Donations

Requirements for Custom Duties Exemption

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Donation must benefit a non-profit Brazilian institution/ organization, legally established and operating in the scientific, educational or welfare areas.

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Donation must be formalized through a letter (must be typed):

  • have the letter typed on your organization's letterhead stationary (not applicable for donations made by individuals)

  • letter must be issued in triplicate, the original and all copies bearing an original signature (photocopies of signatures are not accepted) duly notarized with the Notary's rubber stamp or dry seal

  • full name (no abbreviations, please) and, as applicable, title must be provided below signature

  • the following information must be provided: name, CGC (Brazilian Tax Registration number) and address of the recipient of the donation; value of the items to be donated (for customs purpose); clear statement confirming that the donation is made free of any charge

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The original and one copy of the donation letter will get a consular stamp, at no fee. The third copy will be kept for filing purposes.

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The original letter authenticated by the Consulate must be sent by the donor to the recipient of the donation in Brazil, who must, then, submit it to the competent Brazilian Authority (Ministry of Health - for medical goods/hospital equipment, Ministry of Education or Ministry of Welfare) for custom clearance approval.

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It is recommended that a photocopy of the letter authenticated by the Consulate be attached to the "bill of lading" or "air way bill".

 

         

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