EXPORT OF WORKS OF ART UNDER THE TEMPORARY ADMISSION REGIME

Abstract

This study aims to analyze the legal, operational, and logistical aspects related to the temporary export of Brazilian artworks through the Special Customs Regime of Temporary Admission. The research seeks to understand how regulatory requirements and operational procedures influence the efficiency and security of these operations in international trade. The methodology adopted is qualitative, descriptive, and exploratory, based on bibliographic and documentary research focused on foreign trade, customs law, and the protection of cultural heritage. The results show that the temporary admission regime plays an important role in enabling Brazil’s participation in international exhibitions and cultural events, mainly due to the suspension of taxes during the operation. However, bureaucracy, legal requirements, and the need for technical knowledge make the process more complex. Challenges related to logistics, security, and control of artworks during international transportation were also identified. It is concluded that, although regulatory requirements are essential to protect Brazilian cultural heritage, they also increase the complexity of operations, making it necessary to modernize processes and improve integration among the responsible agencies.