In the case of travelers that lived abroad for more than one year and are returning to live permanently in Brazil after living abroad for a period of one year or more, which can be verified by passport, college degree, Deed of Lease, energy bill, bank current account, labor contract, etc there will be no customs duties charged on the following imported goods:
- New and used goods brought as unaccompanied luggage:
- Clothes, hygiene, makeup and footwear items in quantity compatible with the period of the permanence abroad.
- Furniture and other home and domestic items.
- Tools, machines, devices and instruments needed on studies or to perform a profession.
- Artistic, intellectual and other works produced by the traveler.
- New, in the limit of five hundred US dollars (air or maritime travel) or one hundred and fifty US dollars (land, lake or river border crossing), or the equivalent in another foreign currency when brought as accompanied luggage. In this quota are included foreign made cigarettes, beverages and electronics
- Books, newspaper and magazines (printed on paper), new or used are not taxable
Notice: Upon traveler’s request the Consular Service may issue a Statement of Residence in a Foreign Country (Atestado de Residência)
Minors
- Minors, accompanied or not, also have right to apply to the exemption quotas and, when aged less than eighteen years old, will not be able to bring alcoholic beverages, tobacco, cigarettes and similar products.
- In case of accompanied minors aged of less than sixteen years old the DBA will be made by the adult. When unaccompanied, the minor is excused of the DBA presentation, without damage to the regular customs procedures.
In the case of unaccompanied baggage the customs proceedings are as follows
- The baggage must arrive in Brazil within three months before the passenger arrival or no later than six months after the traveler’s arrival
- The date of arrival will be verified by the presentation of the travel ticket or passport
- Customs clearance proceedings:
- Will only be started after the traveler’s arrival is verified
- Must be initiated within 90 days from the arrival of the cargo
- Will be processed based on the Declaração Simplificada de Importação form - DSI
In regards to preparing the cargo to shipment and filling out the DSI form, it is strongly recommended distributing the cargo in numbered boxes in order facilitate the Customs inspection in Brazil. Usually, a list of all cargo contents is required for insurance purposes. A copy of this list should be kept by the passenger for the purpose of customs clearance in Brazil.
Basically, the traveler will need the following documents to clear customs regarding unaccompanied baggage:
- A certified copy of his passport. All pages including the ones in Blanc.
- A certified copy of the air ticket.
- A list discriminating all goods included in the cargo
- A document proving that he lived abroad for more than a year.
Motor vehicles and vessels
The Brazilian customs regulation does not allow the import of used motor vehicles and vessels (unless the vehicle is over 30 years old). New vehicles are not exempt and will be taxed in full.