Questions&Answers

por PMA publicado 04/07/2016 15h48, última modificação 04/07/2016 15h48

1. Traveller´s goods

1.1  Is there exceptions in the goods classified as manifestly personal?

Yes, there are exceptions and, therefore, they are considered taxable baggage, such as:

  • Equipaments that require any installation to use, for example, a desktop computer, an air conditioner, a video projector;
  • Camcorders and personal computers, including laptops and tablets.

 

1.2  Can I bring from abroad as “baggage” acessories for motor vehicles?

Yes, It is considered baggage, acessories that are not needed for the normal operation of the vehicle, such as a GPS device (browser), automotive device for playback of CD / DVD / MP3, antennas, speakers and power modules for automotive sound, and as baggage, they are subject to tax of 50% on the amount exceeding the quota of exemption.

 

1.3  Can I bring from abroad as “baggage” parts and pieces for motor vehicles?

No, because parties and pieces are essencial for the normal operation of the vehicle, such as heels, tires, seats, steering wheels (sports or otherwise), hoots, xenon headlights, exhaust, tip etc, and they are are expressly excluded from the concept of baggage in the legislation.

If you bring these goods, they will be retained as cargo and they will be submitted to the common import regime.

 

1.4  Is it possible to bring from abroad a toy vehicle to be driven by children?

Yes, since the power of the toy is below 50cc.

 

1.5  Can be included in the concept of baggage goods as air conditioners, lamps, taps, rolls of barbed wire, appliances, statues and decorative objects?

Yes, These goods are considered as baggage and, therefore, they are subject to tax of 50% on the amount exceeding the quota of exemption, provided they do not reveal commercial destination (e.g.: goods for resale and cash registers) or industrial destination (e.g.: goods for production process).

 

1.6  Can the traveler bring goods from abroad that are not for his own use (e.g: gifts), if he classify them as goods for personal use and consumption, and because of this, exempt from tax?

No, Goods that are not for the traveler´s own use are subject to tax of 50% on the amount exceeding the quota of exemption.


1.7  If I buy a new watch abroad and then used it, can I bring it as a good clearly personal, without paying tax?

Yes, if the traveller has a single watch. However, if the traveller has left Brazil with a watch, and bought another abroad, even if he has used the new one, the purchased watch will be not considered compatible with the purpose of the trip, unless he can prove the malfunction of the watch originally taken.

 

1.8  Is there a minimum period of time for a good be considered used?

No, if the good is used once it will not be considered new anymore.

 

1.9  What are the goods considered compatible with the purpose of the trip in case of traveler who stays abroad for less than one day?

It is costumary, especially at land borders, that travelers, who goes abroad to make small purchases, return at the same day.

In such circumstances, where the traveler leaves the country without the need for an overnight stay abroad, often without baggage, it is compatible with the purposes of the trip and considered as goods for personal use and consumption bought abroad, only clothing and hygiene products and toiletries needed for the use of the traveler during the period.

 

1.10 What should be done  if the traveler brings goods that are not included in the concept of baggage, as parts and pieces for motor vehicles or goods in quantity above the quantitative limit?

Althought they are excluded from the concept of baggage, they are not prohibited goods. If the traveler brings and declares them, he must follow the procedures of   the common import regime, this means, without any benefit of exemption quota.

           

1.11 What should the traveler do when he is returning to the country from abroad with goods in quantity above the permitted limits or not included in the concept of baggage?

The traveler must inform through e-DBV the amount of goods purchased and , in the channel “goods to declare”, submit to customs supervision for registration the receipt of e-DBV transmission. The goods will be stored in the Cargo Terminal for customs clearance in common import regime.

 

1.12 How should the traveler do if he is bringing goods from abroad for use or consumption of a legal person established in the country, which will make the customs clearance under the Common Import Regime, and the traveler is a mere carrier (on board courier)?

The traveler must inform in the e-DBV that the goods are intended for a specific legal person, and he must submit  to customs the receipt of e-DBV transmission for registration  in the channel “goods to declare.

 

1.13 Can I bring as baggage model airplanes, drones, UAV - Unmanned Aerial Vehicle or ARP - Remotely Piloted Aircraft?

Model airplanes can be imported as baggage, according to the Special Taxation Regime (RTS). This equipment is for recreational purposes, with different operational limitations, and it is not subject to registration or authorization from ANAC (National Civil Aviation Agency) to use in Brazil. Its operation is regulated by Portaria DAC n° 207/STE, de 7 de abril de 1999

The expression "drone" is broad and imprecise, since it is used to describe everthing from small multirrotores radio-controlled purchased at toy stores to Unmanned Aerial Vehicles (UAVs) for military application. For this reason, ”Drone” is not used in technical regulation of ANAC. It is used the term "remotely piloted aircraft (RPA)" as described on the website of ANAC: http://www.anac.gov.br/Anac/assuntos/paginas-tematicas/drones

When importing this equipment, the purpose of its use, recreation or not, is what will be decisive for the definition of the import regime. This means that, if the “drone” is used exclusively for recreational purposes, considering a model airplane, can be clear as baggage, according to the Special Taxation Regime (RTS). However, for all other uses, not recreational, it should be imported by the Common Import Regime.

  1. Drone, model aircraft, UAV and RPA according to the Agência Nacional de Aviação Civil. (National Civil Aviation Agency)
  2. Recreational use according to the Secretaria de Aviação Civil. (Department of Civil Aviation)

 

1.14 Can I bring gliding or paragliding as baggage?

Yes, these goods can be brought as baggage, however, they are subject to tax of 50% on the amount exceeding the exemption quota.

 

1.15 Are there exceptions regarding the type of goods that can not be brought in the baggage of a children or adolescents?

Yes, children under eighteen (18) years are entitled to the exemption quota, provided that the goods brought are compatible with their age group.

 

1.16 Can children and adolescents bring alcohol and tobacco products in their baggage?

No, alcohol, tobacco products or other products containing ingredients that can cause physical or chemical dependence must not integrate the baggage of children or adolescents, even when they are accompanied by their legal representatives.

 

1.17 Which variables are considered to prove the compatibility with the purpose of the trip?

It will be considered the length of stay abroad and purpose of the travel, among other variables for the evaluation of the customs authorities.


2. Exemptions, quotas, quantitative limits and duty free

2.1 Are there taxes on books, brochures and periodicals when they are considered as baggage?

No, these goods are exempt from taxes.

 

2.2 What is the interval of time that a traveler can use the exemption quota for a baggage brought from abroad?

The right to exemption quota can be exercised by the traveler only once in the range of 1 (one) month, regardless of whether there was the payment of tax in previous trip.

 

2.3 Is the resident of a town in the border of the country entitled to some kind of special exemption?

Yes. The exemption related to subsistence trade on the border is regulated in a specific legal standart,  currently SRF Normative Instruction 104/1984, and it can be used individually or cumulatively with the exemptions for traveler´s baggage. According to this legal standard, the exemption for subsistence trade in the border of the country is subject to the following conditions:

a)    the exemption is applicable only for goods produced in Brazil or neighboring countries;

b)    the purchases should be restricted to the subsistence needs of the purchaser and their families;

c)    the purchases must be restricted to goods for which there is no-restriction for entry or exit in the country

 

2.4 Is entitled to some kind of special exemption a vehicle crew in international travel?

The baggage of the crew, who is the person  in service of the vehicle during the course of the trip, is entitled to exemption from taxes of goods for personal use or consumption, books, brochures and periodicals. There is no exemption for other goods.

Because of the frequency which the crew travels, only clothes, hygiene products and toiletries needed for use of the crew during the trip are compatible with the purpose of it and can be considered as goods for personal use or consumption purchased abroad.

 

2.5 Is entitled to some kind of special exemption the traveler who is entering the country in a militar vehicle?

Accompanied baggage of traveler, civil or military, embarked on military vehicles from abroad, is entitled, at any time, to exemption for goods of personal use or consumption, books, brochures and periodicals. As for other goods, including those for gift, the right to exemption can be exercised once every interval of one (1) year.

 

2.6 Is entitled to some kind of special exemption the diplomat who is coming to the country?

Yes. The importation of goods, including baggage and cars, by travelers who are members of diplomatic missions, consular offices or representations of international organizations, are entitled to taxes exemptions. This exemption will be granted to those who, in the exercise of their functions, enjoy the customs treatment of diplomatic corps.

 

2.7 Can I buy in any Free Shop store when I arrive in Brazil?

No, only in the store from the first landing airport in Brazil.

 

2.8 Is it accounted in the exemption quota of goods purchased abroad, the US$ 500,00 of exemption quota for purchases in the free shop?

No, it is an additional quota to the exemption quota of goods purchased abroad and this value depends on the mean of transport (air and sea = US$ 500,00; land, river and lacustrine = US$ 300,00)

 

2.9 Are included in the exemption quota of baggage the purchases made in Free Shops at the exit of Brazil or in shops, catalogs, duty free exhibitions, inside bus, airplanes or vessels?

Yes, if they are brought to Brazil, they are included in the exemption quota, whose value depends on the mean of transport used, therefore, they are subject to the payment of import tax.

 

2.10 Are there restrictions on the purchase of goods for person under eighteen (18 years) in the Free shops?

Children under eighteen (18) years can not purchase alcoholic beverages and tobacco products, even if accompanied by their parents.


3. Goods to Declare, Tax Calculation and Payment

3.1 May have incidence of taxes on domestic animals purchased abroad and brought to Brazil by the traveler?

Yes, these animals are considered as traveler´s goods. Therefore, they are subject to the payment of import tax, provided that they observed the exemption quota and quantitative limits.

 

3.2 How can the travelers prove, when they return to the country, that their imported goods were purchased in Brazil?

The proof can be made by submitting the bill of sale issued by a institution domiciled in the country, even if the good is used.

           

3.3 How can the travelers prove, when they return to the country, that their goods were purchased abroad on a previous trip?

Even if the good is used, the proof can be made:

  • By submitting the number of e-DBV, or RTE, or DBA cleared that contains a detailed description of the good
  • By any suitable means.
  • By administrative appeal, in case of goods retained by Customs Authorities.

 

3.4 If the traveler is carrying goods, which belongs to a company or agency, how he should proceed on his trip abroad, so he wil not be taxed when he  returns to the country?

Provided that the goods may be brought as baggage, for example, a notebook of the company, the traveller must carry a responsability term for the use of the equipment, or a equivalent document issued before the date of the travel abroad. If the good is nacional, there is no need of any documentation.

 

3.5 In which situations should I do the baggage declaration?

When the travelers are carrying:

  • Animals, plants or parts, animal or plant products, including food, seeds, veterinary products or pesticides (restricted goods);
  • Medical products, in vitro diagnostic products, cleaning products, including equipment and supplies, instruments and materials intended for cosmetic or dental use, or biological materials (restricted goods);
  • Medicines or food of any kind, including vitamins and dietary supplements, excluding the ones for personal use (restricted goods);
  • Weapons and ammunition (restricted goods);
  • Goods for legal person or other goods that are not included in the concept of baggage;
  • Goods that should be subject to storage for subsequent order in the Common Import Regime (RCI);
  • Goods subject to Special Customs Regime of temporary admission when their detailing on the e-DBV is mandatory;
  • Goods in an amount that exceeds the value of the exemption quota for the mean of transport;
  • Goods that exceed the quantitative limit; or
  • Cash in an amount exceeding R$ 10,000.00 or its equivalent in another currency.

 

3.6 How can I do the declaration for accompanied baggage?

The e-DBV can be filled in:

  • On internet, for computers and laptops, through the site: idg.edbv.receita.fazenda.gov.br
  • On internet, for tablets or smartphones, through the site: m.edbv.receita.fazenda.gov.br
  • Through the app “Viajante”, available in Google Play or App Store.

 

3.7 What is the difference between the Special Tax Regime (RTE) and Common Import Regime (RCI)?

The RTE is the regime that allows the application of the 50% rate (fifty percent) on the taxable value of the goods, provided that  they are framed as traveler's baggage and have not exceeded the limits.

RCI is applied to goods that exceed the quantitative limits and those not included in the concept of baggage, such as parts and accessories for motor vehicles.

 

3.8 If the goods are exempt and need  a consent of other agencies, I have to declare them?

Yes, the goods that are subject to specific controls of other agencies, although exempt, should be declared.

 

3.9 A family of Brazilians returning from abroad, when enter the national territory, can declare the content of baggage in a single declaration?

No. The declaration is individual and should be filled with a list of goods that belong to each family member.

 

3.10 Must children under 16, accompanied by their parents, present the declaration when returning from abroad?

Yes, if they have goods that the declaration is mandatory. In this case, children must fill out the declaration on their behalf, and it should be transmitted and delivered for registration by a parent or guardian.

If the child is not registered in CPF,it may be used the CPF of a parent or guardian.


3.11 Should I declare gifts received abroad?

Yes, if they exceed the exemption limit for the mean of transport used. In this case, there will be a tax of 50% rate on the amount that exceeds the quota,since it is irrelevant whether the good was purchased or received as a gift.

 

3.12  Is the traveler required to fill a declaration even when he does not bring goods subject to taxation?

No. However, the declaration is mandatory if he is bringing goods subject to specific controls or wish to obtain proof of regular importation.

 

3.13 When the traveler is returning to the country, what he must do if part of his baggage was lost?

The traveler must register this event with the carrier and present himself  to customs officials for registration of e-DBV, together with the document that proves the lost of baggage. This action is intended to control the use or not of exemption quota, therefore,  independent that he has goods below or above the exemption quota value.

 

3.14 Should I present an e-DBV if  there are taxable goods only  in the lost baggage, it means, my hand baggage does not contain items required to be declared?

Yes, in this way customs officers can attest if  the exemption quota has been used or not by the traveler

 

3.15 Should I inform in the e-DBV all goods or only those that exceeded the exemption quota?

The traveler should report all goods, which are mandatory to declare, purchased abroad.

 

3.16 Are the payment of foreign taxes on goods considered in the calculation of import taxes in Brazil?

Yes. The import tax is calculated considering the total purchase price, including those taxes paid abroad.

 

3.17 In which situations the goods can be retained by the customs authorities?

If the customs supervision has found suspicions about the authenticity of  submitted document or the accuracy of information provided, they may retain the goods until the proof of regular importation, or other situations that require fiscal caution.

 

3.18 If the traveler does not have means to make the tax payment at the time of entry into the country, what should the traveler do?

The goods will be retained for payment up to 45 days of the retention date. After this period will be considered abandoned.

 

3.19 After retention, can the goods included in the concept of baggage be withdrawn by third parties?

Yes, provided that there is a permission from the traveler.

 

3.20 If the traveler does not agree with the amount of tax due, which procedures he has to take?

a) The traveller can make a deposit in cash, a reputable guarantee or a customs insurance, this way, the traveler can withdraw the goods and initiate the administrative litigation;

b) If the traveler does not perform the procedure of last item, the goods will be retained:

b.1) to require the re-evaluation, within 45 days, to the immediate superior to the customs officer, who applied the tax;

b.2) for a preparation of an infraction notice and initiate t the administrative litigation.


4. Unaccompanied Baggage and Moving to Brazil

4.1 What are the customs procedures applied to unaccompanied baggage?

The unaccompanied baggage should, as a rule, arrive in the country as cargo, within the previous three months or even six months after the arrival of the traveler.

Customs clearance will be made based on Simplified Import Declaration (DSI), which is registered in the Integrated Foreign Trade System (SISCOMEX) and contain a list of goods with description and approximate value, per volume or box, and the original bill of lading or equivalent document, consigned to the traveler or endorsed to him.

 

4.2 What should do the resident abroad, who is definitely entering in Brazil, to the goods that he is bringing with him as accompanied baggage?

The resident abroad, who is  definitely entering in Brazil, is entitled to exemption from taxes related to goods for personal use or consumption, books, brochures and periodicals.

 

4.3 May the quantitative limits be applied in the unaccompanied baggage of traveler, who is moving to Brazil?

No, however, it is prohibited to bring goods in quantity that reveals commercial destination. This analysis is an exclusive competence of RFB´s control in the place of clearance.

 

4.4 The Brazilian who is returning to the country, after living for more than a year abroad, is entitled to some kind of special  exemption?

The exempt goods are linked to traveler profile. As a rule, the exemption for “the Immigrant and the traveler who returns permanently to the country” includes goods of personal use or consumption, books, brochures and periodicals, furniture and other household goods; and tools, equipaments and instruments necessary for the exercise of his profession, art or craft, considered individually.

 

4.5 In calculating the period of stay abroad, can occasional trips to Brazil affect the counting of the period mentioned in the previous question?

No, provided that the total time in the country is less than 45 (forty five) days in the twelve (12) months prior to the return.


5. Temporary Admission of Goods and Vehicles

5.1  Can the traveler, who is a resident in Brazil,  bring as baggage, samples, or showcase items for demonstration at trade shows or events and others?

No, the traveler can only import goods for personal use or consumption. Brazilian law does not allow that individuals perform a importation that, by quantity, frequency, nature or variety of goods, can be presumed be carried out for commercial or industrial purposes, such as samples, demo items, showcases and prototypes.

 

5.2  Is there exception that allows the entry of travellers into the country with samples and showcases?

Yes, only for travelers non-residents, that should follow the procedures for temporary admission.

 

5.3 What should do the traveler, who lives abroad,  when is coming temporarily to Brazil, with accompanied baggage?

The traveller must list all goods subject to temporary admission into a special field in e-DBV, with total suspension of tax payment, when the total sum of ported goods by the traveler exceeds US $ 3,000.00 (three thousand US dollars), and then, present himself to customs supervision to register the declaration.

In any case, the documentation provided by customs supervision should be maintained with the traveler to be presented again to customs supervision at the time of his return abroad.

 

5.4 What should do the traveler, who lives abroad,  when he is coming temporarily to Brazil with unaccompanied baggage?

It is up to the traveler, who is entering in the country with temporary visa, provide a Siscomex Eletronic Simplified Import Declaration Import (electronic DSI).

 

5.5 If the traveler, who lives abroad, is entering temporarily in Brazil, with accompanied baggage, which the total amount of ported goods is less than US $ 3,000.00, does he need request temporary admission?

No, the concession of regime for goods, which the sum is less than that amount, is automatic.

 

5.6 Can I get the temporary admission regime at the time of entry in Brazil?

Yes, provided that the goods are not subject to the approval of other agencies of administrative control, such as health surveillance, Agriculture, Army, the cultural area, as well as there is not a pending termination of a regime previously granted.

 

5.7 What is the duration of the temporary admission regime for goods of accompanied or unaccompanied baggage of travelers non-residents?

It  will be the same period granted to the permanence time of the traveler in the country.

 

5.8 What should the traveler do if he has a pending termination of a regime previously granted?

He needs to regularize or provide guarantee by the beneficiary.

 

5.9 How to terminate the application of the temporary admission special regime?

The termination will take place by the presentation, to customs authorities, of the goods temporarily admitted and the e-DBV  for regularization of their return abroad, or by their definitive permanence in the country, when  applicable.

 

5.10 Can the traveller request an extension of the period of validity of the temporary admission regime?

Yes, provided that there has been an extension in the permanence time of the traveler in the country and within the validity of the regime previously granted. The request must be done by a request attached to the digital dossier of service and destined to the unity of RFB that granted the regime or to the unity that has jurisdiction over the place where is the good .

 

5.11 What should do the resident abroad, that is carrying, as accompanied baggage, goods for trade promotion, including samples without commercial destination and showcases of sales representatives of temporary entry into Brazil?

If the total value of goods exceeds US $ 3,000.00, they must be submitted to the temporary admission regime, through filling the e-DBV, provided the goods do not have a quantity, nature or variety of an  importation for commercial or industrial purposes,  and then, the resident abroad must present himself to customs authorities to register the declaration.


6. Prohibitions and Restrictions

6.1 How can the traveler know if the goods require approval from other agencies?

He must consult the consenting administrative agencies, on Proibitions and Restrictions (link) website.

 

6.2 Are replicas, simulacrum and toy guns allowed?

No, replicas, simulacrum and those that might be mistaken as real weapons, even if it is a toy or for sports, are prohibited from entering in Brazil, under  article. 19 of Ministerial Order No. 2 of 26/02/10, from the Ministry of Defence - MD: "It is forbidden to manufacture, sale, marketing and import  toy guns, according to article 26 of Law 10,826 / 03. . "

 

6.3 Are airguns by compressed gas, firearms and their parts and accessories controlled by the Army?

Yes. It is Army Command who decides which the documentation is necessary, such as CII (Import International Certificate Import), CR (Registration Certificate) and, consequently, the customs clearance of goods in this category brought as personal baggage, according to item LXIX, article 3 of Decree No. 3665/2000, that regulates the Inspection of Controlled Products (R-105), in verbis:

"LXIX - product controlled by the Army: product which, because of their destructiveness or other property, should have their use restricted to individuals and legal entities legally qualified, skilled technical, moral and psychologically, to ensure social and military security to the country;"

Warning: Get prior to travel the list of  necessary documentation, because their irregular entry is subject to administrative and criminal penalties - Decree No. 3665, of 20/11/2000, that regulates the Inspection.

 

6.4 If the goods are exempt but require manifestation of other agency, has the traveler to declare it?

Yes, this manifestation does not depend if the good is exempt or not (requirement to pay tax or not), the type of order or tax regime (temporary admission, accompanied baggage, unaccompanied baggage, etc).

 

6.5 Are performed immediately at Customs the clearance of goods that require approval of other administrative agencies?

Yes, provided that the traveler is carrying the documentation required by the authorities. Otherwise, the goods will be retained until such documentation is provided. 


7. Offences and Penalties

7.1 What are the penalties applicable in case of false or inaccurate declaration by the traveler that comes from abroad?

In the primary zone (customs areas of ports, airports and border points where the traveler enters the country), it will be applied  a 50% penalty (fifty percent) of the value exceeding the exemption limit, without prejudice to the payment of tax due, in cases of:

  • improper choice by the traveler of the channel "nothing to declare" (false declaration); or
  • incorrect indication in the baggage declaration that gives rise to difference in taxes payment (misstatement).

 

7.2 What are the penalties applicable in the case of goods brought from abroad by traveler who refuses meet customs procedural requirements?

It will be applied a fine of R$5.000,00, without prejudice to other penalties, in case of the traveler refuses to meet: 

  • The request of the customs authority to open every compartment of the vehicle and the volumes it carries; or
  • The requirement to place physically in a position to enable the determination of the facts, if there is evidence of concealment of goods in his body.

 

7.3 Can the penalty of loss be applied to goods brought from abroad by the traveler?

Yes, in cases of:

  • Concealment of goods;
  • Goods that the quantity demonstrate commercial destination;
  • prohibited goods.

 

7.4  The goods found in possession of the traveller, outside the boundaries of the primary zone, without probative documentation of regular import, in an amount that exceeds the exemption limits will be seized?

Yes. If they are found outside the primary zone in possession of the traveler and they have an overall value that exceeds the exemption limits, they will be seized.


8. Departure from Brazil

8.1 Is it possible to perform an Exiting Statement of foreign goods for abroad?

No, the RFB does not issue any document to prove the output of goods for abroad in the traveler luggage.

 

8.2 Can I bring some musical portable equipment in Brazil, buy other abroad and consider them as personal goods?

No, unless there is proof of a defect in  the equipment originally taken from Brazil and it was necessary to a regular presentation of the professional musician abroad.

 

8.3 How should I proceed to leave the country with imported goods for repair or exchange abroad?

The goods included in the concept of baggage may be taken to be repaired or replaced by another, abroad, due to guarantee. Similarly, you must carry the document proving the regular situation. Otherwise, the goods will be subject to the tax

 

8.4 If the traveler leaves the country with an imported good, which was brought on another trip, could he be subject to payment of the import tax on his return?

Yes, if the good is not for personal use or consumption (exemption) or it has no proof of its regular import.

 

8.5 Should I declare possession of values in cash when leaving the country?

Yes, if you have values in cash in an amount exceeding R$ 10.000,00 (ten thousand reais) or its equivalent in another currency.

 

8.6. Is it necessary present a document, other than the amounts in cash that are in possession of the traveler when leaving the country?

Yes, it must be submitted at least one of the documents related to Dinheiro em Espécie na Saída do Brasil.

Learn more at:

http://www.bcb.gov.br/pre/bc_atende/port/mercCam.asp#3