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What is the limit?
Departure: there is no limit for departures from Brazil, but purchases made here are included in the overseas limit of US$ 500.00 (five hundred dollars), which does not include clothes and personal use items. This is the best time to buy whatever you will use during the trip, from cameras to camcorders. It is also important to observe the limits of products in other countries and the specifications of each country.
Arrival: there is only a limit for shops in the arrivals sector, which is the equivalent to US$ 500.00 (five hundred dollars) per passenger that should be used in a single sales receipt.
There is also a limit for the number of identical products per passenger:
- 24 units of alcoholic beverages, with a maximum of 12 units per beverage type*;
- 20 cartons of imported cigarettes (total of 400 units)*;
- 25 units of cigars or cigarillos *;
- 250 grams of pipe tobacco *;
- 10 units of toiletry items (perfumes and cosmetics);
- 3 units of watches, toys, games or electrical or electronic devices.
*Warning: Travelers under 18 cannot purchase alcoholic beverages
or tobacco products even if they are accompanied by an adult.
Federal Revenue Standards
Overseas travelers that enter the country by air are exempt from tax for the following items:
- Clothes and personal items in quantities that are compatible with the duration and purpose of the trip;
- Books and journals;
- Any objects that do not exceed the total limit US$ 500.00;
- Other souvenirs: this limit is personal and non-transferable, and the purchase value of clothing and accessory items is included in the exemption limit.
Goods to declare
All overseas travelers should present the Statement of Revenue (in Portuguese, the Declaração de Bagagem Acompanhada or DBA) to the Federal Revenue Service. When the overseas limit (US$ 500.00) is exceeded, tax over the surplus value is calculated based on the single rate of 50%.
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