Offences and Penalties

Brazilian law provides penalties for false statements and/or submission of fraudulent documents. Penalties range from fines, calculated on the value of goods, to the seizure of such goods for the application of penalty of loss, and may the traveller be criminally prosecuted.

The traveller that sells, deposits for comercial purpose or offers for sale goods without the prior permission of the Customs and payment of taxes and applicable legal charges,  and who have had  tax exempt, is punished with the imposition of a fine equivalent to 200% of value of goods.

Individuals can only import goods for personal use.

It is considered false declaration the traveller option for the “Nothing to Declare” Channel”, but it is bringing goods with total value exceeding the quota limit for exemption. Therefore, in addition to the fine, must be paid the tax due.