According to the Brazilian legislation, all travelers entering or leaving Brazil with cash in national or foreign currency exceeding an amount of R$10,000.00 is required to present the Electronic Currency Carry-On Statement (e-DPV).

During your return to Brazil, you can bring goods without payment of taxes provided they are included in the concept of baggage; do not allow the presumption of import for commercial or industrial purposes and simultaneously respect the global value limit and quantitative limit.

The total value limit corresponds to:
• US$ 500.00 (five hundred US dollars) or its equivalent in another currency, when the traveler enters the Country by air or by sea
• US$ 300.00 (three hundred US dollars) or its equivalent in another currency, when the traveler enters the Country by land, river or lack

The quantitative limit corresponds to:

• By air or by sea

a- alcoholic drinks: total of 12 liters;
b- cigarettes: total of 10 packets, each containing 20 units;
c- cigars or cigarillos: total of 25 units;
d- tobacco: total of 250 grams;
e- goods not listed in items “a” to “d” (souvenirs and small presents) of unit value less than US$ 10.00: total of 20 units, provided there are not more than 10 identical units; and
f- goods not listed in items “a” to “e”: total of 20 units, provided there are not more than 3 identical units.

• By land

a- alcoholic drinks: total of 12 liters;
b- cigarettes: total of 10 packets, each containing 20 units;
c- cigars or cigarillos: total of 25 units;
d- tobacco: total of 250 grams;
e- goods not listed in items “a” to “d” (souvenirs and small presents) of unit value less than US$ 5.00: total of 20 units, provided there are not more than 10 identical units; and
f- goods not listed in items “a” to “e”: total of 10 units, provided there are not more than 3 identical units.
Besides the exemptions to which all travelers have the right in general, you may have the right to exemptions granted to travelers in special situations. Check if this applies to you.
The exemption applicable to goods part of the exemption quota is only granted once a month even if the total value limit has been partially used.

These limits and conditions also apply to goods brought in by travelers not residing in Brazil, even as gifts.

Goods to declare

All travelers entering Brazil, including crewmembers, of any means of transportation and with goods to declare is required to go to the GOODS TO DECLARE sector and present the Statement of Accompanied Baggage (DBA) to customs authority.

The goods brought in from abroad as accompanied baggage and that exceed the exemption quota should be listed in the DBA and the Special Taxation Regime for Baggage should be applied to these, which subjects the traveler to pay import tax calculated at the rate of 50% of the excess amount of the exemption quota.
The traveler should present the invoice or purchase receipt containing the purchase value of the goods abroad. In the absence of this document or in case of its inaccuracy, the value of the goods is determined by the customs authority.

The traveler is required to fill out the Statement of Accompanied Baggage (DBA) and go to the “GOODS TO DECLARE” sector when bringing:

I - animals, plants or their parts, seeds, products of animal or plant origin, veterinary products or pesticides
II – medical products, products for in vitro diagnosis, cleaning products or biological materials
III - medications, except for personal use, or foods of any kind
IV – weapons or ammunitions
V – goods subject to restrictions or prohibitions or to common import regime
V – goods intended for commercial or industrial purposes or other goods that cannot be classified as baggage;
VI – goods that should be subjected to storage for later shipping under the common import regime
VII – goods subject to special temporary admission customs regime when it is compulsory to list it in the DBA
VIII – goods whose total value exceeds the exemption limit for the means of transportation
IX – goods that exceed the quantitative limit for exemption
X – cash amounts exceeding R$ 10,000.00 (ten thousand reais) or its equivalent in another currency

In other cases, the traveler does not have to fill out the DBA and can go to the “NOTHING TO DECLARE” sector.

What is not allowed to bring from abroad

• Cigarettes and drinks made in Brazil, intended exclusively for sale abroad;
• Cigarettes of brands that are not sold in the country of origin;
• Toys, replicas and imitations of firearms that may be confused with real ones, unless it is to be part of the collection of an authorized user, according to the conditions established by the Brazilian Army Command;
• Animal species from wildlife without a technical opinion and license issued by the Ministry of Environment;
• Aquatic species for ornamental purposes and agricultural, at any stage of the life cycle, without permission from the competent body;
• Products with false, changed or limited brands or that have false indication of origin;
• Goods whose production has violated the copyright ("pirated");
• Products containing genetically modified organisms;
• Pesticides, their components and similar products;
• Goods offensive to moral, good customs, health or public order;
• Narcotic substances or drugs.
What cannot be brought from abroad as baggage
• Objects intended for resale or industrial use;
• Automobiles, motorcycles, scooters, motorized bicycles, trailers and other land motor vehicles, their parts and pieces;
• Aircrafts and their parts and pieces;
• Ships of all kinds, jet skis and similar items and ship engines and their parts and pieces.
What is allowed and exempted from taxes
Exempted from taxes are the following goods that are part of the carry-on baggage and shipped baggage, accompanied by traveler from abroad:
• Clothes and other objects of personal use or consumption
• Books, flyers and journals
• Other goods, simultaneously observing the total value limit (exemption quota) and quantitative limit

Unaccompanied baggage

Unaccompanied baggage is a set of goods that arrive from abroad or is sent abroad with a bill of lading or equivalent document.

It is subjected to the same limitations of the accompanied baggage. The unaccompanied baggage should come from the country or countries of origin of the traveler and arrive in Brazil within a period of three months prior or six months after arrival of the traveler.

Outside this period the goods are subjected to the common import regime for baggage. The arrival date of the traveler in Brazil is confirmed by presentation of the passenger ticket, statement of the carrier or passport.

The customs clearance of unaccompanied baggage can only be processed after the arrival of the traveler and must begin within a period of 90 days as from the unloading of the goods, under the penalty of being considered abandoned.

When unaccompanied baggage is strayed, the traveler should request the carrier to register the occurrence upon arrival and contact customs authority to inform them of this registration in order to ensure the right to later use the exemption quota.

Duty Free Shop

The traveler can purchase with tax exemption at the duty free shops of ports or airports upon arrival in Brazil and before the presentation of goods with total value of up to U$ 500.00 to customs authority. This value is not debited from the baggage quota to which the traveler is entitled.

Besides the total limit of U$ 500.00, the goods purchased at the duty free shops are subject to the following quantitative limits:

• 24 units of alcoholic drinks, with a maximum of 12 units per type of drink
• 20 packets of foreign-made cigarettes
• 25 units of cigars or cigarillos
• 250g of tobacco prepared for pipe
• 10 units of make-up items
• 3 units of watches, machines, devices, equipment, toys, games or electric or electronic instruments

Minors below the age of 18 years cannot purchase alcoholic drinks or tobacco items even if accompanied.
Goods purchased at duty free shops in Brazil during departure of the traveler abroad, at the duty free shops abroad and purchased in duty free shops, catalogs and displays inside the bus, aircraft or ships are subjected to the same treatment as other goods purchased abroad, becoming part of the baggage of the traveler.