Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
418 *Freeports: Are freeports/free trade zones/foreign trade zones/bonded warehouses promoted as places to store valuable assets (e.g. gold bullion, art, precious stones, jewelry, cash, antiquities, wines, cigars, cars)? No
 Data Date: 2019

Notes

 
Brazil operates free trade zones in its territory, and bonded warehouses are available to stock valuable assets such as aircraft or boats. There is no indication that other high value assets can be stored in such warehouses. Otherwise, private actors promote storage services for gold bullion; without an apparent link to free zones.

Sources

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/regimes-e-controles-especiais/regimes-aduaneiros-especiais/deposito-especial
 
https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2009/decreto/d6759.htm
 
http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=26135
 
https://suissegold.co.uk/pages.php?pageid=3
 
http://www.depositoespecial.com.br/historico.htm
 
https://home.kpmg/br/pt/home/servicos/tax/global-trade-excellence-center-gtec/regimes-aduaneiros-especiais/entreposto-virtual.html