalsports competitions and exhibitions.

This waiver is accompanied by dispense of the demonstrative of calculation of suspendedtaxes only of goods intended for sports competition, provided a list of goods with the correspondingvalues and quantities is also presented. Thus, there is no waiving of the mentioned demonstrativefor the temporary importation of media equipment and devices, for example.

4.3.5.2.6 – Refusal of the regime (appeal, cancellation of DI and another procedural act)

In this case, the importer has the right, within 10 days from the rejection, to appeal to ahierarchical authority with major powers over that which has given the negative decision.

If the refusal is maintained, the cancellation of the DI or DSI should be authorized, allowingthe importer to return the goods abroad or lodge another DI or DSI in another customs regime, withpayment or suspension of taxes, as the case may be.

4.3.5.2.7 - Delivery of goods to the importer

The delivery of goods by the depositary should take place after the approval of the taxauthority and still be conditional to:

the presentation to the depositary (administrator of the customs warehouse) of the ForeignMerchandise Release Note without Proof of Payment of ICMS (GLME), in accordance withICMS Convention No. 85/2009, issued by the Treasury authority of the State or the Federal

District, in case of not being dispensed by the state or district law; and when goods are transported in the waterway modal, to:

✔ linkage to the Merchant system, by the importer, of the Cargo Identifier Number(NIC), stated on the import declaration to the corresponding Electronic Bill of Lading(CE);

✔ lack of retention by the owner of the shipping company (for non-payment of freightor of contribution due owing to declared general damage), according to Article 40 of INRFB No. 800, of December 27, 2007.

Customs legislation (Article 47 of IN SRF No. 680, of 2006) provides for various situations inwhich the importer might require the delivery of the imported goods before the completion ofcustoms examination (before the release of the goods), for example:

unavailability of sufficient physical infrastructure for storage or inspection of the goods atthe customs warehouse or other nearby bonded areas; and

need for complex assembly of the goods for their physical examination.

4.3.5.2.8 – Forms of termination of the regime

The termination of this regime might be performed under the provisions of Articles 44 to 50of IN RFB No. 1.600, of 2015, by:

re-exportation, which requires the export record, through Export Declaration (DE) orSiscomex Electronic Simplified Export Declaration (e-DSE), or through DSE form in somecases (as in the case of goods brought by a foreign sports team or intended for it, equipmentof radio and television and media in general, according to Article 31, item X, combined withArticle 4, both of IN RFB No. 611, of 2006);

delivery of the imported goods to the Federal Revenue (Customs Service), free of anyexpense, provided the Customs authority agrees to receive them;

destruction of the goods, under customs control, at the beneficiary expense, and theirpotential residue, if economically usable, should be re-exported or cleared for home use as ifthey had been imported in the same condition in which they are (residue);

transfer to another special customs regime, under the terms of IN RFB No. 121, of2002; or clearance for home use (nationalization of the goods).

It is worth noting that the goods admitted according to IN RFB No. 1.600, of 2015, for theorganization and accomplishment of the events referred to by Law No. 12.780, of 2013, might alsobe transferred to the same entities mentioned in item 4.3.5.1.9 and by the same procedure laid downtherein, in which case it should be recognized the right of the donee to the exemption of suspendedtaxes on imports.

In the specific case of the temporary importation of Olympic or Paralympic horses, if there isthe death of the animal demonstrably enrolled in the Games, the respective termination of thespecial customs regime of temporary importation will take place with the submission of the animal'sDeath Certificate, without levying of taxes.

4.3.5.3 – Comparative table of temporary imports based on this Guide (Law No. 12.780, of2013) and IN RFB No. 1.600, of 2015, in the context of the Rio 2016 Olympic and ParalympicGames

COMPARATIVE TABLE - key differences

Legal basisIN RFB No. 1.600, of 2015 Section 4.3.5.1 of this Guide

(Law No. 12.780, of 2013)

Term of the regime

Until June 28, 2018, the term of six(6) months is automaticallyextendible for another six months,if the importer is enabled inaccordance with IN RFB No. 1.335,of 2013. Otherwise, the term mightbe the one provided for in theimport contract which supports theimportation, or other documentwhich proves the nature of theimportation, concluded between theimporter and the foreigner, limitedto the maximum of 5 (five) years.

Until June 28, 2018 or an earlierdate, in accordance with therequest of the importer.

Contract of temporaryimportation of goods

It is necessary to prove, by anydocument, the relationship betweenthe beneficiary and the event

Waived

Importer enabling WaivedIt is required under the terms of INRFB No. 1.335, of 2013

Time for appeal in caseof refusal

10 days 30 days

Goods with lifespan ofless than one year

Allowed Only to be used or consumed bythe Olympic or Paralympic teams,by the IOC, IPC and the Rio 2016.

Durable goods

New or used, except if used for therendering of services orsupply/production of goods forthird parties.

New or used, since directly relatedto the Events of the Games

ConsumablesAllowed in cases of goodsconsumed in international sportscompetitions and exhibitions.

Only to be consumed by Olympicor Paralympic teams, the IOC, theIPC and the Rio 2016.

Liability TermIn case of DI or Eletronic DSI(Siscomex), it should be formed inthe “Additional Information” field,or, in case of form-DSI, should beformalized on the declaration formitself.

In case of DI or Eletronic DSI (Siscomex), it should be formed in the “Additional Information” field,or, in case of form-DSI, should be formalized on the declaration formitself, or alternatively, could be presented according to the template set out in Annex VI of this Guide.

ApplicationRAT – Annex I to IN RFB No.1.600, of 2015

Annex III to this Guide

Guarantee

Waived Waived if:- in imports of sports equipmentand the like for Olympic andParalympic athletes;– in imports of horses for Olympiccompetition and the materialaccompanying them, includingfeed and veterinary medicines;- in any case, if the importer isenabled in the form of the IN RFBNo. 1.335, of 2013

Waiving of calculationof suspended taxes

Goods referred to in items I to IXof the caput of art. 4 of IN RFB No. 1.600, of 2015.

Goods for the National Olympic Committees, National Paralympic Committees, international sports federations, the CAS and WADA

Waiving of tariffclassification of the

goods

Goods referred to in items I to IXof the caput of art. 4 of IN RFB No. 1.600, of 2015.

All cases of waiving ofcalculation of suspended taxes

4.3.6 - Goods destroyed in accident, or lost, stolen or robbed

In case of goods under the temporary importation regime that are lost, stolen or robbed, orcompletely destroyed in accident, the traveller should seek the RFB (Customs Service), beforedeparture abroad, for the payment of suspended taxes.

It is recommended that this step be taken before at least one day, to avoid setbacks in thetraveller's boarding.

The payment of taxes due should be made in the traveller's boarding airports by direct debt.

In cases of boarding made at Guarulhos International Airport – SP and at other airportswhere there is non-compliance with the temporary importation of goods lost, stolen or robbed, thepayment of taxes might be possible only at bank branch, in banking days and hours of operation.

Damaged goods, but still recognizable, do not require the payment of taxes for the purposesof termination of the special customs regime of temporary importation, provided they are re-exported.


1) Are the imports under the temporary importation regime subject to the administrativetreatment rules?

The administrative treatment follows the rules established in Siscomex itself, according tothe instrument used, i.e., DI or Siscomex electronic DSI. Thus, if there is no licensing requirementfor the electronic DSI, customs clearance should follow its course, even if the same situation in DIcontains such an obligation and, alternating the terms, the need for administrative treatment in DIshould prevail even if such requirement does not exist in Siscomex electronic DSI.

In DSI form, the Customs inspection activity follows the current administrative treatmentfor Siscomex electronic DSI in the cases referred to in Article 21 of IN SRF No. 611, of 2006, thatis: goods subject to sanitary (by ANVISA or VIGIAGRO), environmental or public safety controlshould be cleared only after consent of the competent agency. Any other requirement ofadministrative treatment outside health, environmental or public safety control areas does not applyto clearances based upon DSI.

It should be stressed that the presentation of LI or electronic LSI is allowed to replace theconsent of the competent agency in the DSI form.

2) How can the importer prove the value of the goods subject to clearance for temporaryimportation?

In case of application of IN RFB No. 1.600, of 2015, the declared value should be based onthe value specified in the contractual instrument (if applicable), or in the commercial invoice, or any

other document indicating the value of the goods (as the proforma invoice). Note, however, that theCustoms supervision might also establish a different value from that declared by the importer, basedon the current rules of Customs Valuation (for example, the value of identical or similar goods). Inthis case, the importer might be required to rectify the declaration and to complete de LiabilityTerm.

Under the temporary importation procedure based on this Guide, the declaration of theimporter is sufficient, not demanding, in advance, any document with reference to the value of thegoods.

3) A good purchased abroad by a foreign entity operating in Brazil in the events of the Gamescan be cleared under the temporary importation regime?

Yes. There is no condition relating to ownership for admittance of the goods under thetemporary importation regime, neither to the fact of being new or used. Either might be an oldbelonging of the entity promoting the importation into Brazil (IOC, IPC, NOC, international sportsfederation etc.) or might have been acquired abroad, new or used, exclusively for a current event inBrazil.

4) Goods that are completely exhausted by use might be submitted to the temporaryimportation regime?

The procedure based on this Guide only allows the admission of goods which are exhaustedin consumption, when intended for the Olympic or Paralympic teams, or imported to the CAS andWADA or other entities participating in the duly authorized events, according to IN RFB No. 1.335,of 2013, and to media companies, when the sanitary control agency conditions the consent toimports carried out under this special customs regime.

On the other hand, the procedure performed based on the IN RFB No. 1.600, of 2015 allowssuch admission to imports intended for sports competitions and exhibitions, but not necessarilyreaching the full range of the events related to the Games. This admission of consumables is verycommon when the import for consumption has no exemption and the event needs to operate withsafety stock above estimates of consumption, such as the importation of fuel and lubricants forautomobile or motorcycle races. At the end of the event, the clearance for home use is processedonly in relation to what was actually consumed (paying up the taxes due), and the leftovers re-exported later.

For situations where it is permitted temporary importation of consumables , there is norestriction to the importer, at its discretion, to clear the goods primarily under temporaryimportation based on the IN RFB No. 1.600, of 2015, even though its main expectation (as in thecase of motor racing) is the consumption of goods.

Goods for consumption in the events referred to in Law No. 12.780, of 2013, might, inprinciple, be cleared immediately for home use, together with the fruition of the exemptionprovided for in Article 4 of Law No. 12.780, of 2013 (see section 4.2 of this Guide).

5) Goods such as shirts, socks, caps, backpacks, jackets, football boots (soccer shoes),goalkeeper gloves, balls and tennis shoes can fall within the concept of durable goods,pursuant to Law No. 12.780, of 2013?

Yes, once under ordinary conditions of use for which those goods are normally used, itsprobable lifespan exceeds one year. Note, however, that under the said law durable goods whosecustoms value per unit is below R$ 5.000,00 (five thousand reais) might also be imported definitely

with tax exemption (see Section 4.2.2 of this Guide).

6) During the term of the temporary importation regime, in accordance with Article 6 of LawNo. 12.780, of 2013, the transfer of goods for another kind of temporary importation regime,e.g., for economic use, in accordance with Article 56 of IN RFB No. 1.600, of 2015? Ifapplicable, such transfer should be based on IN SRF No. 121, of January 11, 2002?

Yes, subject to the conditions and procedures for complying with the regime referred to inArticle 56 of IN RFB No.1.600, of 2015, the transfer is possible between regimes, in the form of INSRF No. 121, of 2002.

7) An entity qualified to the benefits of Law No. 12.780, of 2013, according to IN RFB No.1.335, of 2013, loses the right to perform clearances based on IN RFB No. 1.600, of 2015?

No. Entities entitled to the benefits of that law do not lose the right to perform clearancesaccording to the IN RFB No. 1.600, of 2015, regarding the temporary importation regime, but inthis case such entities should meet the requirements and conditions set forth in that IN.

It is worth noting, however, that Article 6 of the said Law should govern the term of theregime, in the case of an entity entitled to the benefits of Law No. 12.780, of 2013, who actsaccording to IN RFB No. 1.600, of 2015. If the importer is not entitled to these benefits, the periodof the temporary importation regime should be of 6 months or the same period of hiring the goodsabroad.

It is worth noting, also, that it is not necessary that the logistics operator be entitled to anytax benefit for performing import clearances under the temporary importation regime in the form ofIN RFB No. 1.600, of 2015.

8) Which procedures should be adopted to hire natural or legal person (logistics operator) toperform imports in the form of item XIII of paragraph 2 of Article 4 of Law No. 12.780, of2013?

Aside from the requirement to enable the logistics operator under IN RFB No. 1.335, of2013, which should be requested by the IOC or by the Rio 2016, there is no procedure laid down bythe RFB (Customs Service) for this hiring, but only elements arising from civil law.

Under the legislation, the contracted party (logistics operator) should demonstratecontractual relationship with the entity mentioned in the question, that the person who is thelogistics operator has the powers or mandate for such action and that the instrument that proves thecontractual relationship states the services mentioned in this question.

Thus, the person who poses as the hired logistics operator should prove such status beforethe Federal Revenue (Customs Service) upon documents which certify both the person as a logisticsoperator and the contracting entity (including a foreign one), as well as the object of the hiring, inpossession of the elements listed in Section 4.1.4.4 of this Guide.

9) Goods imported temporarily for use in the Events of the Olympic Games are not subject toapproval for nationalization?

Yes. The approval requirements for definitive stay of goods in the country can be morestringent than those that are applied at the time of import for the temporary use in the Events of theGames.

10) A good temporarily imported in the condition of a new product should need approval fromDECEX for nationalization (then it should be in the status of a used good)?

In this case, Secex orients, regarding goods admitted for economic use, that for the customs

clearance procedure, the “used” status for that good should not be mentioned in the DI (PortariaSECEX No. 23, of July 14th, 2011, Article 43, paragraph 4, item I). In the "Additional Information"field of DI, the importer should state: "Operation exempt from Licensing, in accordance withPortaria SECEX No. 23, of 2011")

11) Is it necessary to transfer the goods under temporary importation to the grantee (donee)during the term of the regime before nationalization?

No. Clearance for home use (due to the nationalization) base on the Donation and ReceiptTerm (TDR), as set forth in item 4.3.5.1.9 of this Guide.

12) In addition to the donation in the form of Article 6 of Law No. 12.780, of 2013, are thereother ways of terminating the temporary importation?

Yes. There are accepted ways already regulated by the customs legislation through the INRFB No. 1.600, of 2013, as explained in item 4.3.5.1.9 of this Guide.

14) Which value should be declared in the clearance for nationalization?It should be informed the estimated value of the goods at the time of donation, based on the

market value.

15) Goods temporarily admitted in Brazil, by clearance based on DI, Siscomex electronic DSIor Simplified Import Declaration Form, could be re-exported through e-DBV or DBV?

No. Re-export clearance as accompanied baggage of goods formerly released via DI,Siscomex electronic DSI or Simplified Import Declaration Form (DSI form) should be carried outby simple presentation of the List of Re-exported Goods (RBR), as explained in Section 2.3 ofChapter 3.

16) Does the donation of durable goods, imported with relief from duties and taxes, for a legalperson referred to in Article 6 of Law No. 12.780, of 2013, require clearance fornationalization, as it happens with the donation of goods imported under the temporaryimportation regime?

No. Goods imported with relief from duties and taxes are nationalized since its clearance.Thus, there is no need for a new customs clearance, but the donor should notify the donation to thecustoms administrative unit of the Federal Revenue and attach the TDR, as the template in AnnexIX, for the purposes of record of the transfer of the exemption beneficiary in the respective importdeclaration or proceeding.

17) Does the transfer of durable goods imported with relief from duties and taxes for a legalperson different from that referred to in Article 6 of Law No. 12780, of 2013, require theclearance for nationalization, as with the donation of goods imported under the temporaryimport regime?

No. It requires the payment of taxes due and presentation of the relevant Document ofCollection of Federal Income (DARF), as well as the identification of the goods for which the tax ispaid and the corresponding DI/addition or DSI by which was cleared, upon notification to thecustoms administrative unit of the RFB, where the customs clearance took place, for making theregistry of the termination of the tax benefit in the respective import declaration or proceeding. Theabsence of such notification should lead to the assessment of duties and taxes, ex officio, withinterest on arrears, in the context of a supervisory action performed by the RFB (Customs Service).


In addition to the provisions of this Guide, the following standards apply:

- Instrução Normativa RFB (Federal Revenue of Brazil) No. 800, of December 27, 2007;1.288, of August 31, 2012 and No. 1.600, of May 21, 2.013;

- Instruções Normativas SRF (Federal Revenue Secretariat) No. 225, of October 2, 2002;611, of January 18, 2006; No. 634, of March 24, 2006; and No. 680, of October 02, 2006.

CHAPTER 3

Export

SECTION 1

Introductory provisions

Exporting is the act of sending abroad a good that was previously within the national territory.

Exportation is always subject to customs control, even in the case of a good returning toabroad (re-exportation) after being temporarily imported or subject to an international transitcrossing. This means that the exportation of a good might happen in a place under customs controlfor the purpose of eventual inspection before shipment abroad or its transposal of the land border.

Customs control should also impose the exporter or carrier, depending on the situation, theobligation to submit a formal export declaration.

The possibility of an export declaration waiver (as is common in the case of goods carried inthe traveller's baggage) does not exempt the good to undergo any customs control procedure.

For the purposes of this Guide, there is only interest in situations relating to re-exports, i.e.,the return abroad of goods previously imported. This is the recurring case of sports teams, televisionand radio, anti-doping laboratories etc., which import goods under the special customs regime oftemporary importation.

SECTION 2

Re-exportation of goods as accompanied baggage

2.1 - Definition

This has to deal with the return abroad of goods in the traveller's baggage, and the twodifferent situations that might happen and handled as follows:

return of goods imported as accompanied baggage or by an international courier company("door to door" transportation); and

return of goods imported as cargo.

2.2 - Re-export of goods imported as accompanied baggage or by an international couriercompany ("door to door")

Goods imported as baggage, with dispensation from the requirement of declaration byElectronic Traveller's Declaration of Goods (e-DBV) – i.e., goods automatically admitted under thetemporary importation regime – should return abroad without any formality. Therefore, there is noneed to declare the goods formally to the Federal Revenue (Customs Service).

As for the goods declared by e-DBV on importation, whether as accompanied baggage orthrough international express delivery (as provided in Section 3.5.1 of Chapter 2 of this Guide),customs control should be based on the same e-DBV lodged and recorded on its entry into the

country.

For these goods, the traveller should inform, by means of the computerized system availableon the web or via the e-DBV APP (Serpro-Viajantes) available on Apple Store and Play Store), inthe same e-DBV lodged on entry into the country, the date of the flight or of the land bordercrossing on the return of the traveller abroad, if that information has not yet been provided in theaforementioned e-DBV. Moreover, although a date has already been informed, the traveller shouldcorrect it until the date of departure/exit previously reported.

Is at the discretion of the Customs authority of the traveller's boarding location or of theplace designated by the organizers of the Games to carry out the early check-in (Olympic Village),the request of submission of the temporarily imported goods to the Federal Revenue (CustomsService), for control purposes.

It is worth warning that, once the early check-in is held at the Olympic Village, the airlineshould store the goods, which might no longer return to the traveller.

A traveller other than the one who entered with the goods in the country might also performthe return of them abroad. For this end, the traveller who actually takes the goods back abroadshould report to the RFB (Customs Service) the number of the e-DBV that gave support to thetemporary importation, on entrance into the country.

In the specific case of return of arms and ammunition, the submission to the Federal Revenue(Customs Service) is not necessary at airports, once the passenger should undergo civil aviationsecurity procedures before a police authority, who should inspect the arms and ammunition andreport to the RFB on the submission of such goods for the purposes of termination of the temporaryimportation regime. However, as in the case of exit by land border point, where there is no suchsecurity procedure, the arms should be submitted directly to the RFB (Customs Service).

Ammunition imported tax-exempt in the baggage of Olympic and Paralympic athletes and notused during the Games, should be re-exported.

2.2.1 – Carrying of cash money exceeding R$ 10.000,00 (ten thousand reais) or the equivalentin another currency

As for the cash money, whether leftovers of money brought from abroad, or of that receivedor withdrawn in Brazil, the traveller is required to report via e-DBV if exceeding R$ 10.000,00 (tenthousand reais), or the equivalent in another currency, and go to the Federal Revenue of Brazil(Customs Service) for examination of the declaration.

It is worth mentioning that, for money in cash leaving Brazil, the traveller should also provetheir origin, by means of a:

proof of purchase of foreign currency in a bank or institution authorized to operate foreignexchange in the country, in an amount equal to or greater than that declared, or in the case ofsubmission of the declaration used when entering the country, an amount equal to or greaterthan that in its possession; and

proof of receipt, by money order in foreign currency on behalf of the traveller, or bywithdrawal using international credit card, in the case of a foreigner or Brazilian residentabroad, in transit in the country.

It is recommended, therefore, that the traveller arrives with reasonable advance to thescheduled flight time in order to submit cash money to due examination by the Brazilian FederalRevenue (Customs Service).

2.3 - Re-exportation of goods imported under cargo condition

Goods imported under cargo condition and re-exported in the traveller's baggage should bepreviously declared to the Federal Revenue (Customs Service) by a List of Goods for Re-exportation (RBR), in paper form and duplicate, according to the template in Annex I to this Guide,where the instructions for its completion are.

SECTION 3

Re-exportation of goods by international courier company("door to door")

In this case, the exporter, when hiring an international courier, should inform this latter thatthe goods are returning abroad after the temporary importation regime, providing it with theinformation in the form of Annex I to this Guide, for the correct instruction of the customsclearance.

The courier carrier should deliver the RBR form to the RFB (Customs Service) by means of adigital dossier (one for each RBR), stating the number of the RBR in the appropriate field and usingthe "Additional Information" field of the Express Delivery Declaration- Export (DRE-E), under the"Re-exportation" title, to inform the number of the corresponding digital dossiers in which RBRforms were scanned (considering the goods covered up by such DRE-E).

If the goods were admitted into the country as baggage or via courier company, with theissuance of e-DBV, a copy of which is shown in the re-export proceedings, the submission ofAnnex I should be waived.

The submission of invoice is not required in the re-export of goods imported temporarily,whose circulation occurs based on the customs document for admission in the regime.

SECTION 4

Re-exportation of goods under cargo condition

Either Export Declaration (DE) or Simplified Export Declaration (e-DSE) in Siscomex orthrough the Simplified Export Declaration (DSE form), according to the template approved by theInstrução Normativa SRF No. 611, of 2006, contained in the Annex X to this Guide, can performthe re-exportation of goods under cargo condition.

The use of DSE form for the re-exportation of goods, which are under the temporaryimportation special customs regime, is not limited by the value of the operation.

In any case, in the "Additional Information" field it should be assigned the term "Re-exportation" and identified with types of import declaration and their numbers by which the goodsto be re-exported have been imported or, alternatively, the numbers of the corresponding processesformed to carry out the customs clearance on the temporary importation regime.

The submission of invoice is dispensed in the re-exportation of goods imported temporarily,whose circulation occurs based on the customs document for admission in the regime.

SECTION 5

Applicable additional standards to the provisions of this Guide

In addition to the provisions of this Guide, the following standards apply:- Instrução Normativa RFB No. 1,073, of October 1, 2010.- Instruções Normativas SRF No. 28, of April 27, 1994, and No. 611, of January 18, 2006.

ANNEXES

ANNEX I

LIST OF GOODS FOR RE-EXPORT

ANNEX IITRAVELLER'S DECLARATION OF GOODS

ANNEX III

TEMPORARY IMPORTATION REGIME APPLICATION (RAT)

ANNEX IV

SIMPLIFIED IMPORT DECLARATION (DSI form)

ANNEX V

Instruction for completion of the Simplified Import Declaration Form(DSI form)

1. Importer:

Name / Corporate name: importer name (importing natural person or foreign delegation).CPF / CNPJ: not required (only required for Business Temporary Basis, if any).Enrollment in MRE: do not inform.Full address: address in Brazil (hotel, training center, etc.).Passport / Identity card: inform passport or identity document of the importer or of the delegationperson responsible for the clearance of the baggage.Nature of the Event: Olympic Games Event.Nationality: country of the importer or foreign delegation.Date of arrival: only for accompanied baggage, inform the date of arrival of the delegation(dd/mm/yyyy).Legal Representative: hired customs broker or person of the delegation responsible for theclearance of the baggage.CPF: not required for non-residents.

2. Customs clearance:

Total value of goods (US$): estimated value of goods in US dollars.Freight value: value of the international freight (do not inform in case of baggage).Insurance value: value of the insurance premium in US dollars, if any.Customs value: the sum of the value of the goods, freight and insurance, converted into BrazilianReais at the current exchange rate on the date of registry of the declaration at Customs.Conversion rate: informed by Customs at the date of registry of the declaration.Nature of the operation: inform: "radio, television and media equipment in general"; or "sportsdelegation goods – the Rio 2016 Olympic Games".Additional information: follow customs guidelines at the time of customs clearance.

3. Data on cargo:

Carrier: airline name.Vehicle Identification: do not inform / inform the flight number, in case of foreign delegation.Country of Origin: inform the country of origin.Date of Arrival: (only for cargo) – date of arrival in Brazil.Entry Term: do not inform.No. of Bill of Lading / Baggage Tag: number of the Airway Bill (do not inform in case ofbaggage).Number of volumes: inform the quantity of boxes, suitcases, bags and other volumes.Gross Weight (kg): for cargo only (do not inform in case of baggage).Net Weight (kg): for cargo only (do not inform in case of baggage).Depositary / Warehouse: inform the airport name (do not inform in case of baggage).

4. List of Goods:

Item: number them sequentially (01, 02, 03 ...).Quantity: inform the estimated quantity of the item.

Unit: inform the unit of measurement (piece, pair, kg, l, m, etc.).Description: describe the imported goods; in the case of foreign delegation, inform in accordancewith the list submitted to ANVISA. (Examples: defibrillator; electrocardiograph).FOB value (US$): estimated value of goods, in US dollars.Continues on additional sheet (Y/ N): the excess part of a long list of goods, which do not fit onthe form, should be submitted in a supplementary sheet, in accordance with Annex III of the link:http://www.receita.fazenda.gov.br/Legislacao/ins/2006/in6112006.htmAttached tax calculation demonstrative (Y /N): inform "N".

5. Request of the Ministry of Foreign Affairs: do not inform.

6. Sanitary, Environmental and Safety Control: reserved space for the approval by ANVISA.

7. For exclusive use of RFB: reserved space for intervention.

http://www.receita.fazenda.gov.br/Legislacao/ins/2006/in6112006.htm%20

ANNEX VI

LIABILITY TERM (TR)

ANNEX VII

Instructions for completing the Liability Term (TR)

1- Term - Temporary Importation: the term of the temporary importation regime.

2 - Beneficiary Identification: name of the person (natural or legal) or of the foreign sportsdelegation.

3 - Identification of the representative or logistics operator:

Name: name of the person representing the beneficiary.CPF: No, in case of resident person.Address: address in Brazil of the representative of the recipient

4- Composition of the value of the Liability Term

FOB value (US$): value of the goods in INCOTERM FOB in US dollars.CIF value (US$): value of the goods in INCOTERM CIF (FOB + freight + insurance) in USdollars.

ANNEX VIII

SIMPLIFIED EXPORT DECLARATION (DSE-FORM)

SUPPLEMENTARY SHEET (DSE)

ANNEX X

ILLUSTRATIVE LIST OF CLOTHING ITEMS AND SPECIFIC GOODS FORSPORTS ACTIVITIES OF THE TRAVELLER

Sport EquipmentAthletics Darts (dart throw)Athletics Vaulting polesParalympics Athletics Competition wheelchairsParalympics Athletics Spare wheels for competition wheelchairsParalympics Athletics Wheelchairs for throwingBadminton Racket caseBasketball BallsWheelchair Basketball Sports wheelchairWheelchair Basketball Spare wheelchair wheelsWheelchair Basketball Toolbox and spare partsBoccia Boccia ballsBoccia Electric wheelchairBoccia Competition wheelchairBoccia Bathing wheelchairBoccia Boccia rampsBoccia Parts box and repair toolsBoxing Gloves e head guardsCanoe Slalom Kayak paddlesCanoe Slalom Canoe paddleCanoe Slalom Life jacketCanoe Slalom HelmetCanoe Slalom Parts box and repair toolsCanoe Sprint Kayak paddleCanoe Sprint Canoe paddleCanoe Sprint Parts box and repair toolsCanoe Sprint Kayak paddleCanoe Sprint Adaptations for boatsCanoe Sprint Parts box and repair toolsCycling BMX BicyclesCycling Road BicyclesCycling Track BicyclesCycling Mountain Bike BicyclesFencing Epée/foil/sabre

FencingFencing bag (for carrying all athlete’s material – arms, jacket, protectivematerial etc.)

Fencing Repair kit for individual equipment

FencingMaster Material for the Coach (Epée. Master’s outfit, fencing bag andgloves).

Wheelchair FencingFencing bag (for carrying all athlete’s material – arms, jacket, protectivematerial etc.)

Wheelchair Fencing Repair kit for individual equipment

Wheelchair FencingMaster Material for the Coach (Epée. Master’s outfit, fencing bag andgloves).

Football Balls and uniformsFootball 5-a-side Rattle ballsFootball 7-a-side BallsGoalball Rattle ballsGymnastics Artistic UniformsTrampoline UniformsGymnastics Rhythmic UniformsGolf Golf bagsHandball BallsEquestrian JacketEquestrian HelmetEquestrian Riding hatEquestrian WhipEquestrian BootsHockey Hockey sticks / Hockey stick bagsHockey CoolerHockey Goalie equipmentJudo UniformsPowerlifting UniformsWeightlifting UniformsWrestling Freestyle UniformsMarathon - Swimming UniformsSynchronized Swimming UniformsSwimming UniformsParalympic Canoe Kayak paddleParalympic Canoe Canoe paddleParalympic Canoe Adaptations for boatsParalympic Canoe Parts box and repair tools

Paralympic Cycling Bicycles (paraplegic athletes still carry their wheelchairs).Paralympic Triathlon BicycleParalympic Triathlon Tandem BicycleParalympic Triathlon Racing wheelchairParalympic Triathlon Hand bikeParalympic Triathlon WheelchairParalympic Triathlon HelmetParalympic Triathlon Training rollParalympic Triathlon WheelsParalympic Triathlon ProsthesesModern Pentathlon Roll bagModern Pentathlon Riding saddleModern Pentathlon Laser (or hybrid) pistolWater Polo BallsRowing PaddlesRowing Massage stretcherRowing Technical equipmentRowing Medical kitRowing Physical therapy kitRowing ToolboxRowing BicyclesParalympic Rowing Paddles

Paralympic Rowing Massage stretcherParalympic Rowing Technical equipmentParalympic Rowing Medical kitParalympic Rowing Physical therapy kitParalympic Rowing ToolboxParalympic Rowing BicyclesRugby BallsWheelchair Rugby WheelchairsWheelchair Rugby Spare parts for wheelchairsWheelchair Rugby Toolbox and spare partsWheelchair Rugby Medical boxDiving UniformsTaekwondo UniformsTennis Racket caseWheelchair Tennis Competition wheelchairWheelchair Tennis Racket caseTable Tennis Racket case, BallsArchery ArrowsArchery Personal protection accessories (chest guard, arm guard, sling e finger tab)Archery Repair box and spare partsArchery Case e bow (handle, limbs, button, rest, clicker, stabilizers)Archery Telescope e tripodArchery Backpack with personal equipment and utensilsShooting RifleShooting PistolShooting ShotgunShooting Rifle and Pistol Ammunition

Shooting Shooting Equipment (rifle athletes): gloves, trousers, jacket, glasses, cap,boots, underwear, sling, socks, belt and rifle accessories

Paralympic Shooting RifleParalympic Shooting PistolParalympic Shooting ShotgunParalympic Shooting Rifle and Pistol Ammunition

Paralympic Shooting Shooting Equipment (rifle athletes): glove, trousers, jacket, glasses, cap,boots,

Paralympic Shooting Underwear, sling, socks, belt and rifle accessoriesParalympic Shooting Shooting WheelchairParalympic Shooting Wheelchair shooting tableTriathlon BicycleTriathlon HelmetTriathlon Training RollTriathlon Tandem bicycleTriathlon Racing WheelchairTriathlon Hand bikeTriathlon WheelchairTriathlon ProsthesesTriathlon WheelsSailing SailsSailing Life jacketsSailing ToolboxSailing Bag with sailing clothes and other equipmentSailing Electric ToolsParalympic Sailing SailsParalympic Sailing Life jacketsParalympic Sailing ToolboxParalympic Sailing Bag with sailing clothes and other equipmentParalympic Sailing Electric tools

Beach Volleyball Beach volleyball balls transported in specific bagsVolleyball Balls and UniformsSitting Volleyball Balls and Uniforms

ANNEX XI

Filling instructions of the e-DBV issued for the transportation of goodsby courier company

SECTION “BAGGAGE INFORMATION”

1 – Which is the transport route? Select option “Air”

2 – In which country you are resident? Select option "Other Country”

3 – Are you bringing in your baggage articles of total value higher than US$ 3,000.00 for temporary entry in Brazil? Select option “Yes”Field Purpose of the trip: Select option “Competition or Sports”Field Additional Information: Write down “2016 Olympic and Paralympic Games”Field Group: Select appropriate option to the kind of goodField Subgroup: Select appropriate option to the king of goodsField Description: Describe the good for admissionField Quantity: Insert the quantity for admissionField Unit Value: Insert the unit value of the good for admissionField Currency: Select option “currency of the good for admission”Field Date and hour scheduled for departure: Insert date and hour scheduled for departure of thetraveller from Brazilian(Note: In the event that the courier company does not know the date of departure of the travellerinsert the date and hour resulting from 90 days counting from the date of completion andtransmission of e-DBV or according to the visa in the passport).

4 to 12 – Select option “No”

SECTION “TRAVELLER AND TRAVEL INFORMATION”

Field Full name: Insert the name of the recipient of the express deliveryField Date of birth: Insert the date of birth of the recipient of the express deliveryField Type of identification document: Select the passport number of the recipient of the express deliveryField Country of issue: Insert the issuing country of the passportField Country of residence: Insert the country of residence of the recipient of the express deliveryField Airline or shipping company: Fill in the name of the courier company which is performing transportationField Flight number or transport identification number: Fill in the identification number of theDIRE related to the e-DBV (Note: It is necessary that DIRE have already been registered andgenerated its numberField Date of arrival: Fill in the date of completion and transmission of e-DBVField Country of departure: Fill in the place of origin of the express delivery, according to DIREField Place of arrival: Fill in the place of arrival of the express delivery in Brazil (São Paulo,Campinas or Rio de Janeiro)

The fields not mentioned in this Annex may remain in blank

ANNEX XII

Summary Table of Declarations Used in the Admission/Re-exportationAdmission Re-exportationBAGGAGE

(e-Dbv)Baggage(e-Dbv)

Express Delivery(e-Dbv/RBR+DRE-E)

Cargo(DE/DSE)

EXPRESS DELIVERY(e-Dbv+DIRE)

Baggage(e-Dbv)

Express Delivery(e-Dbv/RBR+DRE-E)

Cargo(DE/DSE)

CARGO(DI/DSI)

Baggage(RBR)

Express Delivery(RBR+DRE-E)

Cargo(DE/DSE)

ANNEX XIIIDONATION COMMITMENT TERM (TCD) TO THE FEDERAL UNION

INDEX

A- animals: 22, 23, 24, 35, 45.- alcoholic beverages: 23, 28, 35.- Anvisa: 4, 20, 23, 26, 27, 31, 52, 71, 92.- arms: 9, 10, 20, 22, 23, 24, 25, 30, 35, 45, 53, 77, 100.- authorization single document (DUA): 5, 10, 20, 23, 24.

B- baggage: 2, 9, 10, 11, 13, 14, 16, 17, 18, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 43,45, 48, 54, 55, 61, 63, 67, 74, 76, 77, 78, 91, 104, 105.

C- cargo: 2, 5, 12, 13, 14, 16, 17, 18, 19, 20, 23, 28, 40, 44, 45, 46, 50, 54, 55, 56,62, 63, 65, 68, 76,78, 91, 105.- cash money (cash): 16, 18, 22, 25, 26, 28, 29, 30, 35, 77, 78.- cigarettes: 23, 28, 32.- cigars: 23, 28, 32.- consent: 10, 18, 22, 23, 24, 39, 45, 57, 60, 63, 71, 72.- courier: 2, 11, 13, 14, 16, 17, 18, 19, 28, 29, 32, 33, 34, 35, 36, 39, 40, 41, 42, 43, 44, 47, 48, 54,61, 76, 78, 104.- customs broker: 2, 20, 45, 46, 47, 48, 53, 91.

D- donation and receipt term (TDR): 6, 38, 49, 66, 74, 98.- donation: 9, 11, 12, 13, 46, 51, 55, 59, 65, 66, 74, 106.- durable goods (durables): 9, 11, 12, 23, 37, 42, 46, 51, 52, 55, 58, 59, 60, 61, 70, 72, 74.- DPFC (Supervisory Board of Controlled Products of the Brazilian Army): 4, 10, 20, 23, 24.

E- electronic simplified import declaration (e-DSI): 5, 54.- electronic simplified export declaration (e-DSE): 4, 29, 69, 78.- electronic traveller's declaration of goods (e-DBV): 5, 9, 14, 21, 27, 28, 29, 32, 40, 43, 76.- enabling: 15, 20, 22, 39, 40, 46, 49, 53, 57, 61, 62, 70.- exemption: 8, 9, 10, 13, 14, 15, 18, 21, 22, 24, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43,46, 48, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 65, 66, 69, 72, 74.- express delivery import declaration (DIRE): 4, 34, 37, 40, 41, 104, 105.

F- food: 20, 22, 24, 26, 43, 52, 53.

G- guarantee: 8, 15, 56, 64, 68, 70.

I- import declaration (DI): 4, 8, 12, 15, 33, 45, 47, 49, 50, 53, 54, 55, 56, 61, 62, 63, 64, 65, 66, 67,68, 70, 71, 73, 74, 105- invoice (commercial invoice): 11, 12, 13, 39, 40, 41, 43, 44, 46, 55, 64, 67, 71, 78, 79.

L- liability term (TR): 6, 12, 63, 64, 67, 68, 70, 71, 93, 95.- logistics operator: 2, 8, 15, 20, 44, 46, 47, 48, 49, 50, 53, 54, 55, 57, 60, 61, 62, 63, 64, 66, 67, 73,95.

M- media professionals: 2, 9, 22, 27, 32.- medical equipment: 14, 22, 25, 26, 27, 31, 43, 60.- medicines: 23, 24, 26, 36, 37, 57, 58, 64, 65, 70.

S- simplified export declaration (DSE and DSE form): 4, 5, 78, 96.- simplified import declaration (DSI and DSI form): 5, 8, 12, 15, 33, 45, 48, 50, 53, 61, 62, 63, 67,68, 70, 74, 89, 91.- Siscomex: 6, 15, 34, 36, 45, 46, 47, 48, 50, 51, 52, 53, 54, 55, 61, 63, 66, 71, 78.- sports delegation: 10, 22, 25, 26, 27, 30, 91, 95.

T- temporary importation: 8, 9, 10, 11, 12, 13, 14, 15, 22, 23, 24, 26, 27, 28, 29, 30, 31, 34, 35, 36,37, 39, 40, 41, 42, 43, 44, 46, 48, 50, 51, 52, 54, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71,72, 73, 74, 76, 77, 78, 79, 95.- temporary importation regime application form (RAT): 5, 62, 63, 64, 67, 68, 70, 87.- tobacco: 23, 28, 32, 35.- traveller's declaration of goods (DBV): 4, 30, 31, 34, 77.

-V- Vigiagro: 6, 20, 26, 52, 71.

CUSTOMS GUIDE FOR THE RIO 2016 OLYMPIC AND...

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