[lbschenkel]

It applies to Brazilian residents and on paper even to visitors: any time foreign goods pass the border. The fact that is inconsistently applied does not mean the law does not exist, so be prepared if they happen to single you out and enforce it.

It is definitely about both mail and your luggage. The link in my previous reply specifically mentions luggage, including a whole FAQ. Tax free limit when entering by air is 500 USD.

May I ask where are you from? I am a bit puzzled by your surprise because I do not know a single country that does not have similar laws. The whole EU has analogous rules, for example (and I live in the EU). Those absolutely apply to your luggage, and also mail. The difference is in implementation details such as what qualifies as personal use, what is the tax-free allowance, and what are the fees. But the concept itself is not something odd that only Brazil does.

[ilirium]

I don't speak Portuguese and I use a translator to read it. So maybe it is wrong, but as I found in the link which you mentioned, the tax-free limit is 1000 USD (arrival at the country by air or sea) and 500 USD (arrival in the country by other means of international transport).

My main reason to surprising is the size of the limit. For example, if a person buys a laptop that cost 2000 US, he/she must pay additional fees. Or another situation, when foreign visitors bring their stuff (e.g. MacBook Pro or photo equipment) they also must pay fees. It is weird and awful.

I am from Russia. I am not an expert in import regulations, but as I see tips for travelers, the limit is 10000 USD (50 KG) by air for personal belongings and 500 USD (it is low and it was a surprise for me) by other transports.

In general, the customs fee size in Brazil for hi-tech devices for me looks pretty outdated, because I can see that there are only a few local brands and I don't know but maybe they just use OEM devices from China. And, of course, as I understand, not anyone international computer supplier who does localize their manufacturing in Brazil.

And, as I know, many EU residents when they visit the US buying laptops and phones, because it is cheaper and more models are available :)

[lbschenkel]

You're right about the limit, I have mixed them up. It's 1000 USD when arriving by air or sea and 500 USD when arriving by land. Yes, the amount is pretty low.

Regarding visitors, I believe the fees are not really enforced because you can argue that the goods will not stay in the country and enforcement could hamper tourism. But if someone shows up with two brand new laptops still in the box, they'll probably have some explaining to do in case they're selected for customs checks and want to convince them that they're strictly for personal use and it's not an import.

I still stand behind that such rules are the norm, not the exception. The problem in Brazil is not the rule, but the low limits. Regarding EU residents when visiting the US, very similar import rules still apply but the difference is that (1) the limits are higher, and (2) it's easier to take the things out of the packaging and argue those are your personal belongings that you left EU with [1], and (3) the majority are not checked. But even in EU the fact that you're not caught does not mean that the rule does not exist: when you purchase things abroad and they add up to more than your tax-free limit, you are supposed to walk through the "goods to declare" line before leaving the airport, just like in Brazil.

[1] In Brazil if you want to make this argument you have to report your item to customs when leaving the country and then you get a receipt that you can show on your way back to prove that you left the country with it. If you don't have such receipt, customs can argue the item is new and purchased abroad.