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BAGGAGE

Customs procedures for luggage on arrival.

Check the Check the Brazilian Federal Revenue Office (RFB) website.


Legal Basis

Traveler’s goods traveling from abroad will be submitted to tax treatment and customs procedures set by the Brazilian Federal Revenue
Office (RFB) Normative Instructions, as follows: No.117 of 06 October; No.120 of 15 October and No.140 of 26 November, all of 1998.

 

Baggage Concept

For this guide purpose, it is understood as luggage a set of goods, new or used, which the traveler takes with him/her, intended forpersonal use or consumption, consistent with the circumstances of the trip, including those for domestic and professional activity.


Are not included in the concept of baggage:

1.1. Assets which the quantity, nature and variety means importation or exportation with commercial or industrial purpose;

1.2. Cars, motorcycles, scooters, bicycles with engines, trailers and other land automotive vehicles;

1.3. Aircrafts;

1.4. Boats of all kinds, jet skis and similar craft and engines for boats;

1.5. Cigarettes and beverages produced in Brazil, destined to be sold exclusively abroad;

1.6. Beverages and tobacco, when the traveler is under 18 years old;

1.7. Assets purchased by the traveler in duty free shops upon his arrival in the country.

 

Accompanied Baggage

It is understood as accompanied baggage that the traveler takes with himself/herself in the same means of transportation in which he/she travels, and is not protected by bill of lading.

 

Free taxes assets

2.1. Books, booklets and periodicals;

2.2. Clothing, garments or other articles, toiletries and shoes for traveler’s private use, in quantity and quality consistent with the duration period and purpose of the stay abroad;

2.3. Other assets, at the overall limit of US$ 500.00 (five hundred US dollars), or the equivalent in other currency, when the traveler enters in Brazil by air or sea and U$ 150.00 (one hundred and fifty US dollars), or the equivalent in currencies, when the traveler enters the country by land, river or lake, provided that there is a 30-day interval betweenentries, noting that:

2.3.1. Minors accompanied or not are entitled to these quotas;

2.3.2. It is not allowed the total per couple, children or other family members;

2.3.3. The quota of US$ 500.00 concerning the tax free shop’s purchases at the arrival is not included in this value.

2.4. Domestic or international assets:

2.4.1. When it isevidencedthat they have left the customs territory as baggage, after its return, even ported by third parties, regardless the period of the stay abroad and exit purposes;

2.4.2. Remitted abroad by the traveler for fixing, repairs or restoration, after its return;

2.4.3. Sent to the country of destination, as collateral, with the purpose of replacing other goods brought previously by the traveler.


The document constituting evidence of the exit of goods from the customs territory (see 2.4.2 and 2.4.3) is the Temporary Exiting Statement (DST), (ANNEX I).

 

Non tax free assets

3.1. It will be applied to the set of assets which value exceeds the overall limit of exemption of U$ 500.00 (five hundred US dollars) or equivalent in another currency, the import tax payment calculated at the rate of 50% when the traveler enters in Brazil by air or sea and US$ 150.00 (One hundred and fifty US dollars), or the equivalent in currencies, when the traveler enters in Brazil by land, river or lake;

3.2. Are subject to the payment of the import tax the goods accepted as baggage, when the traveler have already used, even partially, the total exemption, in the last 30 days, counted from the date of the traveler arrival in the country.

 

Customs Clearance of accompanied baggage

4.1. Every traveler who arrives in Brazil should fill out the Accompanied Baggage Declaration (DBA) (ANNEX II);

4.2. Minors under 16 years oldshould declare to customs by parents;

4.3. Minors under 16 years, if unaccompanied, shall be exempt from DBA, without prejudice to the verification procedures, systematic or mandatory, to be exercised by the customs authority;

4.4. If the baggage belongs to the person whose death had not occurred in their country of origin, the baggage customs declaration shall be lodged by a successor or trustee;

4.5. The traveler should go to the customs inspection, at the sector “Assets to be Declared” when he/she is bringing:

4.5.1. Amounts in cash, checks or traveler checks an amount above R$ 10.000,00 (Ten thousand Reais), or the equivalent in other currency with the e-DPV (ANNEX III);

4.5.2. Animals, plants, seeds, food and medicaments subjected to sanitary inspection, weapons and ammunition;

4.5.3. Assets which the traveler would to like to prove due to their regular entrance in Brazil;

4.5.4. Assets excluded from the luggage concept of the related sub items 2.1 to 2.7 of II of this guide;

4.5.5. Assets bought abroad in an amount above US$ 500.00 (five hundred US dollars), or the equivalent in other currency when the traveler enters in Brazil by air or sea, or US$ 150.00 (one hundred US dollars), or the equivalent in currencies, when the traveler enters in the country by land, river or lake. In this case, the traveler should pay the tax subjecting to the random inspection procedure by the local customs inspection; Places where there is not the section “Assets to be Declared” the traveler should go to the customs inspection.

4.6. Penalties

In case of false and/or inaccurate information of the declaration, the traveler will be subject to a fine of 50% from the exceeding value to the exemption limit, without prejudice of payment of the tax due.

It configures false declaration the traveler’s option through the channel “Nothing to Declare”, if it qualifies under any of the categories specified in item 4.5 .

It configures inaccurate declaration the insufficient tax collection over the overall amount that exceeds US$ 500.00 or US$ 150.00, as appropriate.

4.7. Customs Valuation

The purchase value of assets is the one mentioned on the invoice or buying proof. In the absence or inaccuracy of these payment proofs (vouchers), the customs authority will establish a new value based on catalogs, price lists or other value indicators.

4.8. Paying tax and penalty

The payment of the tax due and, if applicable,the penalties applied, will precede the customs clearance of baggage. If theinterested party does not agree with the fiscal procedures, they may have theirassetscleared by the deposit made in local currency, guarantee of repute, or customs insurance for the amount of the amount required, ensured the right of defense.

 

Unaccompanied Baggage

Unaccompanied baggage is the set of goods included in the concept of luggage arriving from abroad or intended for him, supported by bill of lading or equivalent document.

5. The unaccompanied baggage should:

5.1. Come from the country or countries of residence or origin of the traveler;

5.2. Reach the country within three months before or six months after the landing of the traveler.

In the case of the immigrant that after entering the country on a temporary basis, get the permanent residence visa, the six-month period will run from the date of grant of the visa

5.3. The date of landing of the traveler in the country will be proven by presenting the ticket or passport.

5.4. The concept of unaccompanied baggage is applied to the assets of the traveler coming from a foreign country, regardless of the mode of transport used for the consignment.

 

General Tax Exemption

6.1. Unaccompanied baggage is relatively free for books, booklets and periodicals;

6.2. Clothing, garments or other articles, toiletries and shoes for traveler’s private use, in quantity and quality consistent with the duration period and purpose of the stay abroad (Article 8 º 117/98).

 

Exemption linked to traveler’s profile

7.1. Brazilian or foreign resident who is definitely moving to Brazil

Brazilian or foreign residents, bearer of the Foreign Identity Card issued by the Federal Police Department, who stayed abroad for more than one year and is moving definitely to Brazil, in addition to the exemption of a general nature for unaccompanied baggage, is also entitled to exemption on the following assets, new or used:

• Traveler’s belongings such s clothes and other garment articles, toilet, beauty or make-up articles and shoes;

• Furniture and other household goods;

• Tools, machinery, devices and other instruments necessary for the exercise of their profession, art or craft;

• Arts produced by the traveler;

The exemption is granted to any traveler, also to the assets of accompanied baggage.

The stay abroad and the activity developed must be proven by the traveler through suitable documentation.

7.2. Member of Brazilian Foreign Service

Brazilian member of Brazilian Foreign Serviceaccording to Law 7.501 on June 27, 1986, when removed from the office, or similar to diplomatic service and public servants, shall be exempted from the requirement as for the period of stay abroad.

It’s considered similarto working people in Diplomacy the servant that, without incorporating the present career, occupies the position of head of diplomatic mission, either attaché or deputy at this mission.

When he/she is removed from one country to another, abroad, he/shecan send to the country part of the goods that make up his/her luggage. In this case, the goods will reach the country within three months before, or six months after the effective date of its removal, and the baggage check order may be required via a legal representative.

In this case the exemption provided for in Sub item 7.1 shall apply for:

7.3. Migrants

Brazilian or foreigner residents in Brazil should prove their condition on presentation permanent visa.

The assets included in the baggage of foreigner that migrates to the country on a temporary visa, shall be submitted to the temporary admission regime for the time necessary for a permanent visa on the basis ofthe Simplified Import Declaration - DSI (ANNEX IV).

In this case the exemption provided for in Sub item 7.1 shall apply for:

7.4. Diplomats, Employees of International organizations and Foreign Technicians

Are entitled of exemption from taxes the imports, including automobiles belonging to foreigners:

• Members of diplomatic missions and consular offices permanently in Brazil, in compliance with the Vienna Convention on Diplomatic Relations and Vienna Convention on Consular Relations. These people’s baggage is not subject to customs supervision, except if there is evidence that it contains import of assets, or where such export is prohibited, or assets that are not intended to be used in the country, including the family members’, which the verification may be made in the presence of the interested or of an authorized representative;

• Employees, experts, technicians and consultants of international organization representatives (permanent in Brazil), that Brazil is a member, will receive an identical customs treatmentreserved to the granted and diplomatic corps;

• Experts and technicians that entered in Brazil to exercise their functions because of international agreements signed by Brazil, in accordance with terms lain down therein.


In view of the Customs Clearance Requirement (REDA), shall claim entitlement, the exemption issued by Ministry of Foreign Affairs. The honorary consular office’s baggage is subject to entitlement under item (i) of the topic (iii) of this Guide.

 
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