Latinoware 2012 will take place in the Itaipu Technological Park (PTI), located in the premises of Itaipu Bi-National. Since this is a national security area, ruled by its own specific rules and legislation, access to Itaipu is only possible by way of advance clearance and inspection of vehicles and materials.
For this reason, we advise participants who shop in the free trade zone in Paraguay to leave their purchases at the hotel, since entry with any sort of equipment in the plant premises is forbidden.
Shopping in Paraguay or Argentina
So that your tour is pleasant and trouble-free, the Federal Income Service prepared this useful information in connection with what is allowed and what is not.
WHAT IS A DBA (DECLARATION OF TRAVEL BAGGAGE)?
The DBA is a form that must be filled in by all travelers entering Brazil, regardless of the means of transportation. DBAs can be obtained at customs offices or also through the Federal Income Service website (www.receita.fazenda.gov.br). The DBA must contain the traveler’s personal data, description of product (brand, model, serial number) and the value of goods declared. The DBA must be presented at the Customs Inspection Post. Minors under the age of 16 years old traveling alone do not need to present the DBA, but are also liable to inspection by the Federal Income Service. If traveling with their parents or person responsible, these adults must make the formal declaration.
IMPORTANT: On your return from Paraguay or Argentina, have your DBA previously filled in, this will reduce your time of permanence at the inspection post.
IF I AM WITHIN THE QUOTA ALLOWED, MUST I FILL IN A DBA?
Yes, you do. DBAs are mandatory for all travelers regardless of the value.
BUT… WHAT IS THIS QUOTA OR WAIVER LIMIT?
The Quota or waiver limit are different terms meaning the same thing .
There is a quota or waiver limit that can be brought into the country, which is the total amount permitted for the purchase of goods without incurring in taxes or import duties, as long as the goods purchased are not meant for resale.
The quota allowed for personal purchases is equivalent to US$ 300.00 (three hundred US dollars) if your return to Brazil is overland or by waterways and the equivalent to US$ 500.00 (five hundred US dollars), if by air or sea.
For example: After shopping in Paraguay or Argentina if the return trip is over the international bridges (therefore overland) the quota is US$ 300.00 and if returning by air from Asuncion or Buenos Aires, disembarking at the International Airoport of Foz do Iguaçu, the quota is US$ 500.00.
AM I ALLOWED TO GO TO PARAGUAY ON SATURDAYS FOR SHOPPING?
Sure you can, as long as the DBA is properly filled in and submitted. However, the waiver applicable to the goods in the “waiver quota” is only granted once every thirty days, even if you only use part of the total amount. If you go to Paraguay or Argentina and purchase US$ 100.00 (one hundred US dollars) of goods, and, on the following week, buy another US$ 50.00 (fifty US dollars), your second purchase may be taxed, since the waiver quota cannot be broken down.
CAN MARRIED COUPLES ADD THEIR QUOTAS TOGETHER AND OBTAIN AN AGGREGATE WAIVER?
No, the quota is individual for purchase of goods for personal use, and cannot be transferred or lumped together. Your quota can only be used once every 30 days and is personal and cannot be transferred, i.e., two or more people cannot lump together their quotas to result in a higher quota for one of them or for a third party; even if they are married, belong to the same family, are relatives or friends.
WHAT CAN BE BOUGHT?
It is possible to buy goods compatible with the circumstances of the trip and in quantity, nature or variety that do not reveal the intention of resale of these products.
Goods that cannot be brought into Brazil:
- Goods in quantity, nature or variety indicative of the intent of commercial or industrial use;
- Cigarettes and alcoholic beverages manufactured in Brazil, meant for sale exclusive abroad;
- Drugs or narcotics;
- Weapons and ammunition;
- Alcoholic beverages, tobacco, cigarettes and other similar items, when carried by people under 18 years old;
- Hidden goods with the intent of cheating inspection.
- Computer components (except memory): 1 item;
- Computer memory: 2 items;
- Electric and electronic devices: 2 items;
- Musical instruments: 1 item;
- Watches: 5 items;
- Toys: 15 items, with a maximum of 3 of each model;
- Trimming: 15 items;
- Alcoholic beverages: 12 bottles or liters;
- Clothing: 12 item, with a maximum of 3 of each model;
- Perfumes and cosmetics: 5 items, with a maximum of 3 of each type.
Quota / Payment of duties
For people exceeding the US$ 300 quota, filling in the Declaration of Travel Baggage (DBA) is mandatory. The declaration is handed in at the Brazilian customs point, on the return to Brazil.
PURCHASES IN PARAGUAY OR IN ARGENTINA
On your return from either of the neighboring countries, you are entitled to bringing with you some types of goods in your baggage, which, if within the waiver limit, will not be taxed.
IMPORTANT: You are entitled to one single import duty waiver quota on your return from abroad which can be used in 30 days (Paraguay, Argentina or any other country).
CAN I BUY PRODUCTS WITH VALUES IN EXCESS OF THE QUOTA?
Yes, you can buy products with value exceeding the quota, however on your return to Brazil, the duty owed must be paid.
When the total amount for all products purchased exceeds the quota, you are liable to the payment of the Import Duty (II), which is 50% (fifty percent) calculated on the amount that exceeds the quota.
For example: acquisition of 1 (one) digital camera and 1 (one) pair of tennis shoes in Paraguay for a total of US$ 400.00, returning to Brazil on the International Bridge of Friendship:
- Value of goods: US$ 400.00
- Quota Allowed: US$ 300.00
- Difference: US$ 100.00 (Calculation base for the Import Duty
- Tax owed: 50% of US$ 100.00 = US$ 50.00 (fifty US dollars)
Payment of the duty owed is done by way of Collection Document for Federal Revenues (Documento de Arrecadação de Receitas Federais – DARF), in any bank branch or ATM offering this service.
IMPORTANT: You are entitled to one quota at every 30 days and if purchases occur in shorter frequency, taxes owed are calculated, from the second DBA on, based on the total amount of the products and not on the excess amount.
WHAT IS NOT CONSIDERED BAGGAGE?
Examples of goods that do not fall under the concept of baggage:
- goods whose quantity, nature or variety are indicative of intent of commercial or industrial use;
- automobiles, motorcycles, scooters, mopeds, trailers and other automotive land vehicles;
- aircraft; vessels of all types, jet skis or similar and engines for them;
- cigarettes and beverages manufactured in Brazil, for sale exclusively abroad, in addition to drugs and narcotics;
- alcoholic beverages, tobacco, cigarettes and similar products when traveler is under 18 years old.
WHAT IS FORBIDDEN
A few items have prohibition of transportation, such as: explosives, radioactive or flammable materials, fire arms, toy weapons, ammunition, used tires.
- Do not accept carrying parcels for other people. In addition to being an illegal practice, you may be used to convey drugs, narcotics, ammunition or other forbidden articles.
- Always have your personal documents at hand, in particular your Identity card (Registro de Identidade – RG) and CPF, for foreigners, your passport.
- Be careful when using van and taxi transportation working in open passenger regime.
- Do not accept the “facility” that some stores in Paraguay offer in delivering directly to your accommodation address, the product you purchased. In addition to running the risk of having the goods impounded, you may be subject to unpleasant surprises of technical nature (deffects) or delays in delivery which may compromise your return trip.
- When traveling and taking along new or little used devices (such as photo or video cameras, notebooks, etc.), to avoid having to pay duty on them on your return to Brazil, fill in a “Declaration of Temporary Exit of Goods” – DST (Attachment III IN SRF 120/98). It is advisable that all goods included in this declaration have the respective purchase invoice or other document attesting these were purchased regularly.
- Before purchasing products about which there is any doubt in connection to the legality of entry in Brazil , these are usually ruled by specific legislation, such as medication, plants (seeds or seedlings) and weapons, contact the pertinent authorities and obtain all the necessary information.
- Goods purchased in Paraguay or Argentina can only be settled in the Custom Points at the International Bridge of Friendship (Paraguay) and the Tancredo Neves Bridge (Argentina).
- If in Paraguay and require support, refer to the Brazilian Consulate in Ciudad del Este, Rua Pampliega – 205, telephone 561-500-984, or, in Argentina, you may obtain help in the Brazilian consulate in Puerto Iguazu, at Av. Córdoba – 264, phone 557-421-348.
- Additional information can be obtained on the website of the Secretaria da Receita Federal at: www.receita.fazenda.gov.br