Did you know that all luggage entering Brazil must be declared? Upon arrival in the country, every traveler over 16 years of age is required to present their own signed baggage declaration (DBA) for proper taxation, if applicable.
However, entry without tax payments is allowed for accompanied luggage containing books, brochures, and periodicals, personal use or consumption items of the traveler, national or nationalized goods returning to the country, and other goods purchased abroad, observing the global value limit of US$ 500.00 (five hundred US dollars) and the quantitative limit. Here are the rules:
How to proceed regarding goods purchased abroad?
Upon arrival in Brazil, every traveler over 16 years of age is required to present their own signed baggage declaration (DBA). The forms are provided free of charge by international passenger transport companies and at customs offices. Instructions for filling out the form are included on the form itself. In case of incomplete or inaccurate DBA filling or improper choice of the “nothing to declare” channel, in addition to the collection of the due tax, a fine of 50% on the amount exceeding the exemption limit will be applied, without prejudice to other sanctions, including criminal ones, when applicable.
What can be brought to Brazil without paying taxes?
In accompanied luggage, entry is allowed without tax payments for books, brochures, and periodicals, personal use or consumption items of the traveler, national or nationalized goods that are proven to be returning to the country, and other goods purchased abroad, observing the global value limit and the quantitative limit.
What are “personal consumption” goods?
These are only clothing articles, hygiene items, and other goods of a manifestly personal nature, in nature and quantity compatible with the circumstances of the trip. Examples: clothes, shoes, glasses, a used watch, a used camera, a used mobile phone. Laptops and camcorders are not exempt.
How to prove that a good was not purchased during the trip?
Proof that a good was not acquired during the trip can be made using any suitable means. Examples: invoice issued by an establishment based in Brazil, presentation of a DBA, duly cleared, containing a detailed description of goods purchased abroad on another trip, etc. The Federal Revenue of Brazil does not issue documents to prove the exit abroad of goods in the traveler’s luggage.
Can the tax exemption limit be combined with that of another accompanying person?
No. The tax exemption limit is personal, non-transferable, and can only be used once every month. It is not possible to combine the exemption limits of a couple, for example, to bring goods worth more than the individual limit without paying taxes.
Is it necessary to declare cash amounts? Up to what amount?
Upon arrival or departure from Brazil, travelers carrying cash amounts exceeding ten thousand reais (R$ 10,000.00) or the equivalent in another currency must present a declaration of cash amounts. Customs inspection will verify the accuracy of the declaration and require specific documents that prove the lawful acquisition of the amounts.
And purchases made at the airport duty-free shop or on the plane?
Purchases made on board, at duty-free shops, abroad, or upon leaving Brazil are considered goods purchased abroad.
Purchases from the arrival duty-free shop in Brazil are not counted towards the US$ 500.00 (five hundred dollars) tax exemption limit.
Source: Portal Brasil