Violations and Penalties

Which penalties apply in cases of clandestine export or fraud involving outgoing goods?

The penalty of forfeiture (seizure) applies to goods, without prejudice to fines and administrative sanctions, in cases of:

• Clandestine export;

• Falsification or alteration of documents required for shipping or customs clearance;

• Goods that violate public morality, good customs, health, or public order;

• Concealment of the taxpayer, true seller, buyer, or party responsible for the transaction through fraud or simulation, including fraudulent third-party interposition;

• Precious stones transported without a Kimberley Process Certificate;

• Cash amounts exceeding US$ 10,000.00 (or equivalent in foreign currency) carried without a formal customs declaration.

ASSOCIATED LEGISLATION

Decree No. 6,759 of 2009 — Customs Regulation (Decreto n° 6.759, de 2009 )

Ministry of Finance Ordinance No. 440 of 2010 (Portaria MF n° 440, de 2010)

RFB Normative Instruction No. 1,059 of 2010 (IN RFB n° 1.059, de 2010)