IRS Declaratory Act No. 4 was published on 06.07.2013, allowing the use of special procedures for temporary import and export of goods to be used for FIFA Confederations Cup 2013, FIFA World Coup 2014 and Olympics and Paralympics Games 2016.

(IRS Declaratory Act No. 4, 2013, Official Gazette 06.07.2013. Available at: http://www.receita.fazenda.gov.br/legislacao/AtosExecutivos/2013/RFB/ADRFB004.htm. Accessed in June, 2013).