Electronics Limits and Declaring Devices

Electronics are where most travelers' customs questions start. A phone, a laptop, a camera, a tablet, chargers, perhaps a drone or a new pair of headphones bought at the departure airport. Which of these are personal items, which count toward the allowance, and what happens if you are over?

This guide summarizes what the Receita Federal publishes in its traveler guide. Rules on specific devices can change, and some products have their own regulatory requirements, so confirm on the official pages for anything unusual.

The two categories

The Receita separates goods in your luggage into two groups:

• Personal items, which do not count toward your allowance.
• Other goods, which count toward the US$1,000 allowance for air and sea arrivals, or US$500 for land arrivals.

For electronics, the line between the two is narrower than many people expect.

What the Receita treats as personal

The Receita lists certain used items as personal, including:

• One used mobile phone.
• One used watch.
• One used camera.

These are things you would reasonably carry for your own use on a trip. One of each, used, is the key phrase.

What counts toward the allowance

The Receita states that some items are not considered manifestly personal. It names laptops, tablets and camcorders among them. In practice, that means a laptop you bring with you is part of your allowance, even if you have owned it for years. How a used item's value is assessed is set out by the Receita; check the official page.

Also counting toward the allowance:

• A second phone, or a new phone still in its box.
• A second camera, lenses beyond a reasonable personal kit, and similar extras.
• New devices bought on the trip or at a departure duty-free shop.

Quantity limits still apply

The general quantity limits apply to electronics too. For goods worth more than US$10 each, the Receita allows up to 20 units, with no more than 3 identical. Three identical new phones is the ceiling, and bringing that many invites questions about whether they are for sale.

Working with professional equipment

If you travel with a professional camera kit or several laptops for work, the treatment may differ from a tourist's personal items. There are procedures for equipment that enters temporarily and leaves again. The requirements depend on the situation, so check the official page or ask the Receita before you fly with a large kit.

How to declare

If your devices put you over the allowance:

1. Add up the value of the goods that count, including the laptop or tablet.
2. Fill in the e-DBV, the electronic traveler goods declaration.
3. Choose the Bens a Declarar (goods to declare) channel on arrival.
4. Pay the tax due. The Receita states that the excess over the allowance is taxed at 50 percent.

A false declaration can be fined. Choosing the right channel is cheaper than being selected for inspection on the wrong one.

Practical habits

• Carry receipts for valuable devices, new or used, so you can show what they cost.
• Keep devices in your carry-on. It is safer for the devices, and you can show them easily if asked.
• Leave boxes at home if the device is yours and used. A new device in sealed packaging is treated as new.
• Write down serial numbers before you leave. If something is stolen, it helps with a police report and insurance.
• Do not carry devices for other people. They count against your allowance.

Checklist

• One used phone, one used watch, one used camera: personal.
• Laptop, tablet, camcorder: count toward the allowance.
• Add up everything that counts.
• Over US$1,000 by air or sea: declare on the e-DBV.
• Keep receipts and serial numbers.

Ordering a device online and having it shipped is a different process with different taxes. See Duties on packages and online orders. For getting a phone working once you land, see Staying connected abroad.

Common questions

My laptop is three years old. Does it really count? The Receita lists laptops among items that are not manifestly personal. How its value is assessed is set out by the Receita; check the official page, and keep the original receipt if you have it.

What about chargers, cables and adapters? Accessories for your personal devices are generally part of your normal travel kit. Large quantities of new accessories look like goods for sale.

I bought a device at the departure duty-free shop. Is it exempt? No. Duty-free on departure means no tax where you bought it. It still counts toward your allowance on arrival in Brasil.