FEDERAL REVENUE SECRETARIAT OF BRAZIL GUIDE FOR TRAVELERS CUSTOMS CONTROL AND TAX TREATMENT APPLIED TO BAGGAGE

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1 FEDERAL REVENUE SECRETARIAT OF BRAZIL GUIDE FOR TRAVELERS CUSTOMS CONTROL AND TAX TREATMENT APPLIED TO BAGGAGE IMPORTS AND EXPORTS AND CARRYING OF VALUABLES (August/2013)

2 FOREWORD The purpose of this Guide is to aid resident or nonresident travelers departing or entering the country, including both Brazilian citizens and foreigners, in spontaneously complying with the requirements of customs control procedures and tax treatment as applied by the Federal Revenue Secretariat of Brazil (RFB) to baggage and valuables belonging to them. This is not an exhaustive study, but rather one that seeks to provide a general overview of the rules applied to these matters. Information is provided on prohibited imports and exports and on those subject to restrictions, customs control procedures applied to baggage, the tax treatment applicable to accompanied and unaccompanied baggage, as well as such other questions as valuables in the possession of arriving or departing travelers. Reading of this guide is recommended for all international travelers, no matter what the transportation modality utilized, as well as for Brazilian or foreign residents abroad who may be moving definitively to Brazil. A visit to the RFB Internet site is also recommended at since it provides access to all applicable legislation. The site contains additional information, video presentations and online forms to be filled out by the traveler in those cases specified by legislation. The same address provides the traveler with access to the mobile application for smartphones, tablets and other devices, with instructions, video information, travel tips, and so forth. Have a good read and a safe trip! 2

3 I. INTRODUCTION This chapter presents pertinent information and recommendations on baggage and valuables in the possession of travelers arriving in Brazil or departing the country, so that they can fulfill their obligations to Brazilian Customs, while avoiding possible restrictions and penalties. I.1. General Recommendations Considering that this Guide encompasses only information pertinent to the jurisdiction of the Federal Revenue Secretariat of Brazil (RFB), it is suggested that travelers contact other agencies and federal government entities for information on imports of goods subject to possible restrictions, including; food products, medicines, plants, seeds, animals and their derivatives, weapons, munitions and the like, among others, since these goods can only be cleared through customs and enter Brazil with the authorization of the respective jurisdictional entities. In general, individual persons are not allowed to import or export merchandise for commercial purposes. In such situations, the goods brought by passengers will be subject to the penalty of forfeiture applied by the customs authority, without prejudice to possible fines. Travelers are also prohibited from declaring baggage belonging to third parties as their own, nor may they transport goods that do not belong to them, except in the case of the personal items of a resident of Brazil who has passed away abroad. On entering or leaving Brazil, the traveler carrying cash in an amount greater than R$10, (ten thousand reais) or its equivalent in other currencies should declare that amount in the space provided on the e-dbv Travelers Customs Declaration, as discussed in Chapter VI. Noncompliance is subject to forfeiture of the amount in excess of the limit, without prejudice to other criminal sanctions foreseen in specific legislation. I.2. Prohibited imports and exports of goods Among other items, travelers are prohibited from bringing the following goods into Brazil: a) cigarettes and beverages manufactured in Brazil for exclusive sale abroad; b) cigarettes under brand names that are not marketed in the country of origin; c) toys, replicas and imitations of firearms with which they may be confused, except those reserved to authorized collectors and under conditions stipulated by the Brazilian Army High Command; d) wildlife species not accompanied by a technical opinion and license issued by the Ministry of the Environment; e) aquatic species for ornamental and agricultural purposes, at any stage of the lifecycle, unaccompanied by permission from the jurisdictional government entities; f) products containing genetically modified organisms; g) pesticides and herbicides, their components and the like; h) merchandise considered as a threat to moral standards, customs, public health or order; i) narcotic substances or drugs; j) foreign merchandise with essential characteristics that have been falsified 3

4 or adulterated, making identification difficult, even though the falsification or adulteration may not impact the tax or exchange treatment accorded that merchandise; k) uncut diamonds. Should a traveler bring in any of the goods listed under lines a to k, the goods in question will be confiscated by the customs authority and, depending on the case, the traveler will be subject to arrest in the act of committing a crime and to civil and criminal charges. Among other items, travelers are forbidden to take any of the following goods abroad: a) untreated hides and leather from amphibians and reptiles; b) wild animals, butterflies or other insects, as well as their derivatives, unaccompanied by a transportation license issued by the Ministry of the Environment; c) the following goods, when not accompanied by authorization issued by the Ministry of Culture: I. Any works of traditional art and crafts, produced in Brazil up to the end of the period of the monarchy; those originating in Portugal and incorporated into the National Heritage during the colonial and imperial periods; those produced abroad in the same time periods and that represent Brazilian personalities of importance to the history of Brazil or the country s landscapes and customs; II. complete or partial libraries and documentary collections, composed of Brazilian works or works dealing with Brazil and published in the XVI to XIX centuries; III. collections of periodicals that are more than 10 years old, as well as any originals and old copies of musical scores; d) uncut diamonds. Should a traveler bring in any of the goods listed under lines a to d, the goods will be confiscated by the customs authority and, depending on the case, the traveler will be subject to arrest in the act of committing a crime and to civil and criminal charges. II. BAGGAGE II.1. Definition of baggage and of goods for personal use and consumption Traveler goods are those that: a) are carried by the traveler; or b) are sent to Brazil or remitted abroad by the traveler by any means of transportation, by reason of that person s travel, even when in transit through customs territory. Baggage is understood as new or used goods belonging to the traveler, compatible with the circumstances of that person s trip and for his/her personal use or consumption, as well as those goods to be given as gifts, whenever the quantity, nature or variety of such goods does not allow one to presume that they are being imported or exported for commercial or industrial purposes. Goods for personal use or consumption, in quantities and nature compatible 4

5 with the circumstances of the person s travel, are understood as: a) articles of clothing; b) toiletries; c) goods of a clearly personal character, including, among others: I. One used camera; II. One used wristwatch; III. IV. One used cell telephone; other goods that the traveler may need for personal use, considering the circumstances of that person s travel and his/her physical condition, as well as portable goods to be used in professional activities to be performed during the trip. It is the responsibility of the traveler to corroborate compatibility with the circumstances of the trip, giving due consideration to the time of permanence abroad, among other variables. Machines, devices and other objects that require some degree of installation in order to be used, film cameras and personal computers are not included within the concept of goods that are of a clearly personal nature; For purposes of the provision in line c, it is the responsibility of the passenger traveling by land, river and lake transportation to corroborate compatibility with the circumstances of the trip, with due consideration of the time of permanence abroad, among other factors. II.2. Goods not covered by the concept of baggage The following are not included under the concept of baggage: a) automotive vehicles in general, motorcycles, motorized bicycles, engines for boats, jet skis and the like, motorhomes, aircraft and vessels of all types; b) parts and spares of the goods cited in line a, with the exception of individual units with values below the exemption limits to be specified in the future by the RFB. Currently, all parts and spares of the goods cited in line a are not encompassed by the concept of baggage. III. IMPORTS: CUSTOMS CONTROL PROCEDURES AND TAX TREATMENT III.1. ACCOMPANIED BAGGAGE a) Definition Accompanied baggage is that which the traveler takes and brings with him/her on the same transportation modality in which he/she travels. Items transported as cargo are not included in the concept of accompanied baggage. b) Electronic Travelers Customs Declaration e-dbv The traveler who enters Brazilian territory bearing goods to be declared should fill out the e-dbv upon arrival in the country and before opting for the channel goods to 5

6 declare (subitem III.1b1). This can be done through the use of notebooks, tablets, cell telephones and other mobile devices with Internet access, or by using the self-service terminals available at international airports, ports and Brazilian border crossings. Once the traveler has completed and transmitted the e-dbv, he/she should go to the channel goods to declare, with the e-dbv transmission receipt and generated barcode (printed or on the screen of a mobile device) for purposes of registration by customs inspection. The e-dbv is available in Portuguese, Spanish, English and French on the Federal Revenue of Brazil Internet site (www.edbv.receita.fazenda.gov.br) and will only produce its due tax effects once it has been registered at Customs. The transmitted e-dbv will be excluded from the system if it is not presented to customs for registration on the date notified by the traveler upon entering or departing the country. b.1) Obligation of submitting the e-dbv and the goods to declare channel The traveler coming from abroad and bearing any of the items listed below is obligated to complete and transmit the e-dbv and go to the goods to declare channel for processing: a) animals, plants or their parts, seeds, products of animal or plant origin, veterinary products or pesticides/herbicides; b) medical products, products for in vitro diagnostics, cleaning products or biological material; c) medicines, except those for personal use, or foodstuffs of any type; d) firearms and munitions; e) goods brought for commercial or industrial purposes, to be imported by a specific corporate entity for its own use or consumption (see item ), as well as other goods not be classified as baggage (see Section II.2); f) goods that should be submitted to storage for later clearance through the normal system of imports by a person identified by the traveler, in which case itemization on the e-dbv is obligatory; g) goods subject to the special temporary admission customs system for travelers who are not resident in Brazil, in which case itemization on the e-dbv is obligatory (subitem III.1.b.3). For purposes of granting the special temporary admission customs system, the nonresident traveler who enters Brazil should specify his/her goods on the e-dbv, as shown below: travelers declare only goods with overall values of more than US$3, (three thousand United States dollars) or its equivalent in another currency. 1) The e-dbv receipt used for purposes of requesting the special temporary admission customs system should be submitted to customs inspection by the traveler at the RFB unit with jurisdiction over the locality from he/she departs the country. The nonresident traveler, who has notified as to the temporary entry of goods into the country, may alter the departure data on the e-dbv a single time and only up to a maximum of 6 (six) hours prior to the forecast time of departure. Once this time period has passed, alterations may be made only at customs inspection. h) Goods with an overall value that exceeds the exemption limit of: I. US$ (five hundred United States dollars) or the equivalent in another currency, when the traveler enters Brazil by air or maritime transportation (subitem III.1.d.1); or 6

7 II. US$ (three hundred and United States dollars) or the equivalent in another currency, when the traveler enters Brazil by land, river or lake (subitem III.I.d.2); If requested by the traveler, customs inspection will provide the respective corroboration of the e-dbv submitted for registration. In the hypotheses stated in lines h and i, the data system that generated the e-dbv will issue the DARF (Federal Revenue Collection Document), specifying the amount of taxes due. Payment can be made prior to submission of the declaration to inspection through utilization of home banking systems or debit card equipment available at customs units, or after submission to inspection. i) Goods that exceed the quantitative limits of the tax exemption as stated below: I. travelers who enter Brazil by air or maritime transportation (subitem III.I.d.1): a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ (ten United States dollars), totaling up to 20 units, provided that there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 20 units, provided that there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; II. travelers who enter Brazil by land, river or lake transportation (subitem III.I.d.2): a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ 5.00 (five United States dollars), totaling up to 20 units, provided that there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 10 units, provided that there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; j) cash in amounts of more than R$ 10, (ten thousand reais) or its equivalent in another currency. 7

8 In this case, the traveler is also obligated to submit the e-dbv (Chapter VI of this Guide). The traveler is prohibited from declaring third-party baggage as his/her own baggage or from introducing goods that do not belong to him/her into the country as baggage, except in cases in which: the goods were for the personal use or consumption of a traveler resident in Brazil who has passed away abroad. In this case, proof of demise must be submitted. In this situation, the e-dbv will be submitted by the heir or legatee, by the provisional administrator or executor of the estate or by their authorized representative. The goods will be submitted to normal customs processing of imports by an individual person or corporate entity identified by the traveler; goods that have demonstrably left Brazil refer to national or nationalized goods or domestic animals belonging to a traveler resident in Brazil. Should a traveler who is carrying goods with an overall value in excess of the exemption limit for the transportation modality utilized opt for the nothing to declare channel, such an act constitutes a false declaration and is subject to fine, without prejudice to payment of import taxes. The fine for a false or imprecise declaration of baggage is 50% (fifty percent) of the value in excess of the exemption limit, without prejudice to payment of the import tax. In those localities in which there is no goods to declare channel, the traveler should go immediately to customs inspection. b.2) Travelers of less than 16 years of age Travelers of less than 16 years of age are only obligated to submit the e-dbv if they enter Brazil with the goods cited in lines a through j of subitem III.1.b.1. In this case, the e-dbv should be completed in that person s name, transmitted and submitted for registration by one of the parents or guardian. Travelers of less than 18 years of age are not allowed to enter Brazil with alcoholic beverages or tobacco products, even when accompanied by parents or guardian. b.3) Traveler resident abroad According to the terms of the provision in line g of subitem III.1.b.1, the special temporary admission customs system will be granted to travelers resident abroad who enter Brazil with goods for their personal use and consumption, through presentation of the e-dbv transmission receipt. Among others, this admission covers the following items: clothing articles and accessories and personal adornments; hygiene and beauty products; binoculars and cameras, accompanied by compatible quantities of batteries and accessories; portable devices for recording or reproduction of sound and image, accompanied by compatible quantities of the corresponding physical means of support of the recordings, batteries and accessories; portable musical instruments; cell telephones; manual tools and objects, including portable computers for the exercise of professional activities or leisure of the traveler; 8

9 baby coaches for transporting children and auxiliary equipment for travelers with special needs; articles for sporting activities to be carried out by the traveler; and portable hemodialysis devices and similar medical equipment and the like. 1) For purposes of granting the special temporary admission customs system, the traveler who is not a resident of Brazil should use the e-dbv to specify only those goods with values of more than US$3, (three thousand United States dollars) or its equivalent in another currency. 2) The traveler should provide information on the e-dbv concerning his/her return abroad and maintain this data updated. Should it be requested by customs inspection, the traveler should present the goods admitted temporarily to the country to the RFB unit, for purposes of extinction of the special custom system. 3) The traveler should present the goods admitted temporarily to customs inspection for purposes of normalization of his/her definitive permanence in Brazilian territory, when this case arises. Normally, the traveler resident abroad is an individual person who: a) does not reside permanently in Brazil and is not classified as a resident of the country, according to the terms of article 2 of SRF Normative Instruction (IN) no. 208, dated September 27, 2002, and current legislation; or b) has withdrawn permanently from Brazilian territory and submitted Notification of Definitive Departure from the Country to the RFB, according to the terms of article 11-A of SRF IN no. 208/2002; or c) has withdrawn permanently from Brazil or has been absent temporarily without submitting the Notification of Definitive Departure from the Country, as specified in article 11-A of SRF IN no. 208/2002, as of the day subsequent to completion of 12 (twelve) consecutive months of absence or who has withdrawn temporarily from the country and completed 184 (one hundred and eighty four) days of permanence abroad, whether consecutive or not, within a period of up to 12 (twelve) months, in those cases in which the Notification of Definitive Departure from the Country cited in line b has not been submitted; or d) has entered Brazil on a temporary visa: I. and has remained in the country for up to 183 (one hundred and eighty three) days, whether consecutive or not, within a period of up to 12 (twelve) months; II. up to the day prior to that of obtaining a permanent visa or employment contract, if this occurs before completing 184 (one hundred and eighty four) days of permanence in Brazil, whether consecutive or not, within a period of up to 12 (twelve) months. e) As a nonresident of the country, enters Brazil to render services as an employee of a foreign government entity located in Brazil, except if that person is a Brazilian national and has returned to the country with the intention of remaining permanently at the time of arrival. 4) For purposes of calculating the time period stated in line d) I., if the individual person does not complete 184 (one hundred and eighty four) days of permanence in Brazil, whether consecutive or not, within a period of 12 (twelve) months, a new period of up to 12 (twelve) months will be calculated as of the date of entry subsequent to that on which the previous calculation began. 5) For example: Mr. Nakamura, a Japanese citizen, made the following trips to Brazil in the period between 2009 and 2010: ARRIVAL IN BRAZIL DEPARTURE FROM PERMANENCE IN 9

10 BRAZIL BRAZIL 02/01/ /31/ days 12/23/ /15/ days* *39 days up to 01/31/2010, the date on which the first 12-month period was ended. 04/01/ /30/ days 08/01/ /15/ days** ** On 09/10/2010, he completed 184 days of permanence in Brazil. 6) In the first period of 12 months or, in other words, the period between 02/01/2009 and 01/31/2010, Mr. Nakamura remained in Brazil for only 97 days (58+39). Consequently, he was not a resident in Brazil on 01/31/2010, when the first 12 month period of calculation ended. 7) However, considering the date of entry following that on which the calculation cited in the previous paragraph began in other words, 12/23/2009, one concludes that Mr. Nakamura became a resident of Brazil on 09/10/2010, since on that day he completed 184 days of permanence in Brazil, prior to completing the 12-month period (12/23/2009 through 12/22/2010. b.4) Corroboratory documentation of regular entry of goods into Brazil for travelers dispensed from submitting the e-dbv. Even though dispensed from submitting the e-dbv according to the provision in subitem III.1.b., the traveler who still desires to obtain documentation demonstrating regular entry of goods into Brazil should complete and transmit the e-dbv, go to the goods to declare channel and submit to customs inspection. 1) Even though dispensed from doing so, the traveler who intends to leave the country again with goods brought into the country as baggage during the current trip should complete the e-dbv and go to the goods to declare channel, with the objective of nationalizing the goods and avoiding problems related to the tax exemption limit in subsequent trips. The documentation corroborating regular entry of the goods ensures that the tax cited in item III.1.c will not be levied on the traveler. 2) In those localities where there may not exist a goods to declare channel, the traveler should go directly to customs inspection. c) No levying of taxation There will be no levying of taxes on national or nationalized goods of the traveler who is a resident of Brazil upon returning to the country. This also applies to domestic animals. For purposes of confirming that such taxes should not be levied, the customs authority may request corroboration of the nationalization of goods of foreign origin. Corroboration of the nationalization of goods of foreign origin will be done through presentation of documentation corroborating the regular entry of such goods into Brazil, as specified in subitems III.1.b.1 and III.1.b.4. d) General tax exemption Exemption from the Import Tax (II), Industrialized Products Tax (IPI), PIS/Pasep-Imports Contribution and Cofins Imports will be granted to the baggage of travelers coming from abroad by maritime, air, land, river or lake transportation, provided that the conditions and terms presented under this topic are observed. 10

11 d.1) Traveler coming from abroad by maritime or air transportation The traveler coming from abroad by maritime or air transportation may bring the following goods tax-free in his/her accompanied baggage: a) books, pamphlets, periodicals; b) goods for personal use or consumption (item II.1); c) other goods, complying with the overall value limit of US$ (five hundred United States dollars) or its equivalent in another currency. Goods that exceed the overall value limit will be subject to the special taxation system cited in item III.1.f, provided they do not exceed the quantitative limits: In order to be entitled to this tax exemption, the goods referred to in line c of the previous paragraph are subject to the following quantitative limits: a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ (ten United States dollars), provided that there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 20 units, provided that there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately. Goods brought by travelers that exceed the quantitative limits mentioned in lines a through f will be subject to the normal taxation system, in the terms of Section III.6. The right to a tax exemption on goods subject to overall value and quantitative limits may only be used once per month. The tax exemption granted to the traveler is individual and cannot be transferred. Travelers of less than 18 (eighteen) years of age are not permitted to enter Brazil with alcoholic beverages and tobacco products, even when accompanied by parents or guardian. Goods acquired in duty free shops abroad, on ships and aircraft are considered accompanied baggage for purposes of determining the overall value and quantitative limits for granting of the tax exemption. Without prejudice to the tax exemption granted to accompanied baggage, as treated in this item, the traveler may acquire tax-exempt goods in duty free shops located in Brazilian territory upon their arrival in the country, up to the overall limit of US$ (five hundred United States dollars) or the equivalent in another currency. The exemption cited in this paragraph requires compliance with specific quantitative limits. Consult Chapter IV Duty Free Shops Located in Brazil. d.2) Travelers from abroad arriving by land, river or lake Travelers coming from abroad by land, river or lake may bring the following goods in accompanied baggage, exempt from taxes: a) books, pamphlets, periodicals; 11

12 b) goods for personal use or consumption (item II.1); c) other goods, obeying the overall value limit of US$ (three hundred and United States dollars) or the equivalent in another currency. Goods that exceed the overall value limit will be subject to the special taxation system cited in item III.1.f, provided they do not exceed the quantitative limits: In order to be entitled to this tax exemption, the goods referred to in line c of the previous paragraph are subject to the following quantitative limits: a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ 5.00 (five United States dollars), provided there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 10 units, provided there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately. Goods brought by travelers that exceed the quantitative limits mentioned in lines a through f will be subject to the normal taxation system, according to the terms of Section III.6. The right to a tax exemption on goods subject to overall value and quantitative limits may only be used once per month. The tax exemption granted to travelers is individual and nontransferable. Travelers of less than 18 (eighteen) years of age are not permitted to enter Brazil with alcoholic beverages and tobacco goods, even when accompanied by parents or guardian. Goods acquired in duty free shops abroad, on ships and aircraft are considered accompanied baggage for purposes of determining the overall value and quantitative limits for granting of the tax exemption. e)special customs control and tax exemptions tied to the position of the traveler The goods of the individual persons listed below are subject to special customs control procedures and/or tax exemptions tied to the position of the traveler. Additional information on this subject can be found in Section III.5., as follows: a) crew members (item III.5.a); b) member of the Armed Forces or civilians traveling on military vehicles (item III.5.b); c) immigrants and travelers returning permanently to Brazil (moving to Brazil) (item III.5.c); d) scientists, engineers and technicians living abroad (item III.5.d); e) members of diplomatic missions, consular offices and representative offices of international organizations (item III.5.e). f)the special taxation system The special taxation system allows for remittance of goods based solely on the requirement set down under the II. Goods taxed through this system are exempt from the 12

13 IPI, PIS/Imports and Cofins/Imports. The II is levied at a rate of 50% (fifty percent) of the taxable value of the goods. The taxable value of accompanied baggage corresponds to: a) the overall value in excess of US$ (five hundred United States dollars) when the traveler enters Brazil by maritime or air transportation (subitem III.1.d.1) or US$ (three hundred and United States dollars) when the traveler enters the country by land, river or lake (subitem III.1.d.2), provided that such goods do not exceed the established quantitative limits; b) the value of goods included in baggage; i) if the traveler has utilized the tax exemption in the last month; ii) crew members, in the cases foreseen under item III.5.a.; iii) civilian or military travelers on military vehicles coming from abroad, in the cases foreseen under item III.5.b. The special taxation system does not apply to the following goods, which are ensured of a tax exemption: books, pamphlets and periodicals, as well as goods for personal use or consumption cited in Section II.1. For purposes of determining the value of the traveler s goods, one should consider the acquisition value with immediate payment as stated on the commercial invoice or equivalent document. If the acquisition value is not available due to the fact that the commercial invoice or equivalent document was not submitted or contains imprecisions, the value of the goods will be determined by the customs authority, which will utilize catalogs, price lists or other value indicators. Should the traveler bearing goods with an overall value that exceeds the exemption limit for the transportation modality utilized opt for the nothing to declare channel, this act constitutes a false declaration and will be punished by fine, without prejudice to the payment of the import tax. The fine for a false or imprecise declaration of baggage is 50% (fifty percent) of the value in excess of the exemption limit, without prejudice to payment of the II. III.2.2 UNACCOMPANIED BAGGAGE a) Definition Unaccompanied baggage consists of goods included in the concept of baggage (Section II.1) that arrive in Brazilian territory before or after the traveler, or that arrive with the traveler in the form of cargo, duly identified by a bill of lading or equivalent document, having been sent by the traveler for purposes of his/her trip in the form of a postal remittance, express order, international air parcel or any other transportation modality. The customs control and taxation treatment procedures applicable to the goods of Brazilian citizens or foreigners resident abroad will be governed by the provisions contained in this section when such people are moving to Brazil, provided that they meet the conditions foreseen in legislation. b) Simplified customs clearance based on the Simplified Import Declaration (DSI) For purposes of simplified customs clearance of imports, unaccompanied baggage should: a) arrive in Brazilian customs territory in the form of cargo within the 3 (three) 13

14 month period prior to the arrival of the traveler or the 6 (six) month period subsequent to the traveler s arrival; and b) originate in the locality or one of the localities in which the traveler stayed or from which the traveler departed. Unaccompanied baggage that does not comply with the conditions set down in lines a or b, as well as goods not covered by the concept of baggage (Section II.I), will be subject to normal customs processing of imports (Section III.6). Simplified customs clearance of imports of unaccompanied baggage will be based on the Simplified Import Declaration (DSI), registered in the Foreign Trade System (Siscomex), with the following documentation: a) listing of the goods, containing a description and approximate value of the same, specified by volume or box; and b) original bill of lading or equivalent document, in the name of the traveler or endorsed to that person. The Simplified Table of Designations and Codification of Products (TSP) found in Appendix VIII of SRF Normative Instruction no. 611, dated January 18, 2006, may be utilized on the DSI form. 1) The traveler is dispensed from registration in Siscomex, in those cases in which the DSI was elaborated and transmitted electronically by the designated representative. 2) The DSI may also be transmitted by an employee assigned to the RFB customs unit where the customs clearance will be processed, through utilization of a specific function included in Siscomex. In this case, the local RFB unit will make the equipment required for DSI formulation available to the traveler. In order to perform this activity, the traveler does not have to be registered in Siscomex. (SRF IN no. 650, dated May 12, 2006, article 17, II, c/c SRF IN no. 611/2006, article 7, 2 and 3). 3) The TSP can be found in Appendix VIII of SRF IN no. 611/2006, which can be found at the following electronic address:http://www.receita.fazenda.gov.br/legislacao/ins/2006/in htm Customs clearance of goods included in unaccompanied baggage may be performed by the traveler or by a customs broker at the RFB unit with jurisdiction over the customs area in which the goods are deposited. Unaccompanied baggage will only be cleared through customs after corroboration of the arrival of the traveler in Brazil. The date of the traveler s arrival in Brazil is corroborated through presentation of the travel ticket, boarding pass, a declaration from the passenger transportation company or passport. The goods included in the unaccompanied baggage of a foreigner entering the country on a temporary visa, as an immigrant or visitor, may be submitted to the special temporary admission customs system, which implies suspension of payment of taxes according to the terms of specific legislation. The system will be granted at the request of the interested party through the use of the DSI. Once the permanent visa is obtained, extinction of application of the special temporary admission customs system may be requested at any RFB unit with customs jurisdiction, through simple presentation of the permanent visa and a copy of the declaration (DSI) used for purposes of granting of the system. For additional information on the special temporary admission customs system, consult SRF IN no. 285, dated January 14, 2003, and later alterations, at the following 14

15 electronic address: c) Taxes not levied d) No taxes will be levied on national or nationalized goods belonging to a traveler resident in Brazil and returning to the country. This also applies it to domestic animals. The customs authority may request corroboration of the nationalization of goods of foreign origin for purposes of not levying taxes. Corroboration of nationalization of goods of foreign origin will be done through presentation of corroboratory documentation of the normal admission of such goods to Brazil, as indicated in subitems III.1.b.1 and iii.1.b.4. e) General tax exemption The II, IPI, PIS/Pasep-Imports and Cofins-Imports exemption will be granted to the following goods: a) books, pamphlets and periodicals; b) clothing and used goods for personal use. For purposes of granting the exemption to unaccompanied baggage to be cleared on the basis of the simplified import declaration (item III.2.b), such baggage should: a) arrive in Brazilian customs territory as cargo within the 3 (three) months prior to the traveler s arrival or up to 6 (six) months after that person s arrival; and b) originate in the locality or one of the localities in which the traveler stayed or from which the traveler departed. 1) Unaccompanied baggage that does not comply with the conditions set down in line a or b will be subject to the normal customs system for imports (Section III.6), with levying of a fine of 20% (twenty percent) of the value of the import tax due. 2) The 20% (twenty percent) fine will not be levied if noncompliance with the allotted time period is caused by circumstances beyond the control of the traveler. f) Special situations for customs control and tax treatment tied to the position of the traveler Goods belonging to the individual persons listed below are subject to special customs control procedures and/or tax exemptions tied to the position of the traveler. Additional information on this subject can be found in Section III.5., as follows: a) immigrants and travelers returning to Brazil permanently (moving to Brazil) (item III.5.c); b) scientists, engineers and technicians living abroad (item III.5.d); c) members of diplomatic missions, consular offices and representative offices of international organizations (item III.5.e) d) residents of Brazil, performing official functions abroad (item III.5.f). III.3. LOST BAGGAGE a) Definition Lost baggage is that sent as unaccompanied baggage by the traveler that 15

16 arrives in Brazil without the said traveler, as a consequence of a fortuitous event or force majeure or of confusion, errors or omissions beyond the control of the traveler. b) Customs treatment and applicable taxation In this case, the traveler should go to customs inspection upon arrival in Brazil, with the corresponding document of notification of the event submitted to the transportation company. The share of the accompanied baggage exemption limit (item III.1.d) used by the traveler, as well as the non-use of that limit, will be recorded by customs inspection on the corresponding registration document. Goods included in lost baggage that arrive in Brazil may be cleared through presentation of the e-dbv (item III.1.b). The arrival of lost baggage will be notified to customs inspection by the transportation company, which will be responsible for its storage under customs control until clearance. Customs clearance may be done by the owner of the goods or by his/her authorized representative at the customs unit that has jurisdiction over the locality where the goods are located or the customs unit with jurisdiction over the domicile of the traveler. Goods included in lost baggage may be cleared with the tax exemption specified in item III.1.d, through presentation of the corresponding registration document cited in the second paragraph of this subitem. 1) Goods included in lost baggage that are subject to restrictions or taxation will remain under customs control until clearance. 2) Those goods whose import is prohibited will remain under customs control until their destination is determined, according to the terms of applicable legislation. For purposes of customs clearance, the traveler and owner of the goods or the transportation company may request sending of the lost baggage to another locality in Brazilian territory, subject to the customs transit system, or to a locality abroad. III.4. ABANDONED BAGGAGE Goods belonging to travelers and brought from abroad as accompanied (item III.1.a) or unaccompanied (item III.2.a) baggage and that remain in customs controlled areas or localities for more than 45 (forty five) days without the corresponding import clearance process having begun, will be considered abandoned. Accompanied or unaccompanied baggage will also be considered as abandoned if customs processing of such imports is interrupted for more than 60 (sixty) days by an action or omission on the part of the importer. Deposit of goods in seized merchandise storage for logistical reasons on the part of customs management does not have an adverse impact on calculation of the time period stated in the two situations cited under this topic. For all due fiscal purposes, the declarations of the traveler remain in effect, even if the import clearance process is interrupted and the merchandise abandoned (Decree Law no. 37/1966, article 45 with the text adopted by Decree Law no. 2472/1988, article 2; Decree no. 6759/2009, article 549). The penalty of forfeiture will be applied to abandoned baggage (Decree no. 6759/2009, article 689, XXI). After application of the penalty of forfeiture to goods considered to have been abandoned, the traveler (importer) may request conversion of this penalty into a fine 16

17 equivalent to the customs value of the goods, provided that the petition be submitted before the goods are channeled to their destination by the customs authority (Law no. 9779/1999, article 19; Decree no. 6759/2009, article 698). In this case, delivery of the goods to the traveler depends on corroboration of payment of the fine and compliance with the formalities demanded for the respective clearance, without prejudice to compliance with administrative control measures. III.5.SPECIAL CUSTOMS TREATMENT AND/OR TAX EXEMPTIONS APPLICABLE TO BAGGAGE TIED TO THE POSITION OF THE TRAVELER a) Crew members Crew members, civilian or military personnel on duty in a transportation vehicle during the course of travel may bring only the following goods with a tax exemption in their accompanied baggage: a) books, pamphlets, periodicals; b) goods for personal use or consumption (Section II.1). Other goods brought by a crew member will be subject to the normal taxation system, as specified in Section III.6., except when the individual person is a crew member of a long-haul ship. The baggage of the crew member of a long-hall ship coming from abroad will also be entitled to a tax exemption on imports of other goods, with an overall value limit of US$ (five hundred United States dollars) or its equivalent in another currency and the quantitative limits stated below, provided that the person in question disembarks definitively in Brazil: a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ (ten United States dollars), totaling up to 20 units, provided there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 20 units, provided that there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately. 1) For purposes of utilizing the tax exemption, members of the crew of long-haul ships should present the record of disembarkation in the Caderneta de Inscrição e Registro - CIR (Crewman Landing Permit) signed by the commander of the vessel or his representative and ratified by the Port Authority. 2) The right to the exemption may only be exercised a single time per year and will be acknowledged by the customs authority through annotation of the benefit in the CIR. 3) Goods that exceed the overall value limit of US$ (five hundred United States dollars) will be subject to the special taxation system specified in item III.1.f, provided that such goods do not exceed the quantitative limits cited in lines a through f. 4) Goods brought by the traveler that exceed the quantitative limits cited in lines a through f will be subject to the normal tax system, as specified in Section III.6. 17

18 c) Military or civilian travelers embarked on military vehicles Military or civilian travelers embarked on military vehicles coming from abroad may bring the following goods in their accompanied baggage, with a tax exemption: a) books, pamphlets, periodicals; b) goods for personal use or consumption (Section II.1); c) other goods, complying with the overall value limit applicable to the transportation modality; i) by air or by maritime transportation: US$ (five hundred United States dollars) or the equivalent in another currency, if the traveler comes from abroad by maritime or air transportation; ii) by land, lake or river: US$ (three hundred and United States dollars) or the equivalent in another currency, if the traveler comes from abroad by land, lake or river. 1) Goods that exceed the overall value limit will be subject to the special taxation system specified in item III.1.f, provided they do not exceed the quantitative limits specified in the next paragraph. 2) The right to the exemption specified in line c may only be utilized once every year. For purposes of utilizing the exemption, the goods referred to in line c of the previous paragraph are subject to the following quantitative limits: a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ (ten United States dollars), totaling up to 20 units, provided there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 20 units, provided there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately. Goods brought by the traveler that exceed the quantitative limits cited in lines a through f will be subject to the normal tax system, as cited in Section III.6. The traveler who enters by land, lake or river: a) alcoholic beverages: total of 12 liters; b) cigarettes: total of 10 packs, containing 20 units each; c) cigars or cigarillos: total of 25 units; d) tobacco: total of 250 grams; e) goods not listed under lines a through d, with a unit value of less than US$ 5.00 (five United States dollars), totaling up to 20 units, provided there are no more than 10 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately; f) goods not listed under lines a through e, totaling up to 10 units, provided there are not 3 identical units in which case, the quantitative limit refers to the unit in which the goods are usually marketed in retail outlets, even though they are submitted as a whole or separately. 18

19 Goods brought by the traveler that exceed the quantitative limits cited in lines a through f will be subject to the normal taxation system, cited in Section III.6. d) Immigrants and travelers who return permanently to Brazil (moving to Brazil) New or used goods as listed below belonging to residents abroad who enter the country with the objective of the permanently residing in Brazil, and Brazilians returning to Brazil from abroad after having lived abroad for more than 1 (one) year, may enter Brazilian customs territory with a tax exemption: a) furniture and other goods for domestic use; and b) tools, machines, devices and instruments required for professional activity, art or crafts, understood on an individual basis. 1) Utilization of the exemption for the goods cited in line b is subject to prior corroboration of the activity performed by the traveler and, in the case of residents abroad who return to Brazil, compliance with the period of more than 1 (one) year of residence abroad. 2) Occasional trips to Brazil do not impact calculation of the time period, provided that the person concerned remain in the country for less than 45 (forty five) days in the 12 (twelve) months prior to that person s return; 3) Until such time as the immigrant obtains a permanent visa, goods belonging to foreigners may enter Brazilian customs territory under the temporary admission system. The immigrant should submit the goods admitted temporarily to customs inspection for normalization of their definitive permanence in Brazilian territory, when this case arises. The provision in this topic has no negative impact on application of the general exemption tax treatment (items III.1.d and III.2.d) and the system of special taxation (item III.1.f) for baggage. e) Scientists, engineers and technicians, living abroad Scientists, engineers and technicians living abroad will be entitled to the tax exemption on new or used goods, as listed in the following paragraph, provided that: a) the technical specialization of the interested party is classified in a Resolution of the National Council of Scientific and Technological Development (CNPq) prior to their arrival in Brazil; b) the return to Brazil is at the invitation of the CNPq; and c) the interested party commits himself/herself before the CNPq to exercise his/her profession in Brazil during a minimum period of 5 (five) years, as of the date of clearance of the goods. New or used goods as listed below, belonging to scientists, engineers and technicians living abroad, may enter Brazilian customs territory with a tax exemption: a) furniture and other goods for domestic use; and c) tools, machines, devices and instruments required for professional activity, art or craft, understood on an individual basis. Utilization of the exemption for the goods cited in line b will be subject to prior corroboration of the activity performed by the traveler. The provision in this topic does not negatively impact application of the general exemption tax treatment (items III.1.d and III.2.d) and that of special taxation (item III.1.f) for baggage. d) Members of diplomatic missions, consular offices and representative offices 19

20 of international organizations / foreign technicians or experts on temporary or occasional trips to Brazil In the exercise of their functions, the members of diplomatic missions, consular offices and international organizations located permanently in Brazil are entitled to the customs treatment granted to the diplomatic corps. The members of diplomatic missions, consular offices or representative offices of international organizations are understood as the employees, experts, technicians or consultants of diplomatic missions and consular offices of a permanent character in Brazil, as well as the representative offices of international organizations of a permanent nature, including regional organizations to which Brazil belongs. Customs processing of imports of goods, including baggage and automobiles, belonging to travelers who are members of diplomatic missions, consular offices or representative offices of international organizations will be carried out: a) in the case of automobiles, by means of an Import Declaration (DI) registered in Siscomex and including the Request for Customs Clearance (REDA) issued by the Ministry of External Relations (MRE); and b) for other goods included in unaccompanied baggage, by means of the DSI, with a request issued by the MRE in a specific space on the DSI. The baggage of members of diplomatic missions and consular offices is not subject to verification, according to the terms of the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations, except when there are indications that such baggage contains prohibited imports or exports or goods that are not targeted to use or installation of the traveler or his/her family in Brazil. In this situation, verification should be carried out in the presence of the interested party or that person s authorized representative. In the case of accompanied baggage (Section III.1), with an overall value and in quantities below the exemption limits for the transportation modality utilized, customs clearance can be done immediately on the e-dbv. The baggage of an honorary consul or honorary consular employee is submitted to customs and the tax treatment foreseen for the goods of travelers in general, including those related to control procedures. Imports of goods, including baggage and automobiles belonging to members of diplomatic missions, consular offices or representative offices of international organizations will be done with exemption from taxes on imports. The tax exemption extends to foreign technicians or experts who come to perform a transitory or occasional mission in Brazil, when such is expressly foreseen in a convention, treaty or agreement signed by Brazil and that calls for the coming of such a professional. e) Residents of Brazil, performing an official function abroad Observing the conditions set down in the following paragraph, imports of automobiles are exempt from the import tax when such are the property of: a) diplomatic career employees when transferred to the State Secretariat of External Relations and similar employees who perform permanent functions of a diplomatic character, such as those occupying the position of chief of a diplomatic mission, attaché or deputy mission chief, even if they are not members of the aforementioned career, when dispensed from the function exercised abroad and when such termination implies their return to Brazil; and b) civilian and military public servants, employees of semiautonomous government 20

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