Although not meant to be all-inclusive, this can give you an introduction to some of the details you need to be aware of for specific markets.

More country-specific information is available from the Trade Information Center's Regional Databases here!

Trade shows have long been an effective marketing tool for U.S. products and services all over the world.

However, we have also experienced situations in which trade shows can lead to failure if companies do not prepare what is needed to ensure their samples, literature and equipment arrive to the exhibit!

To the best of our knowledge, the information contained in this report is accurate as of the date published. However, The Department of Commerce does not take responsibility for actions readers may take based on the information contained herein. Readers should always conduct their own due diligence before entering into business ventures or other commercial arrangements. The Department of Commerce can assist companies in these endeavors.

TYPES OF SHIPMENT

Temporary Admission Shipment

Temporary Admission is applied to goods and equipment to be used during a trade show and that must be re-exported once the event is over.  Under this special regime import duties are suspended.  However, in the occurrence of unauthorized sales, theft, loss, or any other situation that prevent goods from being re-exported, import duties will become payable.

During the process of authorization for Temporary Admission, Brazilian customs will determine the period that the goods can remain in the country, normally from three months to one year.  Before that time expires, the exhibitor shall take one of the following steps:

• Re-export the goods
• Import the goods on behalf of a company properly registered as importer in Brazil 

Permanent Admission Shipment

Permanent Admission is applied to promotional material that will be used, consumed, or distributed for free during an event and therefore will not return to its origin.  According to the Ministry of Treasury's decree of April, 1996, promotional material for free distribution in trade events is exempt from import duties up to a limit of US$5,000 (FOB).

It is considered to be promotional material: flyers, videotapes, catalogs, magazines, posters, guides, pictures, illustrated maps, and similar graphic material.

NECESSARY DOCUMENTATION

• Invoice
• Airway Bill (AWB) / Bill of Lading (BL)
• Hold Harmless Letter (not needed for permanent admission)
• Fumigation Certificate notarized by a Brazilian Consulate (for cargoes packed with wooden crates/pallets)

PROCEDURE

1. Documentation Issuance: The above mentioned documentation must be issued and sent to a freight forwarder in Brazil by fax 48 working hours prior to the shipping of the cargo for paperwork checking and approval. (*Note that in case of airfreight, copies of the invoice and AWB must be faxed, while for seafreight, copies of the invoice and draft of the BL shall be faxed.)
2. Documentation Approval: After approval of the faxed documentation, the cargo can be shipped.  In the case of seafreight, the original documentation must be mailed to a freight forwarder in Brazil as soon as possible.
3. Cargo Transfer: When the goods arrive in Brazil, the carrier delivers the required documentation to the consignee, usually the official freight forwarder of the event, who in turn, prepares to issue an authorization to transfer goods from the port/airport to a bonded warehouse.
4. Classification Process: Once goods reach a bonded warehouse, a classification process starts. Classification is a process through which a customs broker must physically inspect the goods and identify each item's HTS listed in the documentation previously submitted and approved.  This can be a time-consuming process depending on the number and complexity of the items.
5. Customs Authority Inspection: Once the classification is completed, clearance documents are prepared and submitted to Brazilian Customs Authority.  The Customs Authority will check the goods against the documentation submitted for approval.  At this point clearance depends solely on the decision of the Brazilian Customs.
6. Customs Clearance: If Customs concludes that the documentation and cargo are OK, permission is granted to remove goods from the bonded warehouse to the actual show site.

DEADLINES

In order to prepare all the paperwork and clearance, cargoes should arrive in Brazil about 35 days in advance of the show starting date. 

For example, for a show starting on January 26, 2009, the deadline for cargo arrival would be:

December 20, 2008 (by sea) and December 23, 2008 (by air)

IMPORTANT NOTE: Show organizers normally choose a freight forwarding company to be the official broker of the event.  Although it may be expensive, this seems to be the best and safest way to send goods and samples.  These official brokers normally have partner offices in the United States that consolidate all cargoes for that specific trade event; they can give complete instructions and take care of the details to make sure an exhibitor will have all equipment and material needed for the event. 

Express Courier

According to the Normative Instruction, which governs courier activity in Brazil, any product dispatched (including samples) is subjected to 60 percent of the importation tax plus ICMS (Brazilian state tax for circulation of goods, which varies from 12 to 18 percent (depending on the state--in São Paulo it is 18 percent) of the FOB value of the good.

Importation of products/samples by courier must not be greater than USD $3,000 in value and 68 kilos in weight.

Documents, books and brochures without commercial value are not subjected to any import duties or taxes - In this case make sure that the package is marked in big letters with the expression: "NO COMMERCIAL VALUE"

Sometimes, even when complying with the rules of value and weight, customs may decide that there was a commercial purpose involved in the transaction, especially when the same package contains several identical products.  In that situation, goods are apprehended and removed to the importation section.  This procedure is subjected to penalties due to lack of bill of lading and other costs that, in many cases, delay the cargo's clearance.

All courier cargo clearance, documents or goods, are inspected by the Federal Police Department and can be monitored during the transit in the country by Federal or State authorities. 

Other Important Tips

1. Sending goods as carry-on or as accompanied luggage is strongly discouraged, as Brazilian regulations define these as means of transporting only personal belongings.  The Brazilian legislation concerning accompanied luggage is very restrictive, exempting from tax all personal goods and products acquired by the passenger abroad up to the maximum value of US$500.
2. Be sure to declare the correct prices, as customs may not agree with declared value, causing delays and significant penalties.
3. Do not ship any cargo without previous checking and approval of a freight forwarder.
4. Cargoes of food, beverage, medical products, and cosmetics also require:

• Certificate of Origin - Notarized by a Brazilian Consulate
• Health Certificate - Notarized by a Brazilian Consulate
• Analysis Certificate - Notarized by a Brazilian Consulate

* These certificates must be sent to a freight forwarder in Brazil at least 10 days prior to the cargo's arrival. Also note that food, beverage, medical, and cosmetic products must have labels on each item individually containing the following information: Manufacturing date, Validity date, Lot number, Product Composition