Cameras, e-book readers and mobile phones bought abroad do not necessarily need to be taxed when entering Brazil. This article will explain these cases and will show how the import of personal items work.
There are different ways of importing items to Brazil, some of them are exempt from paying tax. For individuals arriving by plane, the most common rule is that anyone entering the country from abroad has a maximum quota of USD 500 or an equivalent amount in another currency.
Anyone arriving in Brazil also has an additional quota of USD 500 for items that were purchased in duty free shops located inside Brazilian airports.
Imported items cannot be used for commercial or industrial purposes, and must follow some quantity restrictions. To bring goods into Brazil without paying taxes you are permitted :
- 12 litres of alcoholic beverages
- 10 packs of cigarettes
- 25 cigars
- 20 items of unitary value of less than USD 10, as long as there is no more than 10 units of the same item
- 20 items different from the above, as long as there is no more than 3 units of the same item
If you enter Brazil via land , the quota is set at USD 300, and the quantity restrictions are lowered.
What Are Items of Personal Use
There are other items that do not enter the quota set by the Federal Revenue. Clothes and shoes, for example, are considered personal items, so if they are without price tags, they are not taxed, even if bought abroad. Books, newspapers, and magazines are also exempt.
More expensive items, like some electronics, fall into this category as well and, therefore, are exempt from taxes when imported to Brazil, even though they may have cost more than USD 500. The items considered of personal use by the Federal Revenue are:
Rules and Precautions
It is important to highlight that if an individual brings more than one similar item of personal use, the surplus is not exempt. So if someone brings two mobile phones, one of them will probably be taxed, even if they have not bought it recently. This is only valid for the four items listed above, and does not apply to clothing and books.
Also, personal computers, laptops, tablets, video cameras, and bicycles do not enter the “personal item” category, even if they were already used abroad. If they were more expensive than the USD 500 quota, these goods must be declared upon arrival. If they were bought during another trip or even in Brazil, the Nota Fiscal or proof of importation must be presented at customs.
Have in mind that the Federal Revenue may not consider that all the items bought are for personal use. If the quantity of clothes in your luggage is excessive, or if you are bringing children’s clothes and are not travelling with a child, for example, these goods might be taxed.
Other Exempt Items
There are other goods that can be imported without taxes, as long as they follow the rules of non-commercial use and quantity limits. Some examples are: