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by Receita Federal
jan15

The traveler can acquire, free of taxes, in the duty free shops (duty free shops) of ports and airports, after landing in Brazil and before its presentation to customs supervision, goods to the value of $ 500.00. This value is not deducted from the quota of baggage exemption to which the traveler is entitled.

In addition to the overall limit of $ 500.00, the goods purchased in the duty free shops are subject to the following quantitative limits:

• 24 units of alcohol, noted the amount maximum of 12 units per type of drink;
• 20 packs of cigarettes of foreign manufacture;
• 25 units of cigars or cigarillos;
• 250 g of tobacco ready to pipe;
• 10 units of toiletries;
• 3 units of watches, machinery, equipment, toys, games, or electric or eletronic instruments.

Children under 18 years, even accompanied, cannot purchase alcoholic beverages and tobacco items.

Goods purchased at duty free shops of Brazil, at the time of departure of the traveller to the exterior, in the duty free shops abroad and purchased in stores, catalogues and exhibitions duty free within bus, aircraft or vessels of journey have the same processing of other goods purchased abroad, passing the luggage of the traveler. In summary, these goods do not take advantage of the benefit of the exemption granted for purchases in duty free shops of Brazil, made at the time of arrival of the traveler.

Reference: http://idg.receita.fazenda.gov.br/orientacao/aduaneira/viagens-internacionais/viajantes/compras-em-loja-franca-duty-free-shop