Goods purchased abroad

How should I proceed regarding goods bought abroad?

Upon returning from a trip abroad, if you are required to submit the Electronic Declaration of Traveler's Goods (e-DBV), fill out and submit your declaration online through the website of the Federal Revenue Service and present yourself to Customs.

Passengers, even minors, who are required to present the e-DBV upon arrival in the country are those in any of the following situations:

- Carrying cash above the exemption limit;
- If you have purchased goods abroad that are: i) subject to special control for entry into the country; ii) whose total value exceeds the exemption limit of the baggage tax regime; iii) whose quantity exceeds the quantitative limits that can be imported under the baggage tax regime; or iv) that cannot be imported under the accompanied baggage tax regime.

When in doubt, travelers can access the website of the Brazilian Federal Revenue Service.

Which types of goods are subject to special controls for entry into Brazil?

Live animals, products of animal and plant origin, firearms and ammunition, as well as equipment and other products that may have effects on public health, safety, and the environment must undergo special controls by the competent authorities.

What is the tax exemption limit for the entry of products?

Check the tax exemption limits on the website of the Federal Revenue Service. Within the limit of the exemption quota, the following are not included:

a) books, brochures, and periodicals;
b) personal use or consumption goods of the traveler;
c) goods purchased within the exemption limit at the duty-free shop at the arrival airport in Brazil, as this is another exemption quota that the passenger is entitled to;
d) goods not purchased on the trip and the passenger is bringing back to the country. Note that even goods received for free abroad are included in the calculation of the exemption value limit.


Should I be concerned about the amount of goods brought on the trip?

In order to benefit from the exemption for accompanied baggage, apart from observing the value quota it is necessary to comply with the quantitative limits. Learn more on the website of the Federal Revenue Service.

What are personal consumption goods?

Items of clothing, hygiene products, and other goods distinctly of personal nature, in nature and amount compatible with the circumstances of the trip. Examples include clothes, shoes, glasses, a used watch, a used camera, a used cell phone. Notebooks and camcorders are not exempt. Please consult the website of the Brazilian Federal Revenue.

How can I prove that I didn't purchase an item during the trip?

Proof that an item was not purchased during the trip can be provided using different appropriate means. Examples include a receipt issued by a Brazilian establishment, presentation of DBA or e-DBV duly cleared, containing a detailed description of items purchased abroad on another trip, etc. The Brazilian Federal Revenue does not issue documents to prove the departure of items abroad contained in the traveler's luggage.

Can I combine my tax exemption limit with another person travelling with me?

No. The tax exemption limit is personal, non-transferable, and can only be used once every 30 days. It is not possible to combine the exemption limits of a couple, for example, to bring in goods of a value exceeding the individual limit without paying taxes.

What products subject to Anvisa's sanitary inspection can I bring in my luggage?

Medicines, food, sanitizers, cosmetics, hygiene products, and medical products intended for personal and individual use (provided they do not constitute commercial or resale quantities and frequencies) are allowed. All products must be in their original packaging for identification purposes. Controlled medications must be accompanied by a prescription. It is not allowed to bring medical products from abroad, in luggage, for the provision of third party services. Refer to the information on the website of the National Civil Aviation Agency.

Do I need to declare cash values?

Upon arrival or departure from Brazil, travelers carrying cash values above the limit established as exempt by the Brazilian Federal Revenue must present the e-DBV. Customs officers will verify the accuracy of the declaration and may require specific documents to prove the lawful acquisition of the funds. Please consult the Brazilian Federal Revenue for more information.

What about the purchases I made at the duty-free shop?

Purchases made at the arrival duty-free shop in Brazil that are within the tax exemption limit do not need to be declared. Please refer to the website of the Brazilian Federal Revenue.

How is the due tax calculated for luggage exceeding the exemption limit?

The amount exceeding the value limit of the goods that can be imported under the accompanied baggage regime will be taxed at a rate of 50%. Inaccurate declaration or failure to declare when mandatory may result in fines and other penalties. For more information, please visit the website of the Brazilian Federal Revenue.

What goods cannot be imported under the accompanied baggage tax regime?

The following goods cannot be cleared under the accompanied baggage tax regime:

a) Aircraft, including hang gliders and paragliders, vessels of any kind, including inflatable boats and kayaks, motor vehicles, motorcycles, mopeds, motorized bicycles, boat engines, jet skis and similar items, as well as their parts and components;
b) Goods acquired abroad that exceed the quantitative limits defined by the Brazilian Federal Revenue;
c) Goods acquired abroad, regardless of quantity, intended for Retail purposes.

What is prohibited to import?

In addition to illicit and counterfeit products, Brazilian-manufactured cigarettes and beverages intended for sale exclusively abroad cannot be imported. Please check the website of the Brazilian Federal Revenue.

Do travelers resident abroad on a temporary trip to Brazil need to declare?

Yes, they must declare personal use or consumption goods whose value exceeds the limit stipulated by the Brazilian Federal Revenue.

What should I do in case of lost luggage containing items purchased abroad?

Report the occurrence to the airline at the time of disembarkation. Contact customs authorities and ensure the right to the exemption quota.