Bringing Your Belongings
Answer
The general rule applies to you
No exception is recorded for citizens of Peru on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Peru to Brazil · Bringing your belongings
Someone moving to Brazil to live can bring household furniture and goods, and the tools, machines and instruments of their trade, free of import tax and the associated federal contributions. There is no value ceiling on that exemption, but there is a condition that decides everything: until the indefinite-term residence authorisation is granted, the goods can only come in under temporary admission, not under the exemption. The shipment itself has to arrive within three months before your arrival or six months after it - and where the permit comes later, the six months run from the date the permit was granted rather than from the flight.
At a glance
- Window for the shipment
- Three months before to six months after arrival
- Where the residence permit comes later
- The six months run from the date the indefinite-term permit is granted
- Household goods and furniture
- Exempt, new or used
- Tools and instruments of a trade
- Exempt, with prior proof of the activity
- Before the indefinite-term permit
- Temporary admission only, not the exemption
- Goods that miss the window
- Taxed at 50% of their value under the special baggage regime
- Vehicles
- Not baggage
Cars, motorcycles, boats, aircraft and motor homes are excluded from the definition of baggage altogether
- Cash to declare
- More than R$ 10.000,00, or the equivalent
Requirements
- Arrival in Brazil to reside there, or return after more than a year abroad for a Brazilian
- The unaccompanied shipment to arrive as cargo within the three months before or the six months after the traveller's arrival
- The shipment to come from a place the traveller stayed in or travelled from
- A simplified import declaration in Siscomex, with a list of goods by volume or box and the original bill of lading consigned or endorsed to the traveller
- For the professional tools exemption: prior proof of the activity the traveller carries on
Country-level policy
Lei 13.445/2017 replaced the 1980 foreigners' statute and changed the thing that shapes every other answer about Brazil: residence can be applied for from inside the country, regardless of the status you are in. Both the statute and its regulation say so in terms. A visitor may turn a visit into residence by request and registration; an irregular overstayer may apply on any ground whose conditions they meet. That is why Brazil has no equivalent of Paraguay's consular visa for residency or Chile's rule that residence is applied for from abroad. The same law abolished the permanent and temporary visa categories, replacing them with residence authorisations of determinate or indeterminate term - which matters because two instruments that still govern real decisions, the revenue's residence test and older agency pages, were never rewritten.
What applies to you
Nothing changes for a citizen of Peru
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Os residentes no exterior que ingressem no País para nele residir de forma permanente, e os brasileiros que retornem ao País, provenientes do exterior, depois de lá residirem há mais de 1 (um) ano, poderão ingressar no território aduaneiro, com isenção de tributos, os seguintes bens, novos ou usados:»Our translation - not official
Residents abroad who enter the country to reside there permanently, and Brazilians who return to the country from abroad after residing there for more than 1 (one) year, may bring into the customs territory, exempt from taxes, the following goods, new or used:
The two limbs are different: a foreigner qualifies by coming to live in Brazil, a Brazilian by having been away more than a year.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«ferramentas, máquinas, aparelhos e instrumentos necessários ao exercício de sua profissão, arte ou ofício, individualmente considerado.»Our translation - not official
tools, machines, apparatus and instruments necessary for the exercise of their profession, art or trade, individually considered.
Individually considered - the test is applied to the person's own trade, and the following paragraph requires prior proof of the activity.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«Enquanto não for concedida ao estrangeiro autorização de residência deferida por prazo indeterminado, seus bens poderão ingressar no território aduaneiro sob o regime de admissão temporária.»Our translation - not official
Until the foreigner is granted a residence authorisation for an indefinite period, their goods may enter the customs territory under the temporary admission regime.
The condition is an indefinite-term permit, not any permit. Someone on a two-year Mercosur residence, a two-year work permit or a one-year digital nomad permit is not there yet. The 2021 amendment is also what brought this instruction into the vocabulary of the 2017 migration law.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«chegar ao território aduaneiro, na condição de carga, dentro dos 3 (três) meses anteriores ou até os 6 (seis) meses posteriores à chegada do viajante; e»Our translation - not official
arrive in the customs territory, as cargo, within the 3 (three) months before or up to the 6 (six) months after the traveller's arrival; and
About this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«No caso de imigrante que, após ingressar no País em caráter temporário, obtenha autorização de residência deferida por prazo indeterminado, o prazo de 6 (seis) meses de que trata o inciso I do caput será contado a partir da data de concessão da referida autorização.»Our translation - not official
In the case of an immigrant who, after entering the country on a temporary basis, obtains a residence authorisation for an indefinite period, the 6 (six) month period referred to in item I of the caput shall be counted from the date that authorisation is granted.
This is the provision that makes the sequence workable: arrive, get the indefinite permit, and only then does the six-month clock for the shipment start.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«A bagagem desacompanhada, observado o disposto no caput do art. 8º, é isenta de tributos relativamente a bens de uso pessoal, usados, livros, folhetos e periódicos.»Our translation - not official
Unaccompanied baggage, subject to the caput of article 8, is exempt from taxes in respect of used personal-use goods, books, brochures and periodicals.
This is the general exemption for an unaccompanied shipment; article 35 is the wider one for a person actually moving.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«O Regime de Tributação Especial - RTE é o que permite o despacho de bens integrantes de bagagem mediante a exigência tão somente do imposto de importação, calculado pela aplicação da alíquota de 50% (cinquenta por cento) sobre o valor tributável dos bens.»Our translation - not official
The Special Taxation Regime - RTE is the one that allows the clearance of goods forming part of baggage on payment of the import tax alone, calculated by applying a rate of 50% (fifty per cent) to the taxable value of the goods.
The cost of missing the window or the conditions. It is a flat fifty per cent, and it replaces the other federal import charges rather than adding to them.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«veículos automotores em geral, motocicletas, motonetas, bicicletas com motor, motores para embarcação, motos aquáticas e similares, casas rodantes (motor homes), aeronaves e embarcações de todo tipo; e»Our translation - not official
motor vehicles in general, motorcycles, scooters, motorised bicycles, boat engines, jet skis and similar, motor homes, aircraft and vessels of every kind; and
Excluded from the definition of baggage, so none of the exemptions on this page reach a car.
Read it at the sourceAbout this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
«O viajante que ingressar no País ou dele sair com recursos em espécie, em moeda nacional ou estrangeira, em montante superior a R$ 10.000,00 (dez mil reais) ou o equivalente em outra moeda, deverá apresentar a Declaração Eletrônica de Porte de Valores (e-DPV).»Our translation - not official
A traveller entering or leaving the country with cash, in national or foreign currency, in an amount greater than R$ 10,000.00 (ten thousand reais) or the equivalent in another currency, must submit the Electronic Declaration of Carriage of Valuables (e-DPV).
About this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
Practical notes
The duty-free allowance for goods carried with you is a separate matter and this page does not state a figure for it. The instruction delegates the amount to article 7 of Portaria MF nº 440, de 30 de julho de 2010, which we have not read, so publishing a dollar figure here would be publishing a number from an instrument we have not opened.
Household goods can be brought new as well as used, but new items need their purchase documents or an explanation of why there are none.
The clearance is done on a simplified import declaration in Siscomex and can be handled by the traveller in person rather than through a customs broker.
- issuesInstrução Normativa RFB nº 1.059, de 2 de agosto de 2010
Secretaria Especial da Receita Federal do Brasil
About this source
Sets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
Standing: Issues the instrument
Cannot be cited for: Cannot be cited for current migration categories: its residence instruction still defines residence by reference to visa classes the 2017 migration law abolished. And because the served text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
We re-read it every 90 days. More about this source
- consolidatesLei nº 13.445, de 24 de maio de 2017 - Lei de Migração
Presidência da República - Portal da Legislação (Planalto)
About this source
Publishes the compiled text of laws and decrees with amendments woven in and superseded wording struck through on the same page.
Standing: Maintains the text in force
Cannot be cited for: Cannot be cited for what is in force without reading the strike-throughs: the page stacks every historical wording of an article above the current one, so quoting the wrong layer produces a repealed rule that still passes a verbatim check. It is also not the point of legal effect; that is the gazette.
We re-read it every 45 days. More about this source