This week, a story emerged that former President Bolsonaro, during his term, was gifted by the Saudi Arabian government with a necklace, ring, watch, and a pair of diamond earrings valued at R$ 16.5 million, which were seized by the Brazilian Federal Revenue due to non-payment of taxes or incorporation into the Union’s assets.
The former president denies any wrongdoing, stating that the Presidency of the Republic had notified customs that the set of jewelry was to be part of the Union’s collection.
The case, still under investigation, has drawn tourists’ attention to the entry of goods acquired abroad into Brazil. Knowing what can be brought into the country, what is prohibited, and what must be declared is necessary to avoid unnecessary setbacks.
Travelers who do not correctly declare their belongings upon returning to Brazil are fined and may even face administrative and criminal sanctions if they attempt to enter the country with goods exceeding the allowed value or with prohibited items.
Check out the most important rules you should know.
Personal use items do not need to be declared and are not taxed.
For a product to be considered a personal use item, the purchase must have been necessary, according to the circumstances of the trip, the physical condition of the traveler, and the professional activities carried out during that period abroad. For example: a camera, a watch, and a mobile phone must be presented as used to be considered personal belongings. And mind you, to be considered used, it is not enough to take it out of the box. The quantity also matters. Normally, only one mobile phone is considered personal use.
Items that do not qualify as personal use are subject to Import Tax, but there is an exemption limit. For air or sea travel, the limit is US$ 1,000. For arrivals by lakes, rivers, or land borders, the exemption limit is US$ 500 per person. The taxpayer is entitled to an additional exemption of US$ 1,000 on purchases made in duty-free shops at airports.
The Federal Revenue clarifies that tax exemptions are individual and non-transferable. You cannot combine exemptions to benefit, even within the same family. Besides the value exemption limit, there are quantity limits.
For example, the traveler can only enter the country with up to 12 liters of alcoholic beverages. If the quantity exceeds the limit, the items will be treated as luggage if the traveler can prove they are for personal consumption, without commercial or industrial purposes. However, there will be no tax exemption for goods above the quantity limit.
Purchases that exceed the allowed exemption limit must be declared and taxed at 50% on the amount exceeding the exemption limit. Cash, in national or foreign currency, above R$ 10,000 and items monitored by the Health Surveillance, Agricultural Surveillance, and the Army must also be declared.
The declaration can be made online through the Electronic Declaration of Traveler’s Goods (e-DBV). Prepayment speeds up customs clearance. It can be made in cash, at the collection network, or by debit card at the customs service desk. It is also possible to pay through home banking or self-service terminals.
General Rule
• Books, pamphlets, and periodicals: Completely exempt, with no restrictions
• Personal use or consumption items: Compatible with the circumstances of the trip or professional activity performed
• Exemptions linked to the traveler’s status: Moving to Brazil; Members of diplomatic missions; Crew members, military and civilians on official duty abroad; Other special situations.
• Other goods: Exemption of up to US$ 1,000 for air and sea travel; Exemption of up to US$ 500 for land, river, or lake travel; Exemption of up to US$ 1,000 for purchases in duty-free shops.
Quantity Limits
• Alcoholic beverages: 12 liters total
• Foreign manufactured cigarettes: 10 packs total, each containing up to 20 units
• Cigars or Cigarillos: 25 units total
• Tobacco: 250 grams total
• Other products: Under US$ 10, up to 20 units, maximum 10 identical; Under US$ 5, up to 20 units, maximum 10 identical.
• Other products: Over US$ 10, up to 20 units, maximum 3 identical; Over US$ 5, up to 10 units, maximum 3 identical.
The main items prohibited from entering Brazil:
• cigarettes and beverages manufactured in Brazil, intended exclusively for sale abroad;
• replicas of firearms;
• animal species from wildlife without a technical report and license;
• aquatic species for ornamental and agricultural purposes, without permission from the competent authority;
• counterfeit or pirated products;
• pesticides;
• narcotics and drugs.
For more information, consult the traveler’s guide created by the Federal Revenue at the link: https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/viagens-internacionais/guia-do-viajante/entrada-no-brasil
Source: Agência Brasil and Federal Revenue