Importing a used US aircraft into Brazil: taxes, ANAC steps and registration

The tracks of an import

1. 1

   Classification and IPI

   Aircraft fall under heading 88.02 of Chapter 88 of the IPI Tax Table (TIPI). Under the TIPI in force through Decree No. 11,158/2022, airplanes with an empty weight above 2,000 kg and up to 15,000 kg, airplanes above 15,000 kg and helicopters carry a 6.5% IPI, with reduced rates for specific uses, such as air taxi, scheduled service and agricultural aircraft registered in the RAB, according to the table's complementary notes.

2. 2

   Import duty

   Gecex Resolution No. 310/2022 sets the Import Duty rate at 0% for aircraft under headings 88.02 and 88.06 and their parts under heading 88.07. The 0% rate depends on conditions, including an import authorization from the aeronautical authority and the importer's status, and Flap checks the classification of each transaction.

3. 3

   PIS and COFINS on imports

   The general rates are 2.1% and 9.65%. Law No. 10,865/2004 reduces these rates to zero on the import of aircraft classified under heading 88.02 of the NCM (art. 8, para. 12).

4. 4

   ICMS: a state tax, with each state's own rules

   ICMS belongs to the destination state. The general rule in Mato Grosso do Sul is 17% on domestic transactions and on imports, subject to specific rates, and the state regulation provides its own treatment for the import of used aircraft by legal entities and rural producers domiciled in the state, tied to the intended use of the asset. Its application depends on the intended use, the validity of the benefit and the importer's classification, and Flap confirms with the state Finance Department (Secretaria de Fazenda) before any transaction.

5. 5

   Export airworthiness approval

   Under ANAC supplementary instruction IS 21-010, an imported aircraft, new or used, must conform to a type certificate validated in Brazil and hold an export airworthiness approval, generally an export certificate of airworthiness, issued by the exporting country.

6. 6

   Documents for the used aircraft

   IS 21-010 requires, among other items, a weight and balance report, a list of airworthiness directives with their compliance status and, for used aircraft only, a summary of the maintenance, repairs and alterations carried out during the aircraft's life. RBAC 21 also provides, for a used aircraft, an inspection equivalent to the 100-hour inspection and certification by the exporting country's authority that the aircraft conforms to its design and is in a condition for safe operation.

7. 7

   Cancellation of the foreign registration

   Under ANAC Resolution No. 293, an aircraft previously registered in another country is entered in the RAB only after proof of suspension or cancellation of the foreign registration, with a document from that country's civil aviation authority, translated by a sworn public translator.

8. 8

   Registration in the RAB

   The registration request for an imported aircraft requires, among other items, proof of cancellation of the foreign marks, the import receipt and the extract of the Import Declaration, and the original export certificate of airworthiness. Documents executed abroad must be notarized and apostilled in the country of origin, and those in a foreign language require a sworn public translation.