FEDERAL REVENUE SECRETARIAT OF BRAZIL
GUIDE FOR TRAVELERS
CUSTOMS CONTROL AND TAX TREATMENT APPLIED TO BAGGAGE
IMPORTS AND EXPORTS AND CARRYING OF VALUABLES
(August/2013)
FOREWORD
The purpose of this Guide is to aid resident or nonresident travelers departing
or entering the country, including both Brazilian citizens and foreigners, in spontaneously
complying with the requirements of customs control procedures and tax treatment as
applied by the Federal Revenue Secretariat of Brazil (RFB) to baggage and valuables
belonging to them. This is not an exhaustive study, but rather one that seeks to provide a
general overview of the rules applied to these matters.
Information is provided on prohibited imports and exports and on those subject
to restrictions, customs control procedures applied to baggage, the tax treatment
applicable to accompanied and unaccompanied baggage, as well as such other questions
as valuables in the possession of arriving or departing travelers.
Reading of this guide is recommended for all international travelers, no matter
what the transportation modality utilized, as well as for Brazilian or foreign residents
abroad who may be moving definitively to Brazil.
A visit to the RFB Internet site is also recommended at
www.receita.fazenda.gov.br, since it provides access to all applicable legislation. The site
www.receita.fazenda.gov.br/Aduana/viajantes/viajantes.htm contains additional
information, video presentations and online forms to be filled out by the traveler in those
cases specified by legislation. The same address provides the traveler with access to the
mobile application for smartphones, tablets and other devices, with instructions, video
information, travel tips, and so forth.
Have a good read and a safe trip!
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I.
INTRODUCTION
This chapter presents pertinent information and recommendations on baggage
and valuables in the possession of travelers arriving in Brazil or departing the country, so
that they can fulfill their obligations to Brazilian Customs, while avoiding possible
restrictions and penalties.
I.1.
General Recommendations
Considering that this Guide encompasses only information pertinent to the
jurisdiction of the Federal Revenue Secretariat of Brazil (RFB), it is suggested that
travelers contact other agencies and federal government entities for information on imports
of goods subject to possible restrictions, including; food products, medicines, plants,
seeds, animals and their derivatives, weapons, munitions and the like, among others,
since these goods can only be cleared through customs and enter Brazil with the
authorization of the respective jurisdictional entities.
In general, individual persons are not allowed to import or export merchandise
for commercial purposes. In such situations, the goods brought by passengers will be
subject to the penalty of forfeiture applied by the customs authority, without prejudice to
possible fines.
Travelers are also prohibited from declaring baggage belonging to third parties
as their own, nor may they transport goods that do not belong to them, except in the case
of the personal items of a resident of Brazil who has passed away abroad.
On entering or leaving Brazil, the traveler carrying cash in an amount greater
than R$10,000.00 (ten thousand reais) or its equivalent in other currencies should declare
that amount in the space provided on the e-DBV – Travelers’ Customs Declaration, as
discussed in Chapter VI. Noncompliance is subject to forfeiture of the amount in excess of
the limit, without prejudice to other criminal sanctions foreseen in specific legislation.
I.2.
Prohibited imports and exports of goods
Among other items, travelers are prohibited from bringing the following goods
into Brazil:
a) cigarettes and beverages manufactured in Brazil for exclusive sale abroad;
b) cigarettes under brand names that are not marketed in the country of origin;
c) toys, replicas and imitations of firearms with which they may be confused,
except those reserved to authorized collectors and under conditions stipulated
by the Brazilian Army High Command;
d) wildlife species not accompanied by a technical opinion and license issued
by the Ministry of the Environment;
e) aquatic species for ornamental and agricultural purposes, at any stage of the
lifecycle, unaccompanied by permission from the jurisdictional government
entities;
f)
products containing genetically modified organisms;
g) pesticides and herbicides, their components and the like;
h) merchandise considered as a threat to moral standards, customs, public
health or order;
i)
narcotic substances or drugs;
j)
foreign merchandise with essential characteristics that have been falsified
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or adulterated, making identification difficult, even though the falsification or
adulteration may not impact the tax or exchange treatment accorded that
merchandise;
k) uncut diamonds.
Attention:
Should a traveler bring in any of the goods listed under lines “a” to “k”, the
goods in question will be confiscated by the customs authority and, depending on the
case, the traveler will be subject to arrest in the act of committing a crime and to civil and
criminal charges.
Among other items, travelers are forbidden to take any of the following goods
abroad:
a) untreated hides and leather from amphibians and reptiles;
b) wild animals, butterflies or other insects, as well as their derivatives,
unaccompanied by a transportation license issued by the Ministry of the
Environment;
c) the following goods, when not accompanied by authorization issued by the
Ministry of Culture:
I.
Any works of traditional art and crafts, produced in Brazil up to
the end of the period of the monarchy; those originating in Portugal
and incorporated into the National Heritage during the colonial and
imperial periods; those produced abroad in the same time periods and
that represent Brazilian personalities of importance to the history of
Brazil or the country’s landscapes and customs;
II.
complete or partial libraries and documentary collections,
composed of Brazilian works or works dealing with Brazil and
published in the XVI to XIX centuries;
III.
collections of periodicals that are more than 10 years old, as
well as any originals and old copies of musical scores;
d) uncut diamonds.
Attention:
Should a traveler bring in any of the goods listed under lines “a” to “d”, the
goods will be confiscated by the customs authority and, depending on the case, the
traveler will be subject to arrest in the act of committing a crime and to civil and criminal
charges.
II.
BAGGAGE
II.1. Definition of baggage and of goods for personal use and consumption
Traveler goods are those that:
a) are carried by the traveler; or
b) are sent to Brazil or remitted abroad by the traveler by any means of
transportation, by reason of that person’s travel, even when in transit
through customs territory.
Baggage is understood as new or used goods belonging to the traveler,
compatible with the circumstances of that person’s trip and for his/her personal use or
consumption, as well as those goods to be given as gifts, whenever the quantity, nature or
variety of such goods does not allow one to presume that they are being imported or
exported for commercial or industrial purposes.
Goods for personal use or consumption, in quantities and nature compatible
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with the circumstances of the person’s travel, are understood as:
a) articles of clothing;
b) toiletries;
c) goods of a clearly personal character, including, among others:
I.
One used camera;
II.
One used wristwatch;
III.
One used cell telephone;
IV.
other goods that the traveler may need for personal use,
considering the circumstances of that person’s travel and
his/her physical condition, as well as portable goods to be used
in professional activities to be performed during the trip. It is the
responsibility of the traveler to corroborate compatibility with the
circumstances of the trip, giving due consideration to the time of
permanence abroad, among other variables.
Attention:
Machines, devices and other objects that require some degree of installation in
order to be used, film cameras and personal computers are not included within
the concept of goods that are of a clearly personal nature;
For purposes of the provision in line “c”, it is the responsibility of the passenger
traveling by land, river and lake transportation to corroborate compatibility with
the circumstances of the trip, with due consideration of the time of permanence
abroad, among other factors.
II.2. Goods not covered by the concept of baggage
The following are not included under the concept of baggage:
a) automotive vehicles in general, motorcycles, motorized bicycles, engines
for boats, jet skis and the like, motorhomes, aircraft and vessels of all
types;
b) parts and spares of the goods cited in line “a”, with the exception of
individual units with values below the exemption limits to be specified in
the future by the RFB. Currently, all parts and spares of the goods cited in
line “a” are not encompassed by the concept of baggage.
III. IMPORTS:
CUSTOMS CONTROL PROCEDURES AND TAX TREATMENT
III.1. ACCOMPANIED BAGGAGE
a)
Definition
Accompanied baggage is that which the traveler takes and brings with him/her
on the same transportation modality in which he/she travels.
Attention:
Items transported as cargo are not included in the concept of accompanied
baggage.
b)
Electronic Travelers’ Customs Declaration – e-DBV
The traveler who enters Brazilian territory bearing goods to be declared should
fill out the e-DBV upon arrival in the country and before opting for the channel “goods to
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declare” (subitem III.1b1). This can be done through the use of notebooks, tablets, cell
telephones and other mobile devices with Internet access, or by using the self-service
terminals available at international airports, ports and Brazilian border crossings.
Once the traveler has completed and transmitted the e-DBV, he/she should go
to the channel “goods to declare”, with the e-DBV transmission receipt and generated
barcode (printed or on the screen of a mobile device) for purposes of registration by
customs inspection.
The e-DBV is available in Portuguese, Spanish, English and French on the
Federal Revenue of Brazil Internet site (www.edbv.receita.fazenda.gov.br) and will only
produce its due tax effects once it has been registered at Customs.
The transmitted e-DBV will be excluded from the system if it is not presented to
customs for registration on the date notified by the traveler upon entering or departing the
country.
b.1) Obligation of submitting the e-DBV and the “goods to declare” channel
The traveler coming from abroad and bearing any of the items listed below is
obligated to complete and transmit the e-DBV and go to the “goods to declare” channel for
processing:
a) animals, plants or their parts, seeds, products of animal or plant origin,
veterinary products or pesticides/herbicides;
b) medical products, products for in vitro diagnostics, cleaning products or
biological material;
c) medicines, except those for personal use, or foodstuffs of any type;
d) firearms and munitions;
e) goods brought for commercial or industrial purposes, to be imported by a
specific corporate entity for its own use or consumption (see item ), as well as
other goods not be classified as baggage (see Section II.2);
f)
goods that should be submitted to storage for later clearance through the
normal system of imports by a person identified by the traveler, in which case
itemization on the e-DBV is obligatory;
g) goods subject to the special temporary admission customs system for
travelers who are not resident in Brazil, in which case itemization on the e-DBV
is obligatory (subitem III.1.b.3).
Attention:
For purposes of granting the special temporary admission customs system, the
nonresident traveler who enters Brazil should specify his/her goods on the e-DBV, as
shown below:
travelers declare only goods with overall values of more than US$3,000.00
(three thousand United States dollars) or its equivalent in another currency.
1) The e-DBV receipt used for purposes of requesting the special temporary
admission customs system should be submitted to customs inspection by the traveler at
the RFB unit with jurisdiction over the locality from he/she departs the country.
The nonresident traveler, who has notified as to the temporary entry of goods
into the country, may alter the departure data on the e-DBV a single time and only up to a
maximum of 6 (six) hours prior to the forecast time of departure. Once this time period has
passed, alterations may be made only at customs inspection.
h) Goods with an overall value that exceeds the exemption limit of:
I.
US$500.00 (five hundred United States dollars) or the equivalent in
another currency, when the traveler enters Brazil by air or maritime
transportation (subitem III.1.d.1); or
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II. US$300.00 (three hundred and United States dollars) or the equivalent in
another currency, when the traveler enters Brazil by land, river or lake (subitem
III.I.d.2);
If requested by the traveler, customs inspection will provide the respective
corroboration of the e-DBV submitted for registration.
Attention:
In the hypotheses stated in lines “h” and “i”, the data system that generated the
e-DBV will issue the DARF (Federal Revenue Collection Document), specifying the
amount of taxes due.
Payment can be made prior to submission of the declaration to inspection
through utilization of home banking systems or debit card equipment available at customs
units, or after submission to inspection.
i) Goods that exceed the quantitative limits of the tax exemption as stated
below:
I.
travelers who enter Brazil by air or maritime transportation (subitem
III.I.d.1):
a) alcoholic beverages: total of 12 liters;
b) cigarettes: total of 10 packs, containing 20 units each;
c) cigars or cigarillos: total of 25 units;
d) tobacco: total of 250 grams;
e) goods not listed under lines “a” through “d”, with a unit value of
less than US$ 10.00 (ten United States dollars), totaling up to 20
units, provided that there are no more than 10 identical units – in
which case, the quantitative limit refers to the unit in which the
goods are usually marketed in retail outlets, even though they are
submitted as a whole or separately;
f) goods not listed under lines “a” through “e”, totaling up to 20 units,
provided that there are not 3 identical units – in which case, the
quantitative limit refers to the unit in which the goods are usually
marketed in retail outlets, even though they are submitted as a
whole or separately;
II.
travelers who enter Brazil by land, river or lake transportation (subitem
III.I.d.2):
a) alcoholic beverages: total of 12 liters;
b) cigarettes: total of 10 packs, containing 20 units each;
c) cigars or cigarillos: total of 25 units;
d) tobacco: total of 250 grams;
e) goods not listed under lines “a” through “d”, with a unit value of
less than US$ 5.00 (five United States dollars), totaling up to 20
units, provided that there are no more than 10 identical units – in
which case, the quantitative limit refers to the unit in which the
goods are usually marketed in retail outlets, even though they are
submitted as a whole or separately;
f) goods not listed under lines “a” through “e”, totaling up to 10 units,
provided that there are not 3 identical units – in which case, the
quantitative limit refers to the unit in which the goods are usually
marketed in retail outlets, even though they are submitted as a
whole or separately;
j) cash in amounts of more than R$ 10,000.00 (ten thousand reais) or its
equivalent in another currency.
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Attention:
In this case, the traveler is also obligated to submit the e-DBV (Chapter VI of
this Guide).
The traveler is prohibited from declaring third-party baggage as his/her own
baggage or from introducing goods that do not belong to him/her into the country as
baggage, except in cases in which:
the goods were for the personal use or consumption of a traveler resident in
Brazil who has passed away abroad. In this case, proof of demise must be submitted.
Attention:
In this situation, the e-DBV will be submitted by the heir or legatee, by the
provisional administrator or executor of the estate or by their authorized representative.
The goods will be submitted to normal customs processing of imports by an
individual person or corporate entity identified by the traveler;
goods that have demonstrably left Brazil refer to national or nationalized goods
or domestic animals belonging to a traveler resident in Brazil.
Should a traveler who is carrying goods with an overall value in excess of the
exemption limit for the transportation modality utilized opt for the “nothing to declare”
channel, such an act constitutes a false declaration and is subject to fine, without prejudice
to payment of import taxes. The fine for a false or imprecise declaration of baggage is 50%
(fifty percent) of the value in excess of the exemption limit, without prejudice to payment of
the import tax.
Attention:
In those localities in which there is no “goods to declare” channel, the traveler
should go immediately to customs inspection.
b.2) Travelers of less than 16 years of age
Travelers of less than 16 years of age are only obligated to submit the e-DBV if
they enter Brazil with the goods cited in lines “a” through “j” of subitem III.1.b.1. In this
case, the e-DBV should be completed in that person’s name, transmitted and submitted for
registration by one of the parents or guardian.
Attention:
Travelers of less than 18 years of age are not allowed to enter Brazil with
alcoholic beverages or tobacco products, even when accompanied by parents or guardian.
b.3) Traveler resident abroad
According to the terms of the provision in line “g” of subitem III.1.b.1, the special
temporary admission customs system will be granted to travelers resident abroad who
enter Brazil with goods for their personal use and consumption, through presentation of
the e-DBV transmission receipt. Among others, this admission covers the following items:
clothing articles and accessories and personal adornments;
hygiene and beauty products;
binoculars and cameras, accompanied by compatible quantities of batteries and
accessories;
portable devices for recording or reproduction of sound and image,
accompanied by compatible quantities of the corresponding physical means of support of
the recordings, batteries and accessories;
portable musical instruments;
cell telephones;
manual tools and objects, including portable computers for the exercise of
professional activities or leisure of the traveler;
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baby coaches for transporting children and auxiliary equipment for travelers
with special needs;
articles for sporting activities to be carried out by the traveler; and
portable hemodialysis devices and similar medical equipment and the like.
Attention:
1) For purposes of granting the special temporary admission customs system,
the traveler who is not a resident of Brazil should use the e-DBV to specify only those
goods with values of more than US$3,000.00 (three thousand United States dollars) or its
equivalent in another currency.
2) The traveler should provide information on the e-DBV concerning his/her
return abroad and maintain this data updated. Should it be requested by customs
inspection, the traveler should present the goods admitted temporarily to the country to the
RFB unit, for purposes of extinction of the special custom system.
3) The traveler should present the goods admitted temporarily to customs
inspection for purposes of normalization of his/her definitive permanence in Brazilian
territory, when this case arises.
Normally, the traveler resident abroad is an individual person who:
a) does not reside permanently in Brazil and is not classified as a resident of the
country, according to the terms of article 2 of SRF Normative Instruction (IN) no.
208, dated September 27, 2002, and current legislation; or
b) has withdrawn permanently from Brazilian territory and submitted
Notification of Definitive Departure from the Country to the RFB, according to
the terms of article 11-A of SRF IN no. 208/2002; or
c) has withdrawn permanently from Brazil or has been absent temporarily
without submitting the Notification of Definitive Departure from the Country, as
specified in article 11-A of SRF IN no. 208/2002, as of the day subsequent to
completion of 12 (twelve) consecutive months of absence or who has withdrawn
temporarily from the country and completed 184 (one hundred and eighty four)
days of permanence abroad, whether consecutive or not, within a period of up
to 12 (twelve) months, in those cases in which the Notification of Definitive
Departure from the Country cited in line “b” has not been submitted; or
d) has entered Brazil on a temporary visa:
I.
and has remained in the country for up to 183 (one hundred
and eighty three) days, whether consecutive or not, within a period of
up to 12 (twelve) months;
II.
up to the day prior to that of obtaining a permanent visa or
employment contract, if this occurs before completing 184 (one
hundred and eighty four) days of permanence in Brazil, whether
consecutive or not, within a period of up to 12 (twelve) months.
e) As a nonresident of the country, enters Brazil to render services as an
employee of a foreign government entity located in Brazil, except if that person
is a Brazilian national and has returned to the country with the intention of
remaining permanently at the time of arrival.
Attention:
4) For purposes of calculating the time period stated in line d) I., if the individual
person does not complete 184 (one hundred and eighty four) days of permanence in
Brazil, whether consecutive or not, within a period of 12 (twelve) months, a new period of
up to 12 (twelve) months will be calculated as of the date of entry subsequent to that on
which the previous calculation began.
5) For example: Mr. Nakamura, a Japanese citizen, made the following trips to
Brazil in the period between 2009 and 2010:
ARRIVAL IN BRAZIL
DEPARTURE
FROM PERMANENCE
IN
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BRAZIL
BRAZIL
02/01/2009
03/31/2009
58 days
12/23/2009
02/15/2010
54 days*
*39 days up to 01/31/2010, the date on which the first 12-month period was ended.
04/01/2010
06/30/2010
90 days
08/01/2010
10/15/2010
75 days**
** On 09/10/2010, he completed 184 days of permanence in Brazil.
6) In the first period of 12 months or, in other words, the period between
02/01/2009 and 01/31/2010, Mr. Nakamura remained in Brazil for only 97 days (58+39).
Consequently, he was not a resident in Brazil on 01/31/2010, when the first 12 month
period of calculation ended.
7) However, considering the date of entry following that on which the calculation
cited in the previous paragraph began – in other words, 12/23/2009, one concludes that
Mr. Nakamura became a resident of Brazil on 09/10/2010, since on that day he completed
184 days of permanence in Brazil, prior to completing the 12-month period (12/23/2009
through 12/22/2010.
b.4) Corroboratory documentation of regular entry of goods into Brazil for travelers
dispensed from submitting the e-DBV.
Even though dispensed from submitting the e-DBV according to the provision in subitem
III.1.b., the traveler who still desires to obtain documentation demonstrating regular entry
of goods into Brazil should complete and transmit the e-DBV, go to the “goods to declare”
channel and submit to customs inspection.
Attention:
1) Even though dispensed from doing so, the traveler who intends to leave the
country again with goods brought into the country as baggage during the current trip
should complete the e-DBV and go to the “goods to declare” channel, with the objective of
nationalizing the goods and avoiding problems related to the tax exemption limit in
subsequent trips. The documentation corroborating regular entry of the goods ensures that
the tax cited in item III.1.c will not be levied on the traveler.
2) In those localities where there may not exist a “goods to declare” channel,
the traveler should go directly to customs inspection.
c)
No levying of taxation
There will be no levying of taxes on national or nationalized goods of the
traveler who is a resident of Brazil upon returning to the country. This also applies to
domestic animals.
For purposes of confirming that such taxes should not be levied, the customs
authority may request corroboration of the nationalization of goods of foreign origin.
Attention:
Corroboration of the nationalization of goods of foreign origin will be done
through presentation of documentation corroborating the regular entry of such goods into
Brazil, as specified in subitems III.1.b.1 and III.1.b.4.
d)
General tax exemption
Exemption from the Import Tax (II), Industrialized Products Tax (IPI),
PIS/Pasep-Imports Contribution and Cofins Imports will be granted to the baggage of
travelers coming from abroad by maritime, air, land, river or lake transportation, provided
that the conditions and terms presented under this topic are observed.
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d.1) Traveler coming from abroad by maritime or air transportation
The traveler coming from abroad by maritime or air transportation may bring the
following goods tax-free in his/her accompanied baggage:
a)
books, pamphlets, periodicals;
b)
goods for personal use or consumption (item II.1);
c) other goods, complying with the overall value limit of US$ 500.00 (five
hundred United States dollars) or its equivalent in another currency.
Attention:
Goods that exceed the overall value limit will be subject to the special taxation
system cited in item III.1.f, provided they do not exceed the quantitative limits:
In order to be entitled to this tax exemption, the goods referred to in line “c” of
the previous paragraph are subject to the following quantitative limits:
a) alcoholic beverages: total of 12 liters;
b) cigarettes: total of 10 packs, containing 20 units each;
c) cigars or cigarillos: total of 25 units;
d) tobacco: total of 250 grams;
e) goods not listed under lines “a” through “d”, with a unit value of less than
US$ 10.00 (ten United States dollars), provided that there are no more than
10 identical units – in which case, the quantitative limit refers to the unit in
which the goods are usually marketed in retail outlets, even though they are
submitted as a whole or separately;
f) goods not listed under lines “a” through “e”, totaling up to 20 units, provided
that there are not 3 identical units – in which case, the quantitative limit refers
to the unit in which the goods are usually marketed in retail outlets, even
though they are submitted as a whole or separately.
Attention:
Goods brought by travelers that exceed the quantitative limits mentioned in
lines “a” through “f” will be subject to the normal taxation system, in the terms of Section
III.6.
The right to a tax exemption on goods subject to overall value and quantitative
limits may only be used once per month. The tax exemption granted to the traveler is
individual and cannot be transferred.
Travelers of less than 18 (eighteen) years of age are not permitted to enter
Brazil with alcoholic beverages and tobacco products, even when accompanied by parents
or guardian.
Goods acquired in duty free shops abroad, on ships and aircraft are considered
accompanied baggage for purposes of determining the overall value and quantitative limits
for granting of the tax exemption.
Without prejudice to the tax exemption granted to accompanied baggage, as
treated in this item, the traveler may acquire tax-exempt goods in duty free shops located
in Brazilian territory upon their arrival in the country, up to the overall limit of US$500.00
(five hundred United States dollars) or the equivalent in another currency.
The exemption cited in this paragraph requires compliance with specific
quantitative limits. Consult Chapter IV – Duty Free Shops Located in Brazil.
d.2) Travelers from abroad arriving by land, river or lake
Travelers coming from abroad by land, river or lake may bring the following
goods in accompanied baggage, exempt from taxes:
a)
books, pamphlets, periodicals;
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b)
goods for personal use or consumption (item II.1);
c)
other goods, obeying the overall value limit of US$300.00 (three hundred and
United States dollars) or the equivalent in another currency.
Attention:
Goods that exceed the overall value limit will be subject to the special taxation
system cited in item III.1.f, provided they do not exceed the quantitative limits:
In order to be entitled to this tax exemption, the goods referred to in line “c” of
the previous paragraph are subject to the following quantitative limits:
a) alcoholic beverages: total of 12 liters;
b) cigarettes: total of 10 packs, containing 20 units each;
c) cigars or cigarillos: total of 25 units;
d) tobacco: total of 250 grams;
e) goods not listed under lines “a” through “d”, with a unit value of less than
US$ 5.00 (five United States dollars), provided there are no more than 10
identical units – in which case, the quantitative limit refers to the unit in which
the goods are usually marketed in retail outlets, even though they are submitted
as a whole or separately;
f) goods not listed under lines “a” through “e”, totaling up to 10 units, provided
there are not 3 identical units – in which case, the quantitative limit refers to the
unit in which the goods are usually marketed in retail outlets, even though they
are submitted as a whole or separately.
Attention:
Goods brought by travelers that exceed the quantitative limits mentioned in
lines “a” through “f” will be subject to the normal taxation system, according to the terms of
Section III.6.
The right to a tax exemption on goods subject to overall value and quantitative
limits may only be used once per month. The tax exemption granted to travelers is
individual and nontransferable.
Travelers of less than 18 (eighteen) years of age are not permitted to enter
Brazil with alcoholic beverages and tobacco goods, even when accompanied by parents or
guardian.
Goods acquired in duty free shops abroad, on ships and aircraft are considered
accompanied baggage for purposes of determining the overall value and quantitative limits
for granting of the tax exemption.
e)Special customs control and tax exemptions tied to the position of the traveler
The goods of the individual persons listed below are subject to special customs
control procedures and/or tax exemptions tied to the position of the traveler.
Additional information on this subject can be found in Section III.5., as follows:
a)
crew members (item III.5.a);
b)
member of the Armed Forces or civilians traveling on military vehicles (item III.5.b);
c)
immigrants and travelers returning permanently to Brazil (moving to Brazil) (item
III.5.c);
d)
scientists, engineers and technicians living abroad (item III.5.d);
e)
members of diplomatic missions, consular offices and representative offices of
international organizations (item III.5.e).
f)The special taxation system
The special taxation system allows for remittance of goods based solely on the
requirement set down under the II. Goods taxed through this system are exempt from the
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IPI, PIS/Imports and Cofins/Imports.
The II is levied at a rate of 50% (fifty percent) of the taxable value of the goods.
The taxable value of accompanied baggage corresponds to:
a)
the overall value in excess of US$500.00 (five hundred United States dollars) when
the traveler enters Brazil by maritime or air transportation (subitem III.1.d.1) or US$300.00
(three hundred and United States dollars) when the traveler enters the country by land,
river or lake (subitem III.1.d.2), provided that such goods do not exceed the established
quantitative limits;
b)
the value of goods included in baggage;
i)
if the traveler has utilized the tax exemption in the last month;
ii)
crew members, in the cases foreseen under item III.5.a.;
iii)
civilian or military travelers on military vehicles coming from abroad, in the cases
foreseen under item III.5.b.
Attention:
The special taxation system does not apply to the following goods, which are
ensured of a tax exemption: books, pamphlets and periodicals, as well as goods for
personal use or consumption cited in Section II.1.
For purposes of determining the value of the traveler’s goods, one should
consider the acquisition value with immediate payment as stated on the commercial
invoice or equivalent document.
Attention:
If the acquisition value is not available due to the fact that the commercial
invoice or equivalent document was not submitted or contains imprecisions, the value of
the goods will be determined by the customs authority, which will utilize catalogs, price
lists or other value indicators.
Should the traveler bearing goods with an overall value that exceeds the
exemption limit for the transportation modality utilized opt for the “nothing to declare”
channel, this act constitutes a false declaration and will be punished by fine, without
prejudice to the payment of the import tax. The fine for a false or imprecise declaration of
baggage is 50% (fifty percent) of the value in excess of the exemption limit, without
prejudice to payment of the II.
III.2.2 UNACCOMPANIED BAGGAGE
a)
Definition
Unaccompanied baggage consists of goods included in the concept of baggage
(Section II.1) that arrive in Brazilian territory before or after the traveler, or that arrive with
the traveler in the form of cargo, duly identified by a bill of lading or equivalent document,
having been sent by the traveler for purposes of his/her trip in the form of a postal
remittance, express order, international air parcel or any other transportation modality. The
customs control and taxation treatment procedures applicable to the goods of Brazilian
citizens or foreigners resident abroad will be governed by the provisions contained in this
section when such people are moving to Brazil, provided that they meet the conditions
foreseen in legislation.
b)
Simplified customs clearance based on the Simplified Import Declaration
(DSI)
For purposes of simplified customs clearance of imports, unaccompanied
baggage should:
a) arrive in Brazilian customs territory in the form of cargo within the 3 (three)
13
month period prior to the arrival of the traveler or the 6 (six) month period subsequent
to the traveler’s arrival; and
b) originate in the locality or one of the localities in which the traveler stayed or
from which the traveler departed.
Attention:
Unaccompanied baggage that does not comply with the conditions set down in
lines “a” or “b”, as well as goods not covered by the concept of baggage (Section II.I), will
be subject to normal customs processing of imports (Section III.6).
Simplified customs clearance of imports of unaccompanied baggage will be
based on the Simplified Import Declaration (DSI), registered in the Foreign Trade System
(Siscomex), with the following documentation:
a)
listing of the goods, containing a description and approximate value of the same,
specified by volume or box; and
b)
original bill of lading or equivalent document, in the name of the traveler or
endorsed to that person.
The Simplified Table of Designations and Codification of Products (TSP) found
in Appendix VIII of SRF Normative Instruction no. 611, dated January 18, 2006, may be
utilized on the DSI form.
Attention:
1)
The traveler is dispensed from registration in Siscomex, in those cases in which the
DSI was elaborated and transmitted electronically by the designated representative.
2)
The DSI may also be transmitted by an employee assigned to the RFB customs unit
where the customs clearance will be processed, through utilization of a specific function
included in Siscomex.
In this case, the local RFB unit will make the equipment required for DSI
formulation available to the traveler. In order to perform this activity, the traveler does not
have to be registered in Siscomex. (SRF IN no. 650, dated May 12, 2006, article 17, II, c/c
SRF IN no. 611/2006, article 7, §§ 2 and 3).
3)
The TSP can be found in Appendix VIII of SRF IN no. 611/2006, which can be
found
at
the
following
electronic
address:http://www.receita.fazenda.gov.br/Legislacao/Ins/2006/in6112006.htm
Customs clearance of goods included in unaccompanied baggage may be
performed by the traveler or by a customs broker at the RFB unit with jurisdiction over the
customs area in which the goods are deposited.
Unaccompanied baggage will only be cleared through customs after
corroboration of the arrival of the traveler in Brazil.
Attention:
The date of the traveler’s arrival in Brazil is corroborated through presentation of
the travel ticket, boarding pass, a declaration from the passenger transportation company
or passport.
The goods included in the unaccompanied baggage of a foreigner entering the
country on a temporary visa, as an immigrant or visitor, may be submitted to the special
temporary admission customs system, which implies suspension of payment of taxes
according to the terms of specific legislation.
The system will be granted at the request of the interested party through the
use of the DSI.
Once the permanent visa is obtained, extinction of application of the special
temporary admission customs system may be requested at any RFB unit with customs
jurisdiction, through simple presentation of the permanent visa and a copy of the
declaration (DSI) used for purposes of granting of the system.
For additional information on the special temporary admission customs system,
consult SRF IN no. 285, dated January 14, 2003, and later alterations, at the following
14
electronic
http://www.receita.fazenda.gov.br/Legislacao/Ins/2003/in2852003.htm
c)
d)
address:
Taxes not levied
No taxes will be levied on national or nationalized goods belonging to a traveler
resident in Brazil and returning to the country. This also applies it to domestic animals.
The customs authority may request corroboration of the nationalization of goods
of foreign origin for purposes of not levying taxes.
Attention:
Corroboration of nationalization of goods of foreign origin will be done through
presentation of corroboratory documentation of the normal admission of such goods to
Brazil, as indicated in subitems III.1.b.1 and iii.1.b.4.
e)
General tax exemption
The II, IPI, PIS/Pasep-Imports and Cofins-Imports exemption will be granted to
the following goods:
a)
books, pamphlets and periodicals;
b)
clothing and used goods for personal use.
For purposes of granting the exemption to unaccompanied baggage to be
cleared on the basis of the simplified import declaration (item III.2.b), such baggage
should:
a)
arrive in Brazilian customs territory as cargo within the 3 (three) months prior to the
traveler’s arrival or up to 6 (six) months after that person’s arrival; and
b)
originate in the locality or one of the localities in which the traveler stayed or from
which the traveler departed.
Attention:
1)
Unaccompanied baggage that does not comply with the conditions set down in line
“a” or “b” will be subject to the normal customs system for imports (Section III.6), with
levying of a fine of 20% (twenty percent) of the value of the import tax due.
2)
The 20% (twenty percent) fine will not be levied if noncompliance with the allotted
time period is caused by circumstances beyond the control of the traveler.
f)
Special situations for customs control and tax treatment tied to the position
of the traveler
Goods belonging to the individual persons listed below are subject to special
customs control procedures and/or tax exemptions tied to the position of the traveler.
Additional information on this subject can be found in Section III.5., as follows:
a)
immigrants and travelers returning to Brazil permanently (moving to Brazil) (item
III.5.c);
b)
scientists, engineers and technicians living abroad (item III.5.d);
c)
members of diplomatic missions, consular offices and representative offices of
international organizations (item III.5.e)
d)
residents of Brazil, performing official functions abroad (item III.5.f).
III.3. LOST BAGGAGE
a)
Definition
Lost baggage is that sent as unaccompanied baggage by the traveler that
15
arrives in Brazil without the said traveler, as a consequence of a fortuitous event or
force majeure or of confusion, errors or omissions beyond the control of the traveler.
b)
Customs treatment and applicable taxation
In this case, the traveler should go to customs inspection upon arrival in Brazil,
with the corresponding document of notification of the event submitted to the
transportation company.
Attention:
The share of the accompanied baggage exemption limit (item III.1.d) used by
the traveler, as well as the non-use of that limit, will be recorded by customs inspection on
the corresponding registration document.
Goods included in lost baggage that arrive in Brazil may be cleared through
presentation of the e-DBV (item III.1.b).
The arrival of lost baggage will be notified to customs inspection by the
transportation company, which will be responsible for its storage under customs control
until clearance. Customs clearance may be done by the owner of the goods or by his/her
authorized representative at the customs unit that has jurisdiction over the locality where
the goods are located or the customs unit with jurisdiction over the domicile of the traveler.
Goods included in lost baggage may be cleared with the tax exemption specified in item
III.1.d, through presentation of the corresponding registration document cited in the second
paragraph of this subitem.
Attention:
1)
Goods included in lost baggage that are subject to restrictions or taxation will
remain under customs control until clearance.
2)
Those goods whose import is prohibited will remain under customs control until their
destination is determined, according to the terms of applicable legislation. For purposes of
customs clearance, the traveler and owner of the goods or the transportation company
may request sending of the lost baggage to another locality in Brazilian territory, subject to
the customs transit system, or to a locality abroad.
III.4. ABANDONED BAGGAGE
Goods belonging to travelers and brought from abroad as accompanied (item
III.1.a) or unaccompanied (item III.2.a) baggage and that remain in customs controlled
areas or localities for more than 45 (forty five) days without the corresponding import
clearance process having begun, will be considered abandoned.
Accompanied or unaccompanied baggage will also be considered as
abandoned if customs processing of such imports is interrupted for more than 60 (sixty)
days by an action or omission on the part of the importer.
Attention:
Deposit of goods in seized merchandise storage for logistical reasons on the
part of customs management does not have an adverse impact on calculation of the time
period stated in the two situations cited under this topic.
For all due fiscal purposes, the declarations of the traveler remain in effect,
even if the import clearance process is interrupted and the merchandise abandoned
(Decree Law no. 37/1966, article 45 with the text adopted by Decree Law no. 2472/1988,
article 2; Decree no. 6759/2009, article 549).
The penalty of forfeiture will be applied to abandoned baggage (Decree no.
6759/2009, article 689, XXI).
After application of the penalty of forfeiture to goods considered to have been
abandoned, the traveler (importer) may request conversion of this penalty into a fine
16
equivalent to the customs value of the goods, provided that the petition be submitted
before the goods are channeled to their destination by the customs authority (Law no.
9779/1999, article 19; Decree no. 6759/2009, article 698).
Attention:
In this case, delivery of the goods to the traveler depends on corroboration of
payment of the fine and compliance with the formalities demanded for the respective
clearance, without prejudice to compliance with administrative control measures.
III.5.SPECIAL CUSTOMS TREATMENT AND/OR TAX EXEMPTIONS APPLICABLE TO
BAGGAGE TIED TO THE POSITION OF THE TRAVELER
a)
Crew members
Crew members, civilian or military personnel on duty in a transportation vehicle
during the course of travel may bring only the following goods with a tax exemption in their
accompanied baggage:
a)
books, pamphlets, periodicals;
b)
goods for personal use or consumption (Section II.1).
Attention:
Other goods brought by a crew member will be subject to the normal taxation
system, as specified in Section III.6., except when the individual person is a crew member
of a long-haul ship.
The baggage of the crew member of a long-hall ship coming from abroad will
also be entitled to a tax exemption on imports of other goods, with an overall value limit of
US$500.00 (five hundred United States dollars) or its equivalent in another currency and
the quantitative limits stated below, provided that the person in question disembarks
definitively in Brazil:
a)
alcoholic beverages: total of 12 liters;
b)
cigarettes: total of 10 packs, containing 20 units each;
c)
cigars or cigarillos: total of 25 units;
d)
tobacco: total of 250 grams;
e)
goods not listed under lines “a” through “d”, with a unit value of less than US$
10.00 (ten United States dollars), totaling up to 20 units, provided there are no more than
10 identical units – in which case, the quantitative limit refers to the unit in which the goods
are usually marketed in retail outlets, even though they are submitted as a whole or
separately;
f)
goods not listed under lines “a” through “e”, totaling up to 20 units, provided that
there are not 3 identical units – in which case, the quantitative limit refers to the unit in
which the goods are usually marketed in retail outlets, even though they are submitted as
a whole or separately.
Attention:
1)
For purposes of utilizing the tax exemption, members of the crew of long-haul ships
should present the record of disembarkation in the Caderneta de Inscrição e Registro CIR (Crewman Landing Permit) signed by the commander of the vessel or his
representative and ratified by the Port Authority.
2)
The right to the exemption may only be exercised a single time per year and will be
acknowledged by the customs authority through annotation of the benefit in the CIR.
3)
Goods that exceed the overall value limit of US$500.00 (five hundred United States
dollars) will be subject to the special taxation system specified in item III.1.f, provided that
such goods do not exceed the quantitative limits cited in lines “a” through “f”.
4)
Goods brought by the traveler that exceed the quantitative limits cited in lines “a”
through “f” will be subject to the normal tax system, as specified in Section III.6.
17
c)
Military or civilian travelers embarked on military vehicles
Military or civilian travelers embarked on military vehicles coming from abroad
may bring the following goods in their accompanied baggage, with a tax exemption:
a)
books, pamphlets, periodicals;
b)
goods for personal use or consumption (Section II.1);
c)
other goods, complying with the overall value limit applicable to the transportation
modality;
i)
by air or by maritime transportation: US$500.00 (five hundred United States dollars)
or the equivalent in another currency, if the traveler comes from abroad by maritime or air
transportation;
ii)
by land, lake or river: US$300.00 (three hundred and United States dollars) or the
equivalent in another currency, if the traveler comes from abroad by land, lake or river.
Attention:
1)
Goods that exceed the overall value limit will be subject to the special taxation
system specified in item III.1.f, provided they do not exceed the quantitative limits specified
in the next paragraph.
2)
The right to the exemption specified in line “c” may only be utilized once every year.
For purposes of utilizing the exemption, the goods referred to in line “c” of the
previous paragraph are subject to the following quantitative limits:
a)
alcoholic beverages: total of 12 liters;
b)
cigarettes: total of 10 packs, containing 20 units each;
c)
cigars or cigarillos: total of 25 units;
d)
tobacco: total of 250 grams;
e)
goods not listed under lines “a” through “d”, with a unit value of less than US$
10.00 (ten United States dollars), totaling up to 20 units, provided there are no more than
10 identical units – in which case, the quantitative limit refers to the unit in which the goods
are usually marketed in retail outlets, even though they are submitted as a whole or
separately;
f)
goods not listed under lines “a” through “e”, totaling up to 20 units, provided there
are not 3 identical units – in which case, the quantitative limit refers to the unit in which the
goods are usually marketed in retail outlets, even though they are submitted as a whole or
separately.
Attention:
Goods brought by the traveler that exceed the quantitative limits cited in lines
“a” through “f” will be subject to the normal tax system, as cited in Section III.6.
The traveler who enters by land, lake or river:
a)
alcoholic beverages: total of 12 liters;
b)
cigarettes: total of 10 packs, containing 20 units each;
c)
cigars or cigarillos: total of 25 units;
d)
tobacco: total of 250 grams;
e)
goods not listed under lines “a” through “d”, with a unit value of less than US$ 5.00
(five United States dollars), totaling up to 20 units, provided there are no more than 10
identical units – in which case, the quantitative limit refers to the unit in which the goods
are usually marketed in retail outlets, even though they are submitted as a whole or
separately;
f)
goods not listed under lines “a” through “e”, totaling up to 10 units, provided there
are not 3 identical units – in which case, the quantitative limit refers to the unit in which the
goods are usually marketed in retail outlets, even though they are submitted as a whole or
separately.
Attention:
18
Goods brought by the traveler that exceed the quantitative limits cited in
lines “a” through “f” will be subject to the normal taxation system, cited in Section III.6.
d) Immigrants and travelers who return permanently to Brazil (moving to Brazil)
New or used goods as listed below belonging to residents abroad who enter the
country with the objective of the permanently residing in Brazil, and Brazilians returning to
Brazil from abroad after having lived abroad for more than 1 (one) year, may enter
Brazilian customs territory with a tax exemption:
a)
furniture and other goods for domestic use; and
b)
tools, machines, devices and instruments required for professional activity, art or
crafts, understood on an individual basis.
Attention:
1)
Utilization of the exemption for the goods cited in line “b” is subject to prior
corroboration of the activity performed by the traveler and, in the case of residents abroad
who return to Brazil, compliance with the period of more than 1 (one) year of residence
abroad.
2)
Occasional trips to Brazil do not impact calculation of the time period, provided that
the person concerned remain in the country for less than 45 (forty five) days in the 12
(twelve) months prior to that person’s return;
3)
Until such time as the immigrant obtains a permanent visa, goods belonging to
foreigners may enter Brazilian customs territory under the temporary admission system.
The immigrant should submit the goods admitted temporarily to customs inspection for
normalization of their definitive permanence in Brazilian territory, when this case arises.
The provision in this topic has no negative impact on application of the general
exemption tax treatment (items III.1.d and III.2.d) and the system of special taxation (item
III.1.f) for baggage.
e)
Scientists, engineers and technicians, living abroad
Scientists, engineers and technicians living abroad will be entitled to the tax
exemption on new or used goods, as listed in the following paragraph, provided that:
a)
the technical specialization of the interested party is classified in a Resolution of the
National Council of Scientific and Technological Development (CNPq) prior to their arrival
in Brazil;
b)
the return to Brazil is at the invitation of the CNPq; and
c)
the interested party commits himself/herself before the CNPq to exercise his/her
profession in Brazil during a minimum period of 5 (five) years, as of the date of clearance
of the goods.
New or used goods as listed below, belonging to scientists, engineers and
technicians living abroad, may enter Brazilian customs territory with a tax exemption:
a)
furniture and other goods for domestic use; and
c)
tools, machines, devices and instruments required for professional activity, art or
craft, understood on an individual basis.
Attention:
Utilization of the exemption for the goods cited in line “b” will be subject to prior
corroboration of the activity performed by the traveler.
The provision in this topic does not negatively impact application of the general
exemption tax treatment (items III.1.d and III.2.d) and that of special taxation (item III.1.f)
for baggage.
d) Members of diplomatic missions, consular offices and representative offices
19
of international organizations / foreign technicians or experts on
temporary or occasional trips to Brazil
In the exercise of their functions, the members of diplomatic missions, consular
offices and international organizations located permanently in Brazil are entitled to the
customs treatment granted to the diplomatic corps.
The members of diplomatic missions, consular offices or representative offices
of international organizations are understood as the employees, experts, technicians or
consultants of diplomatic missions and consular offices of a permanent character in Brazil,
as well as the representative offices of international organizations of a permanent nature,
including regional organizations to which Brazil belongs.
Customs processing of imports of goods, including baggage and automobiles,
belonging to travelers who are members of diplomatic missions, consular offices or
representative offices of international organizations will be carried out:
a)
in the case of automobiles, by means of an Import Declaration (DI) registered in
Siscomex and including the Request for Customs Clearance (REDA) issued by the
Ministry of External Relations (MRE); and
b)
for other goods included in unaccompanied baggage, by means of the DSI, with a
request issued by the MRE in a specific space on the DSI.
The baggage of members of diplomatic missions and consular offices is not
subject to verification, according to the terms of the Vienna Convention on Diplomatic
Relations and the Vienna Convention on Consular Relations, except when there are
indications that such baggage contains prohibited imports or exports or goods that are not
targeted to use or installation of the traveler or his/her family in Brazil. In this situation,
verification should be carried out in the presence of the interested party or that person’s
authorized representative.
In the case of accompanied baggage (Section III.1), with an overall value and in
quantities below the exemption limits for the transportation modality utilized, customs
clearance can be done immediately on the e-DBV.
Attention:
The baggage of an honorary consul or honorary consular employee is
submitted to customs and the tax treatment foreseen for the goods of travelers in general,
including those related to control procedures.
Imports of goods, including baggage and automobiles belonging to members of
diplomatic missions, consular offices or representative offices of international
organizations will be done with exemption from taxes on imports.
The tax exemption extends to foreign technicians or experts who come to
perform a transitory or occasional mission in Brazil, when such is expressly foreseen in a
convention, treaty or agreement signed by Brazil and that calls for the coming of such a
professional.
e) Residents of Brazil, performing an official function abroad
Observing the conditions set down in the following paragraph, imports of
automobiles are exempt from the import tax when such are the property of:
a)
diplomatic career employees when transferred to the State Secretariat of External
Relations and similar employees who perform permanent functions of a diplomatic
character, such as those occupying the position of chief of a diplomatic mission, attaché
or deputy mission chief, even if they are not members of the aforementioned career, when
dispensed from the function exercised abroad and when such termination implies their
return to Brazil; and
b)
civilian and military public servants, employees of semiautonomous government
20
agencies, public sector companies or joint capital corporations who return to Brazil,
when dispensed from an official permanent function exercised abroad for more than 2
(two) years, without interruption.
The tax exemption is granted only to those employees who are dispensed from
an official function exercised in a country that prohibits the sale of automobiles under freely
competitive conditions, provided there is compliance with the following requirements:
a)
that the automobile has been licensed and used in the country in which the
interested party served;
b)
that the automobile belongs to the interested party for more than 180 (one hundred
and eighty) days prior to being dismissed from the function; and
c)
that the dismissal from the function has occurred normally.
Attention:
An official permanent function abroad is understood as that exercised on land
and that is not extinguished with the dismissal of the respective employee, when said
function is determined:
1)
in the case of employees of the direct public administration, in specific legislation;
and
2)
in the case of employees of the indirect public administration, in a formal act of the
maximum deliberative entity of the organization to which the staff belongs.
The person entitled to the exemption from the import tax may obtain a new
benefit only after 3 (three) years have elapsed since that person’s removal or dismissal
from the position on which the previous concession was based.
Brazilian diplomats or employees who, without being members of the diplomatic
career, occupied the position of chief of diplomatic mission, attaché or deputy chief of a
Brazilian mission, when transferred abroad from one country to another, may send part of
the goods included in that person’s unaccompanied baggage to Brazil (item III.2.a). Such
goods must arrive in Brazil within the 3 (three) months prior to the date of the effective
transfer or 6 (six) months subsequent to that date.
III.6. COMMON IMPORT SYSTEM
The goods listed below and belonging to travelers are subject to the common
import system. In these cases, the general tax exemption or special tax exemption is not
applicable to such baggage:
a)
goods excluded from the concept of baggage (item II.2);
b)
goods that exceed the quantitative limit, as specified in item III.1.d, with due
consideration to the transportation modality utilized;
c)
goods included in unaccompanied baggage (item III.2.a), but that:
c.1) did not arrive in Brazil within the 3 (three) months prior to the arrival of the
traveler or the 6 (six) months subsequent to the arrival of the traveler;
c.2) did not originate in the countries in which the traveler stayed or from which
he/she departed.
Attention:
In the hypothesis stated in line “a”, only imports of goods for the specific use of
the traveler will be permitted that cannot be utilized for commercial or industrial purposes.
Prior to the start of any fiscal procedure, the traveler should notify whether the goods are
destined to a specified corporate entity established in Brazil. In this case, the corporate
entity must obtain customs clearance for its use or consumption.
Customs clearance of common imports is done through presentation of the
import declaration (DI), formulated in Siscomex, with due compliance with all norms and
formalities that regulate import operations.
Attention:
21
1)
For purposes of presenting the import declaration and other acts in the
Siscomex framework, the individual person should be qualified according to the terms of
SRF IN no. 650, dated May 12, 2006. This instrument can be found on the link:
http://www.receita.fazenda.gov.br/Legislacao/Ins/2006/in6502006.htm.
2)
Alternatively, customs clearance may be obtained through a customs broker or
legally constituted representative qualified in the Siscomex framework. In general, the
goods specified under this topic are subject to levying of the federal II, IPI, PIS/Pasep
Contribution-Imports and Cofins-Imports taxes. The II will be calculated through application
of the ad valorem rates determined in the Mercosul Common Export Tariffs (TEC) applied
to the calculation base of the tax. It can also be calculated through application of a specific
rate or through conjugation of that rate with the ad valorem rate, as determined in specific
legislation:
Attention:
1)
The
TEC
can
be
found
on
the
following
link:
<http://www.receita.fazenda.gov.br/Aduana/TabelaTec/default.htm>.
2)
The calculation base of the II will be determined according to the provision in
Chapter III of Decree no. 6759/2009, found on the following link:
<http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2009/Dedcree/D6759.htm>
3)
Complementary information on customs clearance and the levying of the II can be
found on the RFB electronics site (www.receita.fazenda.gov.br>. The IPI will be calculated
through application of the rates found in the Industrialized Products Tax Levying Table
(Tipi) to the calculation base of the tax.
Attention:
1)
The
Tipi
can
be
encountered
on
the
link:
http://www.receita.fazenda.gov.br/Legislacao/Decretos/2011/dec7660.htm
2)
The calculation base of the IPI will be determined according to the provisions in
Chapter X, Section II of Decree no. 7212, June 15, 2010, found on the link:
http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2010/Decreto/D7212.htm#art617
3)
Complementary information on the IPI can be obtained at the RFB site:
<http://www.receita.fazenda.gov.br>
In general, the Contribution to PIS/Pasep-Imports and Cofins-Imports, as
specified in Law no. 10,865, dated April 30, 2004, and later alterations, come to respective
values of 1.65% (one point sixty five percent) and 7.6% (seven point six percent).
The calculation base of the Contribution to PIS/Pasep-Imports and CofinsImports is the customs value or, in other words, the value that is used or would be used as
the basis for calculating the II, plus the value of the Tax on Operations involving the
Circulation of Merchandise and Rendering of Interstate and Intermunicipal Transportation
and Communications Services (ICMS) levied on customs clearance and the value of the
contributions themselves.
Attention:
1)
Law
no.
10,865/2004
can
be
found
on
the
link:
http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2004/Lei/L10.865.htm.
2)
Complementary information on the Contribution to PIS/Pasep-Imports and CofinsImports can also be found on the RFB site: http://www.receita.fazenda.gov.br
Goods subject to the common import system are normally also subjected to the
ICMS, levied by the states and Federal District. It is recommended that information
regarding levying of this tax be obtained from the Secretariat of Finance of each respective
state.
Attention:
The RFB provides a simulator that makes it possible to obtain information on
the tax and administrative treatment accorded to import operations at the moment of the
consultation. This simulation is available on the following electronic site:
22
http://www4.receita.fazenda.gov.br/simulador/>
IV.DUTY FREE SHOPS LOCATED IN BRAZIL
Travelers arriving from abroad and duly identified by the appropriate
documentation and bearing boarding passes or international transit passes may acquire
merchandise at the free shop located in the first airport of their arrival in Brazil.
Acquisitions of merchandise made by travelers in free shops are subject to the
following quantitative limits:
a)
24 (twenty four) units of alcoholic beverages, complying with a maximum of 12
(twelve) units per type of beverage;
b)
20 (twenty) packs of cigarettes;
c)
25 (twenty five) cigars or cigarillos;
d)
250 (two hundred and fifty) grams of pipe tobacco;
e)
10 (ten) units of toiletries; and
f)
3 (three) units of wristwatches, machines, devices, equipment, toys, electric or
electronic games or instruments.
Attention:
Travelers of less than 18 years of age are not allowed to acquire alcoholic
beverages or tobacco products, even when accompanied by parents or guardian.
Sales of tax exempt merchandise will be made up to a limit per passenger of
US$500.00 (five hundred United States dollars) or its equivalent in another currency.
Attention:
1)
The tax exemption limit is individual and nontransferable.
2)
The tax exemption covers the II, IPI, Contribution to PIS/Pasep-Imports and CofinsImports.
3)
Acquisitions of goods with a tax exemption in Free Ports located in Brazil do not
affect the right to exemption referring to accompanied baggage, as specified in item III.1.d.
The special taxation system (item III.1.f) will be applied to goods acquired with
an overall value in excess of the exemption limit. This system consists of application of an
Import Tax rate of 50% (fifty percent) on the value that exceeds the limit of US$500.00
(five hundred United States dollars).
V.EXPORTS
CUSTOMS CONTROL PROCEDURES AND TAX TREATMENT
V.I.ACCOMPANIED BAGGAGE
a) Definition
Accompanied baggage is that which the traveler takes or brings with him/her on
the same transportation modality on which he/she travels.
Attention:
1)
Other goods acquired by the traveler in Brazil are considered as accompanied
baggage, up to the limit of US$2,000.00 (two thousand United States dollars).
2)
Goods transported as cargo are not considered accompanied baggage.
b) Customs clearance of exports
Customs clearance of exports of accompanied baggage and other goods
acquired in Brazil up to the limit of US$2,000.00 (two thousand United States dollars) will
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be based on the commercial invoice of acquisition when such goods are carried
abroad personally by the traveler and are considered as freely exportable goods.
Attention:
1)
Goods carried by the traveler that are not classified as baggage (Section II.2) and
that exceed US$2,000.00 (two thousand United States dollars) in value will be treated
according to legislation on common exports or, in the case of travelers resident in the
country, as temporary exports.
2)
Clearance of common exports will be initiated with registration of the Export
Declaration (DE) or the Simplified Export Declaration (DSE), depending on the case and in
accordance with the terms of specific legislation.
c)Tax treatment
Goods included in the accompanied baggage of the traveler going abroad are
exempt from taxation.
Duly observing the provision in item V.I.b, other goods acquired in Brazil and
taken abroad personally by the traveler up to the limit of US$2,000.00 (two thousand
United States dollars will be treated as baggage.
V.II.UNACCOMPANIED BAGGAGE
a) Definition
Unaccompanied baggage is understood as those goods included in the concept
of baggage (Section II.1) that leave Brazilian customs territory, prior to or after the traveler,
or that leave with the traveler but as cargo.
c) Simplified customs clearance of exports
Independently of the transportation modality utilized for remittance,
unaccompanied baggage being sent abroad will be subject to simplified clearance, based
on the Simplified Export Declaration (DSE), registered at Siscomex. In this case, the
required documentation for the declaration should be presented to the RFB unit with
jurisdiction over the customs area in which the goods are located.
A traveler’s goods sent abroad on the basis of a bill of lading or by postal
remittance will be treated as unaccompanied baggage for up to six months after the
departure of the traveler.
The common export system applies to goods taken by the traveler that are not
classified as baggage (Section II.2).
d) Tax treatment
Goods included in the unaccompanied baggage of a traveler going abroad are
exempt from taxation.
VIII.CARRYING VALUABLES UPON ENTRY AND DEPARTURE FROM BRAZIL
The traveler who enters Brazil or departs the country with cash in national or
foreign currency in an amount greater than R$10,000.00 (ten thousand United States
dollars) or the equivalent in another currency, should present the e-DBV - Electronic
Traveler’s Customs Declaration.
The e-DBV should be completed and transmitted via Internet and submitted to
customs inspection for registration prior to the start of control procedures as related to the
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traveler’s goods. The e-DBV is available in Portuguese, Spanish, English and French
at the electronic address: http://www.edbv.receita.fazenda.gov.br/dpv/>
Attention:
Noncompliance with the provisions contained in this Section will, aside from the
criminal sanctions foreseen in specific legislation, result in loss of the excess value (Law
no. 9629, June 29, 1995; Decree no. 6759/2009, articles 700 and 777 through 780).
In cases of technical impossibility of submitting the e-DBV electronically, the
traveler should request the printed DBV - Traveler’s Customs Declaration at RFB units,
available in Portuguese, Spanish, English and French. The declaration made on the
printed form, as well as its verification will be inserted by the customs authority in up to 24
hours after reestablishment of the necessary technical conditions.
The declaration made on the printed form should be submitted in 2 (two) copies,
to be sent to the following destinations:
First copy: customs unit at point of entry or departure;
Second copy: traveler.
a) Entering Brazil
Upon entering Brazil, the traveler should go to customs inspection in the areas
designated for control of traveler goods (“goods to declare” channel) and declare that
he/she is the bearer of cash resources in national or foreign currency in an amount greater
than R$10,000.00 (ten thousand reais), for purposes of verification of the amount carried
and that declared on the e-DBV.
Attention:
In a specific space on the e-DBV (item III.1.b), the traveler should declare
whether he/she is carrying cash resources in Brazilian or foreign currency in an amount
greater than R$10,000.00 (ten thousand reais) or its equivalent in another currency.
The e-DBV will only produce its due effects for purposes of corroborating the
regular entry into Brazil of the cash funds in national or foreign currency after verification
by the customs inspection unit with jurisdiction over the port, airport or border point subject
to customs where the traveler entered the country.
Attention:
Verification should be made prior to the traveler leaving the customs area. Once
the exactness of the e-DBV submitted by the traveler has been verified, it should be
registered electronically.
b) Departure from Brazil
Upon leaving Brazil, the traveler should submit to customs inspection in the
areas designated for control of the traveler’s goods and declare that he/she is carrying
cash funds in national or foreign currency in an amount greater than R$10,000.00 (ten
thousand reais), for purposes of verification between the amount carried and that declared
on the e-DBV.
The e-DBV will only produce its due effects for purposes of corroboration of the
regular departure from Brazil of the cash amount in national or foreign currency after
verification by the AFRFB of the customs unit with jurisdiction over the port, airport or
border point subject to customs through which the traveler departed the country.
Attention:
Verification should be done before the traveler has left the customs area. For
purposes of verification of the preciseness of the information provided at the time of
departure from Brazil, travelers should submit the following documents:
a)
corroboration of acquisition of foreign currency in an authorized bank or institution
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accredited to operate in exchange in the country in an amount equal to or greater than
that declared;
b)
the e-DBV submitted to the RFB unit upon entry into Brazil in an amount equal to or
greater than that carried by the traveler; or
c)
corroboration of reception by foreign currency money order in that person’s benefit
or withdrawal through the utilization of an international credit card, in the case of foreigners
or Brazilians resident abroad and in transit through Brazil.
Once the exactness of the e-DBV submitted by the traveler has been verified, it
will be authenticated electronically by the AFRFB.
GLOSSARY
Federal Revenue of Brazil Tax Inspector – AFRFB
Crewman Landing Permit – CIR
National Council of Scientific and Technological Development –CNPq
Vienna Convention on Consular Relations – CVRC
Vienna Convention on Diplomatic Relations –CVRD
Electronic Travelers’ Customs Declaration – e-DBV
Export Declaration
Import Declaration
Simplified Import Declaration – DSI
Simplified Export Declaration – DSE
Import Tax – II
Tax on Operations involving the Circulation of Merchandise and Rendering of Interstate
and Intermunicipal Transportation and Communications Services – ICMS
Industrialized Products Tax – IPI
Normative Instruction – IN
Contribution to the Program of Social Integration and to the Program of Asset Formation of
Civil Servants Levied on Imports –PIS/Pasep-Imports
Contribution to the Financing of Social Security Levied on Imports – Cofins-Imports
Secretariat of the Federal Revenue of Brazil – RFB
Foreign Trade System – Siscomex
Industrialized Products Tax Levying Table – Tipi
Simplified Table of Designation and Codification of Products – TSP
Mercosul Common External Tariff – TEC
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