Unaccompanied Bagagge and moving to Brazil

FRAMEWORK

Apply to the goods of a traveler, who  is moving to Brazi, the same procedures of unaccompanied baggage. This goods should be defined as luggage and covered up by the Bill of Landing (BL) or be sent to Brazil within the period of three months before or up to six subsequent months to traveler´s arrive.

TAX AND EXEMPTIONS FOR THE TRAVELER WHO IS MOVING TO BRAZIL

The goods for personal use or consumption, books, brochures and periodicals which are in an unaccompanied luggage are exempt from taxes. For other goods known as luggage will be applied the Special Taxation Regime, subjecting the traveler to pay the import tax, calculated at the rate of 50% on the total value of goods that exceed the exemption limit for the transport pathway used. However, some special situations may give rise to additional exemptions:

1) The traveler moving to Brazil, brasilian or foreign, who had lived abroad for more than 1 (one) year may enter the country, with tax exemption, on the following goods new or used:

 Furniture and other household goods; and

 Tools, equipaments and instruments necessary for the exercise of their profession, art or craft, considered individually, subject to the prior verification of the traveler´s activity.

Occasional trips to Brazil, since the total time in the country is lower to 45 (forty five) days in the twelve (12) months prior to the return, not prejudice the time-limit of one (1) year abroad.

2) Scientists, engineers and technicians living abroad, brasilian or foreign, will be entitled to the exemption referred in the previous item, without the need to observe the length of time established there, provided that:

 His techincal expertise is framed in a CNPq´s resolution, before his arrival in the country;

 The return to Brazil stems from an invitation from the CNPq;

 The traveler commit to CNPq to exercise their profession in the country for a minimum period of five years from the date of goods clearance.

3) The members of a permanent diplomatic and consular  representations as well as the members of representations of international organizations in Brazil, are entitled to tax exemption on imports, including automobiles.

!!!! In all previous cases, the traveler must pay attention to the list of goods whose importation is prohibited or restricted.

ACCOMPANIED BAGGAGE

If the traveler is arriving in the country with your luggage in the same means of transport, in addition to previous exemptions (unaccompanied baggage and moving to Brazil), he will be entitled to the exemptions provided for accompanied luggage.

If the traveler is bringing goods which the declaration is mandatory, he must register an e-DBV.

DOCUMENTATION AND PROCEDURES

 Siscomex Eletronic Simplified Importation Declaration (Electronic DSI), registered in the Integrated Foreign Trade System (SISCOMEX). In this case may be the clearance procedure for use SISCOMEX dispensed if the declaration is transmitted for an officer of Customs or elaborate by a customs agent (despachante aduaneiro) appointed by the traveler.

 List of the goods with description and approximate value, in each volume or box. To make easy the customs inspection, it is recommended that the goods be arrenged in numbered boxes and, when possible, grouped in related goods. Then, it should be listed the box content, box per box, for example, Contents of Box #1 (describe item per item); Contents of box #2 and so on.

 New goods must be accompanied by documentation of acquisition or justification for the possible non-existence, and the non-submission may lead to application of special procedures.

 Bill of landing (B/L) or equivalent document.;

 Travel ticket or passport or other document proving the arrival of the traveler;

 Power of attorney (if it is the case);

 Copy of Traveler's identification document: identity card or passport

 If foreign should submit the document of a permanent visa or apply for procedures for temporary admission;

 If member of a diplomatic mission, consular post or representing an international agency, should submit DSI with the requisition dispatched by the Ministry of Foreign Affairs (MRE). When importing motor vehicles, should the register of Import Declaration (DI) in the Integrated Foreign Trade System (SISCOMEX), be accompanied by the Request for Customs Clearance (REDA) dispatched by MRE. 

!!!! The payment of import duty, if this is the case, is made at the time of registration of the DSI.

!!!! When sending unaccompanied baggage to Brazil, it should be required from the contractor that the Bill of Landing is issued and delivered on the traveler´s behalf, describing the amount of shipped volumes.

BREACH OF THE PROCEDURE

If the traveller does not comply with the conditions described below, will not be entitled to the exemptions provided for in the legislation and in the Special Taxation Regime (RTE). In this case, it must be applied the Common Import Regime (RCI):

 The baggage arrived in the country out of the period of three months before or up to six subsequent months to traveler´s arrive.

 The baggage does not come from the same countries of stay or origin of the traveler;

 They are not accepted in the concept of luggage. 

It will be applied a 20% fine on the value of the import tax due whenever the condition 1 listed above is not met (art. 44, Inciso III e § 3º da IN RFB nº 1059/2010). However, if the non-observance the time limit is due to circumstances unrelated to the traveller´s will, it will be applied the Special Taxation Regime (RTE), without the imposition of fine and, in addition, the traveler will be entitled to the exemptions provided in the legislation (art. 44, § 4 of the iN RFB No. 1059/2010).

It will be applied the penalty of loss in the following cases:

 Goods of proihibited Import prohibited;

 Goods for commercial purpose if they are not declared by the traveler before any action of customs supervision.