Brazil
Key advice
Brazil offers no specific exemptions for professional photo equipment and exited the ATA Carnet system in 2021. Only a used camera for personal use falls outside the $500 quota. Housings and strobes quickly exceed this threshold and are taxed at 50% — arrive with used gear and keep old purchase receipts.
- Customs authority
- Receita Federal do Brasil
- Personal duty-free allowance
- 500 USD
- ATA Carnet
- Not accepted
- Official website
- gov.br ↗
Practical scenarios
A beginner dive photographer arrives in Brazil with a GoPro Hero 10 (€400) and its manufacturer's housing (€100). The GoPro is considered a video camera and the housing an accessory. The GoPro, even if used, is not exempt. The housing (€100) is included in the $500 quota. The total value (approximately €500 / $540) exceeds the $500 limit. They risk paying a 50% tax on the excess $40, which is $20. They must declare everything and present purchase invoices.
An advanced diver travels to Brazil with an APS-C mirrorless camera (Sony A6400, €1,000), an Ikelite housing (€1,200), and a macro lens (€500). Only the camera body, if used, might be considered a personal effect (still camera). The housing and lens (€1,700 / $1,850) significantly exceed the $500 quota. They will have to pay a 50% tax on the excess $1,350, which is $675. It is crucial to declare everything and prove the camera's age to avoid additional taxes.
An expert photographer arrives in Brazil with a full-frame camera (Canon R5, €4,000), a Nauticam housing (€4,500), and two lenses (macro and fisheye, €3,000). Only the camera body, if used, can be exempt. The housing and lenses (€7,500 / $8,150) are subject to the quota. The excess is $7,650. They will have to pay 50% of this excess, totaling $3,825 in taxes. Declaration is mandatory. The absence of an ATA Carnet makes temporary admission very complex and not recommended for a short stay.
Frequently asked questions
Can I bring my underwater photography equipment into Brazil without paying taxes?
Only a used still camera (not video) can be considered a personal effect and exempt from taxes. Housings, lenses, strobes, and video cameras are subject to the $500 quota. If the value of these items exceeds this threshold, a 50% tax on the excess will be applied.
Is the ATA Carnet accepted in Brazil for my professional equipment?
No, Brazil has not been part of the ATA Carnet system since July 2021. Therefore, it is not possible to use an ATA Carnet for the temporary admission of your equipment. Any temporary admission procedure must be done through specific, often complex, Brazilian customs formalities.
How can I prove that my equipment is used or was purchased a long time ago?
Keep original dated purchase invoices, bank statements proving the purchase, or photos of the equipment showing its wear and tear. This evidence can help customs officers assess the age and personal use of the camera. For more information, consult the official website directly: https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/viagens-internacionais