Move from the USA to Brazil return home with peace of mind

Goods must be shipped to Brazil within the window of 3 months before to 6 months after your disembarkation. Shipments sent outside this period lose the exemptions and the special taxation regime, and are subject to a fine of 20% on the import duty due, in accordance with Art. 44, III and §3º of Instrução Normativa RFB nº 1.059/2010. There is an exception: if the delay resulted from circumstances beyond the traveler's control, the special regime is applied without the fine.

Those who resided abroad for more than 1 year are exempt from taxes on furniture and other household goods and personal effects, new or used, and also on tools, machines, appliances and instruments necessary for the exercise of their profession, art or trade, upon prior proof of the activity. Used personal effects, books, pamphlets and periodicals are exempt regardless of length of residence. Other goods falling under the concept of baggage enter the Special Taxation Regime, with an import duty of 50% on the total value.

Yes, provided that the total time of the visits does not exceed 45 days during the period of one year outside the country. If the total of the visits exceeds this limit, the excess time is not counted toward completing the minimum one-year period, and it will be necessary to remain longer abroad to compensate for the excess. This is one of the rules that causes the most unpleasant surprises on arrival, because few people know it exists. An important caution: this count admits exceptions, and specific situations — travel for health reasons, family bereavement, employer requirement, among others — may receive different treatment. If your visits to Brazil have approached this limit, do not conclude on your own that you have lost the exemption: a customs specialist evaluates your specific case before any decision about the move.

The central document is the electronic Simplified Import Declaration (DSI), registered in Siscomex. Siscomex registration can be waived when the declaration is transmitted by a Customs official or prepared by a customs broker appointed by the traveler. In addition to it, the following are required: the inventory of goods with description and approximate value per volume, the bill of lading, proof of the traveler's arrival in Brazil, a copy of the identification document and, in the case of foreigners, the permanent visa document.

The Receita Federal itself advises the traveler to require the contracted company to have the bill of lading issued and delivered in their name, stating the number of packages shipped. Without this document in the name of the owner of the goods, the condition that the baggage be covered by a bill of lading is not met, which leads to the regime being disallowed and the loss of the exemption.

By ocean transport, transit time from Miami or Port Everglades to Santos is 18 to 22 days; from Savannah or Charleston, 22 to 28 days; from New York or New Jersey to Santos or Itaguaí, 24 to 30 days; from Houston to Santos or Paranaguá, 28 to 33 days; and from Los Angeles or Long Beach, 30 to 35 days. By air, 15 to 30 days. These transit times are door-to-door: they include collection and packing at your residence in the United States, cargo consolidation, waiting for the vessel's departure window, the crossing, customs clearance at both ends and final delivery in Brazil with furniture assembly. We serve the entire country, and the exact transit time for your city is confirmed in the quote.

The Receita Federal do Brasil (Brazilian Federal Revenue Service) assigns a customs inspection channel to each import declaration. In the green channel, release is automatic. In the yellow channel, there is documentary review. In the red channel, in addition to documentary review, a physical inspection of the cargo occurs. In the gray channel, a complete valuation audit is performed. The red and gray channels can add days or weeks to the timeline, regardless of the mode chosen, and consistent documentation is the greatest lever to mitigate this risk.

The exemption depends on the simultaneous fulfillment of four conditions: the goods must arrive within the window of 3 months before to 6 months after the disembarkation; must be covered by a bill of lading; must originate from the countries of stay or origin of the traveler; and must fall within the concept of baggage of art. 2º, II, of IN RFB nº 1.059/2010. Failure to comply with any of them leads to the regime being disallowed.

Yes. Scientists, engineers and technicians residing abroad have an exemption without meeting the 1-year requirement, provided the specialization is covered by a CNPq resolution before arrival, the return is at the invitation of CNPq and the interested party undertakes to practice the profession in the country for at least 5 years from customs clearance. Diplomats and permanent consular officers, as well as members of international organizations, have an exemption that even covers automobiles, in which case an Import Declaration with REDA issued by the Ministry of Foreign Affairs is required.