DISCLAIMER: For a better understanding of all the phases involved in the changes in Brazil, after having read the explanation inserted in this page, be sure to consult additional data on the same process in the page Mudanças para o Brasil.
Normative instruction no. 117, Secretaria da Receita Federal dated October 6, 1998, of the Federal Revenue Service, provides for tax treatment and customs control procedures applicable to travelers' goods. The articles of most interest to the Brazilian or foreign resident in Brazil for more than a year are listed below. Foreigners who enter the country to reside permanently can also benefit from the tax exemption for their assets. Please ask for specific information on the subject. For more information on baggage, please consult the Secretaria da Receita Federal.
The Brazilian and the foreigner (if a foreign resident identity card issued by the Federal Police Department) who have remained abroad for more than a year and permanently return to Brazil, will be entitled to a tax exemption ( Import and Export). IPI) for the following used goods, brought as accompanied or unaccompanied baggage: clothing and other clothing, hygiene and toiletries and footwear for the personal use of the traveler; furniture and other household items; tools, machines, apparatus and instruments necessary for the exercise of their profession, their art or their trade; works produced by it.
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Proof of stay
The time spent abroad and the exercise of professional activity must be proven to the competent customs authority of the place of dispatch of the goods (airport or port of arrival of the luggage of persons who may benefit from the exemption from payment of import tax), as indicated in the section "Brazilian or foreigner who returns definitively").
It is suggested that interested parties prepare documents to be presented to customs authorities, containing identity documents (passport or green card), proof of professional activity carried out for more than a year or registration in a educational institution., Checks, income tax payment receipts, etc.
a) come from the country or countries of stay or of origin of the traveler;
(b) arrive in the country within three months before or within six months of the traveller's landing. The period must be counted through the presentation to the customs authority of the ticket or passport.
Customs clearance (release of goods) must be initiated within a maximum period of 90 days from the date of unloading, on the basis of the simplified import declaration (DSI) presented by the traveler or his legal representative to the unit. of the Secretariat of Federal Revenue (Customs) in whose jurisdiction the goods are located.
DSI will be responsible for the list of goods, the original bill of lading or equivalent document and other relevant documents.
In the list of goods must include the quantity, description, value of the goods and other elements necessary for their identification.
Unaccompanied baggage clearance can only be done after proof of the traveller's arrival in the country.
According to Normative Ruling no. 117 ( Instrução Normativa no.
117 ), dated October 6, 1998, all travelers entering Brazil must present to
Customs authorities the form DECLARAÇÃO DE BAGAGEM ACOMPANHADA - DBA (Baggage
Declaration) duly filled out. Travelers who
are bringing into the country any of the goods listed below, should go to the
"GOODS TO DECLARE" (BENS A DECLARAR) lane:
I. animals, plants, food, weapons, ammunition and some types of medicines;
II. goods which exceed the amount of $500,00;
III. money in excess of US$10,000.00 (in cash, checks or travelers checks) or the equivalent in any other foreign denomination.
For instructions about household effects belonging to Brazilians who have resided abroad for a minimum of 365 days or foreigners who are permanent residents of Brazil, please check out instructions (in Portuguese) for Bagagem (Residentes no Exterior) .Temporary Admission Travelers who are bringing into the country, for a short time, goods which will be taken with them out of the country, must also present to Customs authorities the Baggage Declaration- DBA- duly filled out (article 23 of Normative Instruction 117/98)
Please note that in some cases of Temporary Admission of Goods, a bank guarantee may be required by Customs authorities, whenever it is deemed by them that the nature, value or amounts of goods are not compatible with the purposes of the travelers stay in the country (Article 24 of Normative Instruction 117/98).
These instructions apply equally to Brazilians who are legal permanent residents abroad.
For a list of goods that may enter the country under the Temporary Admission Regime, please consult the title Customs Procedures for Temporary Entry of Goods into Brazil.
For the complete text of Normative Instruction 164/98 ( Instrução Normativa 164, de 31/12/1998) which regulates the temporary entry of goods into the country, please consult the Secretaria da Receita Federal