Secretaria Especial da Receita Federal do Brasil
Issues the instrumentSets tax residence and the customs treatment of travellers' goods, and serves its instructions as consolidated text.
An instrument published here takes legal effect on publication. This is where the law becomes the law.
normas.receita.fazenda.gov.brCannot 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text shows both the old and the new wording of an amended provision in sequence, a quotation can verify against a superseded version.
Re-check every
90 days
Publication rhythm
Continuous; amendments appear inline.
Re-check triggers
a new instruction amending the residence or baggage rules · a change to the baggage allowance