The definition of personal baggage for customs purpose applies only to the traveler's personal effects intended for consumption or use by the traveler, including those items necessary for the conduct of his or her business, but in any case compatible with the circumstances of his or hers trip.
The following goods are excluded from the definition of personal baggage:
1) items that are perceived to be for commercial or industrial use, on account of its quantity, nature or variety,
2) motor propelled vehicles (including cars, motor bikes, etc.), airplanes, motor boats of any kind, all motor propelled water vehicles, as well as motors for use on boats
3) cigarettes and alcohol produced in Brazil for the export market alcohol, and cigarettes and its derivatives, whenever the traveller is under 16 years old items purchased at a port of entry's duty free shop
On arrival, all travelers must produce for Customs a completed and signed Accompanied Baggage Declaration form.
For children under 16 years, one of the parents or legal guardian will sign the Accompanied Baggage Declaration (if traveling alone, the child will not be required to produce the Accompanied Baggage Declaration, but will have to comply with customs regulations)
Items purchased at a port of entry's duty free shop shall not be included in the Accompanied Baggage Declaration; its entry status will be determined by separate legislation (in general, the shop managers will provide some guidance in this area)
On arrival, all travelers must proceed to the "Goods to Declare" line, whenever bringing any of the following items:
animals, plants, seeds, food or medicine subject to sanitary inspection, arms and ammunition items eligible for the regime of temporary admission, items that do not qualify as personal baggage motor propelled vehicles, boats and motors for boats, as well as airplanes.
The following items included in the personal baggage (as per concept above) of an international traveler will benefit from duty exemptions:
Items made in Brazil.
Foreign items admitted under any of the following circumstances:
with a proof that they had originally left Brazil as baggage, with a proof that they originally left Brazil to be repaired abroad, with a proof that they are replacements, under guarantee, for goods previously imported books, magazines and newspapers, clothes and toiletries, other goods up to the limit of U.S. $500.00 (for flight or maritime arrivals) or U.S.$150.00 (for land or inland waterway arrivals). A 30-day interval between trips is required in order to renew this exemption.
Items included in the personal baggage of a non-resident can benefit from a temporary admission regime (no duties are applied for a specific period). Items for consumption and/or gifts are not eligible (the U.S.$500.00 or U.S.$150.00 limits, as specified above, will apply). Temporary admission procedures include:
listing of item(s) in the Accompanied Baggage Declaration form and presentation of item(s) to Customs' control at the "Goods to Declare" line upon arrival, proof of residence status abroad (a Brazilian national will be required to produce a permanent visa) whenever the nature, value of quantity or the goods are deemed not compatible with the circumstances of the trip, the payment of a guarantee deposit may be required.