Move from France to Brazil return home with peace of mind

Yes, and this is not our preference: it is not possible to complete the customs clearance before your arrival in Brazil. The Receita Federal do Brasil (Brazilian Federal Revenue Service) requires, among the documents for the clearance, proof of the traveler's arrival in the country, and the right to customs duty relief is tied to your definitive arrival. The cargo may leave France and arrive before you — the legal window allows up to 3 months in advance — but it will remain waiting at the port or airport until you arrive, with storage and demurrage accruing during that interval. This is why we schedule from your date of arrival, and not from the date the residence is ready to be packed.

Goods must be sent to Brazil within the window of 3 months before your disembarkation up to 6 months after it. Those who send outside this period lose exemptions and the Special Taxation Regime, and are subject to a 20% fine on the import duty due, pursuant to 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.

Persons who resided abroad for more than one 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 classified under the concept of baggage fall under the Special Taxation Regime, with an import duty of 50% on the total value.

Proof is provided by a set of documents, and the hierarchy among them matters. The two proofs that effectively support the customs clearance are the Declaration of Residence issued by the Brazilian Consulate of the city where you live and utility bills in your name, such as water, electricity, gas and internet: these demonstrate effective residence at the address. Documents such as the titre de séjour or the residence card, the avis d’imposition sur le revenu, the lease contract, the bulletins de paie and the Sécurité Sociale registration proof enter the dossier as support, together with the passport showing entries and exits, but do not prove residence on their own, because they attest to the authorization to reside and not to the fact of having lived there. We assemble this dossier with you before shipment, because gathering documents abroad after you are already in Brazil is much more difficult.

The central document is the electronic Declaração Simplificada de Importação (DSI), registered in Siscomex. Siscomex registration may 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 list 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 are required.

This is the most common point of attention on this route, because those who lived for years in France normally furnished their home there. Newly purchased goods require the presentation of purchase documentation or formal justification of its inexistence, and the lack of this proof can give rise to a special inspection procedure upon arrival. Good practice is to gather the invoices before packing and link them to the inventory, volume by volume. If any invoice no longer exists, the correct approach is to formally justify it, not simply omit the item.

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 volumes 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 disqualified and the loss of the exemption.

The Receita Federal do Brasil (Brazilian Federal Revenue Service) assigns each import declaration a customs inspection channel. In the green channel, release is automatic. In the yellow channel, there is a documentary review. In the red channel, in addition to documentary review, a physical inspection of the cargo takes place. In the gray channel, a full valuation audit is carried out. The red and gray channels can add days or weeks to the timeframe, regardless of the transport mode chosen, and consistent documentation is the biggest 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 disembarkation; they must be covered by a bill of lading; they must originate from the countries of stay or origin of the traveler; and they must fit the concept of baggage in art. 2º, II, of IN RFB nº 1.059/2010. Non‑compliance with any of these leads to the regime being disapplied.

Collection, packing and export documentation in France are executed by accredited agents of our international network, under coordination of our team. Customs clearance in Brazil, delivery to the final address and furniture assembly are conducted by One Moving's own team, with a customs broker appointed for the process. The client has a single person responsible for the entire route, without needing to negotiate with different providers at each end.