Traveler's Luggage

The definition of personal baggage for customs purpose applies only to the traveler's personal effects intended for consumption or use by the traveler, including those items necessary for the conduct of his or her business, but in any case compatible with the circumstances of his or hers trip.

• items that are perceived to be for commercial or industrial use, on account of its quantity, nature or variety

• motor propelled vehicles (including cars, motor bikes, etc.), airplanes, motor boats of any kind, all motor propelled water vehicles, as well as motors for use on boats

• cigarettes and alcohol produced in Brazil for the export market

• alcohol, and cigarettes and its derivatives, whenever the traveller is under 16 years old

• items purchased at a port of entry's duty free shop

On arrival, all travelers must produce for Customs a completed and signed Accompanied Baggage Declaration form

• for children under 16 years, one of the parents or legal guardian will sign the Accompanied Baggage Declaration (if traveling alone, the child will not be required to produce the Accompanied Baggage Declaration, but will have to comply with customs regulations)

• items purchased at a port of entry's duty free shop shall not be included in the Accompanied Baggage Declaration; its entry status will be determined by separate legislation (in general, the shop managers will provide some guidance in this area)

On arrival, all travelers must proceed to the "Goods to Declare" line, whenever bringing any of the following items:

• animals, plants, seeds, food or medicine subject to sanitary inspection
• arms and ammunition
• items eligible for the regime of temporary admission
• items that do not qualify as personal baggage
• motor propelled vehicles, boats and motors for boats, as well as airplanes

Tax exemption

The following items included in the personal baggage (as per concept above) of an international traveler will benefit from duty exemptions:

• items made in Brazil

• foreign items admitted under any of the following circumstances:

  • with a proof that they had originally left Brazil as baggage

  • with a proof that they originally left Brazil to be repaired abroad

  • with a proof that they are replacements, under guarantee, for goods previously imported

  • books, magazines and newspapers

  • clothes and toiletries

  • other goods up to the limit of US$500.00 (for flight or maritime arrivals) or US$150.00 (for land or inland waterway arrivals). A 30-day interval between trips is required in order to renew this exemption.

Items included in the personal baggage of a non-resident can benefit from a temporary admission regime (no duties are applied for a specific period). Items for consumption and/or gifts are not eligible (the US$500.00 or US$150.00 limits, as specified above, will apply). Temporary admission procedures include:

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• listing of item(s) in the Accompanied Baggage Declaration form and presentation of item(s) to Customs' control at the "Goods to Declare" line upon arrival

• proof of residence status abroad (a Brazilian national will be required to produce a permanent visa)

• whenever the nature, value of quantity or the goods are deemed not compatible with the circumstances of the trip, the payment of a guarantee deposit may be required

Transfer of Residence

The traveler who is establishing or re-estabilishing residency in Brazil will benefit from customs' exemption with respect to the following used personal effects of their personal baggage (included non-accompanied baggage, shipped under a bill of lading):

• clothes and toiletries for personal use

• household effects

• tools, machinery and equipment required for the performance of his/her craft or business

• items produced by the traveler

Please note that duties will be levied on any new item (the definition of "new" for customs purpose was not established in any regulation; as practised, its definition is not associated to the period of time from its acquisition to its submission to customs officials, but to its characteristics of non use).

• the Brazilian national who has lived abroad for over one year and who is returning to Brazil on a permanent basis

• the foreigner who holds a Brazilian I.D. isssued by the Federal Police ("Carteira de Identidade de Estrangeiro"), who has lived abroad for over one year and who is returning to Brazil on a permanent basis

• the immigrant, who is transferring residency to Brazil.

Eligibility for this duty exemption regime requires the submission of official documents as proof of the traveler's status, i.e.:

• for a Brazilian national or foreigner who are re-establishing residency in Brazil: proof of the duration of residency abroad. The Consulate General can issue a certificate of residence and authenticate documents that may be used for such purposes

• for an immigrant: the permanent visa (if the immigrant holds a temporary visa, the temporary admission regime will apply while the permanent visa is being processed)

• come from the country of previous residency

• arrive in Brazil within six months of the immigrant's first arrival in the country, or three months prior to his or hers arrival (if the immigrant entered Brazil under a temporary visa, the six-month deadline will start counting from the date of the issuance of the permanent visa)

• be customs' cleared within 90 days from the date of the arrival of the shipment in Brazil. An itemized list of the goods (complete description - including, as applicable, make, year, model and manufacturer; quantity; value) must be produced. This list must bear the applicant's signature and does not require consular authentication. If not in Portuguese, customs' authorities may require that the list be translated into Portuguese by a Public Translator ("Tradutor Juramentado").

Customs' Regulations

The procedures above are contained in Instrução Normativa # 117/98 of the Federal Revenue Secretariat.