The purpose of this process is to allow import of all used durable goods, as follows:
Machinery, equipment, devices, instruments, tools, moulds and containers for use as cargo unit;
Refurbished parts, pieces and accessories, when applicable;
UUsed manufacturing units/ production lines;
Goods directed to reconstruction/ refurbishment in the country.
Organization Chart of Import for Used Equipment
|Inspection at source/ report|
|Disassembly of equipment|
|Registration LI/ DECEX Documents|
|Delivery in plant|
IMPORT OF USED MACHINESS
Instruction Rules in Force
|Used Goods||Restrictive Ruler|
|Capital Goods||Directive No. 370/94 of MDIC|
- Previous authorization by SECEX;
- Not manufactured in the Country, or that cannot be replaced by others, currently manufactured in the National Territory, they can satisfactorily comply with the purposes to which they are intended (the similarity concept is not applicable: production + price + term, but only production);
- Age inferior to the limit of its useful life.
- Incur on used machinery the same taxes and fees that incur on new ones, at the same tax rates;
- If machine has Ex-tax, it has the benefit of reduction of import tax whether new or used;
- The incurrence base of taxes is the market value applied to the machine in the evaluation report.
- LI (Import License) request to SECEX instructed with:
* * Technical report of inspection and evaluation issued by a body accredited before Brazilian government;
* *Further documents usually required for import.
Lack of Production Assessment
- SECEX performs assessment:
* Publishes Memorandum in D.O.U. (Federal Official Gazette) so that industry makes a statement within 30 days
* Checks with ABIMAQ
* Authorizes when inexistence is notorious
- Importer directly checks with ABIMAQ and gathers certificate in the process to SECEX.
Inconveniences to National Manufacturer
- Observe ongoing processes;
- Always contest in case of substitution in its line, as many times as they are published;
- Observe terms and script;
- Handle importer's pressure regarding concession of negative letter;
- Submit supply proposal, if requested by importer;
- Transfer of full plant/ production line might comprise machines with national production, provided that it is related to
* Specific project of interest of national economy, recognized as such by the governmental body in charge (SECEX, SPI);
* Commitment through agreement that guarantees consideration of acquisition of national manufacturing machines.
- Specific projects that promote the following:
* Market displacement;
* Export/ Substitution of import;
* Jobs generation;
* Introduction of new technologies;
* Costs reduction;
* Increase of productivity level and quality;
- Against import of used machines in general, because of the following:
* Contributes to obsolescence of the site;
*Increases technological gap;
* Reduces international competition;
* Against flexibility of rules in force;
* In favor of creation of legislation restrictive to import of used machines;
* Assists SECEX and SPI in order to guarantee possible protection to the sector according to the rules in force;
* Reports to Internal Revenue Service and other relevant governmental bodies about irregularities that are informed to you, through CODEMAQ.
Import of used machine as it was a new one;
- Import of machine with falsified description in order to fraud condition of inexistence of national production;
- Non-compliance with our opinion in a opinionative basis;
- Concession of LI by legal decision.
- Follow up memorandums of SECEX / ABIMAQ;
- Observe the term and script for objection before SECEX;
- Keep registration updated in DATAMAQ;
- Transfer to ABIMAQ responsibility for refusal;
- Report to ABIMAQ known deviations.