Customs Regulations

Decree 91.030 of March 5, 1985

"Art. 149. exemption of the tax will be allowed under the terms, limitations and conditions set forth in the present chapter:

I. to the Union, the States, the Federal district and the Municipal districts of Brazil(Executive Law 37/66, article 15, I); (3)

II. to the agencies and other internal public institutions . (Executive Law 37/66, article 15, II);

III. to scientific, education and social welfare institutions (Law 37/66, article 15, III, and Law 1.726/79, article 2, IV," i", 1);

IV. to permanent Diplomatic Missions and Consular offices (Law 37/66, article 15, IV, and Law 1.726/79, article 2, IV," i", 2);

V. to the permanent missions of international organizations of which Brazil is a member (Law 37/66, article 15, V, and Law 1.726/79, article 2, IV," i",
3);

VI. to commercial samples and international postal remittances, with no commercial value (Executive Law 37/66, article 15, VI, and Executive Law 1.726/79, article 2, IV," j", 3);

........

XVI) to electronic apparatus of the pacemaker variety including electrodes and neuro-stimulators implanted in the human body by prosthesis to regulate heart beat and stimulate the cerebellum and other parts of the central nervous system, as well as parts, spare parts and components for their production in Brazil (Executive Laws 1389/75, 1482/76, 1622/78 and 1726/79, article 2, IV," s");

XVIII) to orthopedic apparatus of any material or type, used to repair parts of the human and acquired by the interested party for his or her use, or for social assistance organizations registered by the competent governmental body, as well as pieces spare parts and components for production in Brazil ( Executive Law 1726/79, article 2, IV," r");

XXIII) to goods to be used in scientific research (Executive Law 1160/71, article 1);

XXV) to goods for consumption within the confines of fairs and international exhibitions for promotional purposes or for tasting, assembling, decorating or mounting exhibition "stands", or for demonstrating the equipment , providing that the following rules are observed: (1)

a. it is a condition for enjoying the exemptions covered in this sub-clause that no payment of any kind is made is made to anyone abroad and

b. the goods dealt with in this sub-clause are released from the Import Guide subject to limits of quality and value, in addition to other requirements established by the Ministry of Finance (Executive Law 2472/88, Article 11).

"Art. 152. Granting of the exemption foreshadowed in sub-clause III of Article 149 is conditional on the following requirements being observed by educational and social welfare institutions:

a. the above must not distribute any portion of their assets or of their revenue in the form of profit or bonuses;

b. they must apply their resources wholly in Brazil in pursuit of their institutional objectives;

c. they must keep proper accounts of their revenues, incomes and expenses in formal ledgers which can be duly examined, thereby guaranteeing the accuracy of the figures therein presented;

d. the type, quality and quantity of the goods must correspond to the purpose for which they are imported; (1)

e. the purposes referred to in insert "d" of this Article must form part of the institutional objectives of the entities cited, and in accordance with the provisions set forth in the respective constitutive acts and statutes of the said entities. (1)

Paragraph 1 - In the case of hospital and medical material, the Ministry of Health is responsible for informing the fiscal authorities regarding the observance of the provisions set out in " d" of this article, and other cases will fall to the responsibility of the Ministries of Education and Culture.

Paragraph 2 - Exemption in the case of goods imported by scientific institutions will only be granted if the said goods form part of a scientific research project approved by the National Council for Scientific and Technological Development".