Import & Aircraft Leasing

System to fund imported assets (aircrafts, machines, equipment, etc.), where the leasing customer chooses a product outside Brazil and makes the payment only on the due date of the first leasing installment. Timbro offers this operation system through partnerships with large banks.


Main advantages to customers:
  • Surplus cash flow – The customer’s resources won’t be required in any import phase, as the process will be funded by the trading.
  • Reduced product cost, considering the tax benefits transferred by the trading, as well as from scale gain and expertise. Some products under this operation system have smaller tax indexes than those directly obtained by the customer.
  • Better tax planning – leasing payments are reported as financial expenses, improving the purchaser’s tax planning and providing a lower base for income tax calculation.
  • No IOF (tax on financial transactions) is charged.
  • PIS/COFINS (social contribution) credit based on the value of counterprovisions, if the company operates with non-cumulativeness.
  • ICMS (tax on goods and services) credit to companies located in the State of São Paulo. This is a system to fund new or used imported assets, where the leasing customer is not required to have a registration at the Federal Revenue Service, and it offers tax and operational advantages of a conventional leasing operation.



We have all licenses required for aircraft importation. For its operational, commercial and financial differentiation, it is in evidence in this competitive market. Timbro’s professionals love aviation and the team includes enthusiasts highly committed to each import operation.


In used aircraft importation, we perform inspections to detect any physical or document discrepancy, guiding the commercial relation between the parties. In parallel, Timbro hires an escrow agent to send the business reservation grant to the sales party safely, keeping the operation control until the pre-purchase conclusion. After this procedure, a trustee is designated to be in charge of keeping the aircraft international prefix, which is required for the Customs clearance process and by ANAC in Brazil.


Aircraft Transfer

Timbro hires only certified and qualified pilots, approved by insurance companies to properly bring the aircrafts.


First Technical Inspection / Nationalization

When the aircraft arrives in Brazil, Timbro promotes the Customs clearance and bills it to the customer or financial institution (on-demand leasing) and then it helps schedule the VTI (First Technical Inspection). In addition, it helps the customer obtain the ‘CA’ (Airworthiness Certificate) and ‘CM’ (Registration Certificate) issued by ANAC, leaving the aircraft ready to operate.



The whole financial flow is under the responsibility of Timbro and paid by the customer or the financial institution only after the sales invoice is issued in Brazil. If the customer intends to obtain resources to fund its aircraft, Timbro performs such operation with national and international banks, supporting the customer in the various funding systems.