Patrick Bruha

Patrick Bruha

Staff Writer
The Brazil Business

Updated

Electronic Travelers' Customs Declaration: e-DBV

Patrick Bruha

Patrick Bruha

Staff Writer
The Brazil Business

Updated

When coming to Brazil on a trip or returning from abroad all passengers should submit a Declaration of Goods at Brazilian customs. In this article, we will take a look at the Electronic Travelers’ Customs Declaration.

What is the e-DBV

The e-DBV is an online system where it is possible to declare which items are being brought to Brazil that should be declared, namely those that were acquired abroad and may be subject to taxation. E-DBV stands for Declaração Eletrônica de Bens de Viajantes, which is Portuguese for Electronic Travelers’ Customs Declaration and replaces the previous Declaration of Goods acquired abroad that was completed onboard the airplane.

The e-DBV is available in Portuguese, Spanish, English and French on the Federal Revenue of Brazil website and will only produce its due tax effects once it has been registered at Customs.

All individuals coming to Brazil from abroad, on a trip or returning from a trip, are allowed to complete the e-DBV online. Completing the e-DBV online can be done via the use of notebooks, tablets, mobile telephones and other mobile devices with internet access or by using the self-service terminals available at international airports, ports and other Brazilian border crossings.

When to submit the e-DBV

The traveler coming from abroad and bearing any of the following items are required to complete and transmit the e-DBV and go to the “goods to declare” line for processing:

  • Animals, plants or their parts, seeds, products of animal or plant origin, veterinary products or pesticides/herbicides
  • Medical products, products for in vitro diagnostics, cleaning products or biological material
  • Medicines, except those for personal use
  • Food of any type
  • Firearms and munitions
  • Goods brought for commercial or industrial purposes, to be imported by a specific corporate entity for its own use or consumption, as well as other goods not classified as baggage, such as vehicles, aircraft and vessels of all types and all their parts and spares
  • Goods that should be submitted to storage for later clearance through the normal system of imports by a person identified by the traveler
  • Goods subject to the special temporary admission customs system for travelers who are not resident in Brazil. For purposes of granting the special temporary admission customs system, the non resident traveler who enters Brazil should specify on the e-DBV only goods with overall value of more than USD 3.000
  • Goods with an overall value that exceeds the exemption limit of USD 500 when the traveler enters Brazil by air or maritime transportation or USD 300 when the traveler enters Brazil by land or river
  • Cash in amounts greater than BRL 10.000 or its equivalent in another currency
Also, individuals carrying the following goods in quantities that exceed the quantitative limits of the tax exemption should declare them on the e-DBV:
  • Alcoholic beverages: total of 12 litres
  • Cigarettes: total of 10 packs, containing 20 units each
  • Cigars or cigarillos: total of 25 units
  • Tobacco: total of 250 grams
  • Goods not listed in the items above, with a unit value of less than USD 10 for air and maritime transport and USD 5 for land and river transport,totaling up to 20 units, provided that there are no more than 10 identical units.
  • Goods not listed in the items above,totaling up to 20 units, provided that there are not more than 3 identical units

In these cases, the e-DBV will issue the DARF, which is the 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 banking systems or via Visa or Mastercard cards equipment available at customs units, or after submission for inspection. In case the traveler is not able to pay the DARF at that moment, their goods will be held at the airport where they first entered Brazil. Payment of the DARF for customs clearance may be made up to 30 days after the goods entered Brazilian customs.

Should a traveler carrying goods with an overall value in excess of the exemption limit for the transportation modality utilized opt for the “nothing to declare” line, such an act constitutes a false declaration and is subject to a fine, adding to the amount of import taxes due. The fine for false or imprecise declaration of baggage is 50% of the value in excess of the exemption limit, adding to the amount of import taxes due.

It is also important to mention that in the premises in which there is no “goods to declare” line, the traveler should go immediately to customs inspection.

Travelers under the age of 16

Travelers under the age of 16 are required to submit the e-DBV if they enter Brazil with the goods mentioned above. In this case, the e-DBV should be completed in the traveler name, but transmitted and submitted for registration by one of the parents or guardians. Travelers under the age of 18 are not allowed to enter Brazil with alcoholic beverages or tobacco products, even when accompanied by parents or guardians.

How to present the e-DBV

Once the traveler has completed and transmitted the e-DBV, they should go to the “goods to declare” line at Brazilians customs, with the e-DBV transmission receipt and generated bar code - printed or on the screen of a mobile device - for purposes of registration by customs inspection.

Exemption from submitting the e-DBV

Even though exempt from submitting the e-DBV, 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” line and submit for customs inspection, with the objective of nationalizing the goods and avoiding problems related to the tax exemption limit. The documentation demonstrating regular entry of the goods ensures that additional taxes or fines will not be levied on the traveler.