Temporary Import Destruction: How to Carry Out the Tax Deregistration of Foreign Equipment in Brazil

Introduction to Temporary Importation

Temporary importation in Brazil is regulated by Law No. 12,715/2012, establishing rules for the entry of foreign goods for a determined period, exempt from taxes, provided they return abroad. Equipment temporarily imported requires strict control for fiscal write-off, especially when destruction occurs before re-exportation.

Legal Aspects of Fiscal Write-Off in Case of Destruction

The fiscal write-off of temporarily imported goods must comply with the regulations of the Federal Revenue Service, according to the Temporary Import Regulation approved by Decree No. 6,759/2009, especially article 124-A. The destruction must be officially communicated, and the fiscal write-off carried out through a detailed process, providing documentary proof of the destruction.

Procedures for the Fiscal Write-Off of Foreign Equipment

The process begins with notification to the Brazilian Federal Revenue Service (RFB) regarding the destruction of the equipment. Documents proving the execution of the destruction, such as technical reports or videos, are essential for analysis. If the destruction is not communicated, the equipment may be considered at risk of taxation or penalties.

Failure to comply with this communication is subject to fines in accordance with RFB Normative Instruction No. 1,600/2015.

Destination and Responsible Disposal Plan

For proper destruction and disposal, it is recommended to use certified services that promote the correct destination of electronic waste. Environmentally proper disposal, according to the guidelines of the National Solid Waste Management Information System (SINIR) and CETESB (electronic waste collection), ensures compliance with Brazilian environmental regulations.

Data Sanitization Security

In the case of equipment that stores data, the importance of secure sanitization through techniques that guarantee complete elimination of information, in accordance with best international practices, is highlighted. The use of certified specialized services for secure disposal of storage media is recommended, preventing legal risks and data leakage.

Final Considerations

The destruction and fiscal write-off of foreign equipment temporarily imported must follow strict legal and environmental protocols. Acting in compliance ensures adherence to tax and environmental legislation, avoiding fiscal risks and promoting sustainability in the management of imported goods.

Legal sources include Law No. 12,715/2012 (planalto.gov.br), Decree No. 6,759/2009 (planalto.gov.br), RFB Normative Instruction No. 1,600/2015 (gov.br), and SINIR (mtr.sinir.gov.br).