Violations and Penalties
What are the consequences of false declarations, presenting fraudulent documents, or selling items brought as baggage?
Brazilian legislation provides penalties for false declarations and/or the presentation of fraudulent documents. Penalties range from fines calculated on the value of the goods to the seizure of these items for forfeiture, and the traveler may also face criminal prosecution.
A traveler who sells, stores for commercial purposes, or displays for sale goods included in baggage that were cleared with tax exemption—without prior authorization from Customs and payment of due taxes and applicable legal surcharges—is subject to a fine equal to 200% of the value of the goods.
Natural persons may only import goods for personal use.
A traveler selecting the "Nothing to Declare" channel while carrying goods with a total value exceeding the duty-free allowance limit constitutes a false declaration. Consequently, in addition to the fine, the traveler must pay the due import tax.
ASSOCIATED LEGISLATION
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Decree-Law No. 37 of 1966 (Decreto-lei nº 37, de 1966)
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Decree-Law No. 1,455 of 1976 (Decreto-lei nº 1.455, de 1976)
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Decree No. 6,759 of 2009 — Customs Regulation (Decreto nº 6.759, de 2009)
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Decree No. 7,213 of 2010 (Decreto nº 7.213, de 2010)
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Law No. 9,069 of 1995 (Lei nº 9.069, de 1995)
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Law No. 9,532 of 1997 (Lei nº 9.532, de 1997)
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Law No. 10,833 of 2003 (Lei nº 10.833, de 2003)
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Law No. 10,637 of 2002 (Lei nº 10.637, de 2002)
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Ministry of Finance Ordinance No. 440 of 2010 (Portaria do MF nº 440, de 2010)
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RFB Normative Instruction No. 1,059 of 2010 (IN RFB n° 1.059, de 2010)