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Shopping allowance and customs when returning from Paraguay and Argentina

Shopping allowance and customs when returning from Paraguay and Argentina

The duty-free allowance when returning overland via Foz do Iguaçu, quantity limits, free shops, what happens above the allowance and how to declare.

Updated September 24, 2026

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Foto: Diego3336 · CC BY 2.0

The rules on this page come from the Receita Federal (Brazil’s Federal Revenue Service) and are shown in the verified information box above, with the date of the last check and the link to the source. We do not repeat amounts outside that box to avoid outdated information.

How to apply it in practice

  1. Add up everything you bought outside Brazil, in US dollars, per person.
  2. Check that you are within the individual allowance and the quantity limits.
  3. If you go over the allowance, declare it before or on arrival, as instructed by the Receita Federal, and pay the tax.
  4. Keep receipts and proof of purchase until the end of the trip.

Personal-use items

The Receita Federal distinguishes goods for personal use or consumption from other goods. The detailed rules, with examples and exceptions, are on the official page — check it if in doubt.

Border free shops

The additional free shop allowance applies to land-border duty-free shops on the Brazilian side (box above). It is separate from the allowance for luggage brought from abroad.

When to contact the Receita Federal

If you have questions about a specific item, high amounts or goods subject to control, contact the Receita Federal before your trip. There is in-person service in Foz do Iguaçu (link in the sources).

Frequently asked questions

Can family members combine their allowances?

No. According to the Receita Federal, exemptions are individual and non-transferable and cannot be combined, not even among family members.

Do purchases in Argentina also count toward the allowance?

The duty-free allowance applies to goods brought from abroad in your luggage when entering Brazil overland, regardless of the country where you bought them. Check the details and exceptions on the Receita Federal's official page.

What happens if I go over the allowance?

The excess is not exempt from taxes. You must declare the goods and pay the tax due. The Receita Federal offers the e-DBV electronic declaration.