1. Brazilians
Residents abroad for a period of more than 01 (one) year and who are returning to Brazil permanently: they may bring unaccompanied baggage with tax exemption, upon proof of the period of residence abroad. To be entitled to this exemption, the traveler must not have been in Brazil for more than 45 (forty-five) days in the 12 (twelve) months prior to the return.
Residents abroad for less than 01 (one) year and who are returning to Brazil permanently: may bring unaccompanied baggage upon payment of taxes (There will be no tax on used clothes and shoes, books).
2. Foreigners
2.1. Temporary visa holders: may bring unaccompanied baggage, observing the following:
Sea boarding: the foreigner must have the visa stamped in the passport and CPF number.
Air shipments: clearance can be made at customs without the presentation of the visa stamped on the passport and without the CPF number, upon payment of taxes (There will be no incidence of taxes for used clothes and shoes, books).
2.2. Permanent visa holders (VIPER)
2.2.1. Permanent entering Brazil for the 1st time: they may bring unaccompanied baggage with exemption from taxes, and the visa must be stamped on the passport and already have the CPF number.
2.2.2. Permanent in definitive return to Brazil: they may bring luggage with tax exemption provided that it proves that they have been abroad for a period exceeding 1 (one) year. If you have been abroad for less than 1 year, there will be taxes (There will be no taxes on used clothes and shoes, books). To be entitled to this exemption, the traveler must not have been in Brazil for more than 45 (forty-five) days in the 12 (twelve) months prior to the return.
* In both cases, the passenger has 6 months from his arrival in Brazil (which is usually proven by his airline ticket from the same origin of the change and also destination), to his moving to arrive in Brazil. Otherwise, you will lose the right to bring your moving or you will be able to bring it paying taxes, even if you prove you have been away for more than 1 year.
* Cases with this period exceeded, consult us to see what can be evaluated and if possible, fixed.