About two weeks ago we said that the Duty Free Dufry Guarulhos (located in Terminal 3, in the departure area) won a kind of Apple shop with interesting prices not only for iPhones, but also for iPads, iPods and Macs.
In the article we inform that the Daniela Amaral (Dufry's international purchasing manager) had explained LOOK that store visitors are not subject to customs duties and do not have to worry about the limit on the purchase quota abroad. This information did not make much sense as the only purchases that do not enter the $ 500 customs quota only those made in free shop, but these also have a $ 500 limit, which is why it’s curious to have a $ 1,600 MacBook Pro being sold at this new store.
The Federal Revenue's press office contacted the MacMagazine to clarify these points once and for all. Here is her statement:
As a clarification, in relation to the news “Duty Free Dufry in Guarulhos wins a kind of Apple shop with interesting prices”, the IRS informs that, contrary to what was alleged by the international purchasing manager of Dufry, purchases made in a free store in International shipments are subject to a fee and the limit of the exemption quota for purchases abroad.
The value of purchases made in the free shop departure from the country, if such purchases return to Brazil in the passenger's luggage, be added to the value of other purchases made abroad. If it exceeds the quota of US $ 500, be subject to tax.
In the case of a cell phone, a watch and a camera, if the equipment is the only one in the traveller's possession and used, will be exempt.
O Mrio Rolla (general manager of corporate communication at Dufry) also confirmed this information to us, forwarding us the guidance of the IRS:
Any acquisitions at Dufry stores located in restricted areas for international shipment, that is, after the emigration control (exit), are not excluded for the calculation of the US $ 500 exemption. Thus, the value of the equipment purchased will be added to other purchases made abroad and the amount will be excluded from the quota of US $ 500 exemption.
Only in the case of one, and only one, cell phone that he does not compose the taxable base for being an item of manifestly personal use, according to IN RFB 1059/2010.
He also confirmed that products from the Dufry store in partnership with Apple are imported, and that the application of the Anatel on cell phones and possibly other products not mentioned by him only indicates that they are compatible with the Brazilian system.
The reader Valter Araujo, who currently lives in Canada, sent us an email stating that many electronics purchased both there and in the USA have the Anatel logo precisely to indicate that they comply with Brazilian rules, but are not necessarily manufactured and marketed in our country as example, he cited the iRobot Roomba wireless vacuum cleaner.
We discussed this in MacMagazine on Air # 144 and it may not have been very clear, so it does not cost to clarify again: having an Anatel seal stamped on a product can help prove that it was assembled / manufactured in Brazil, but this in no way means that customs officials will release the entry of products with the seal without the presentation of a Brazilian invoice or the duly paid tax (DARF). That is, there was noise in the information passed on LOOK.
The great advantage of acquiring such a product in the new Apple shop located in Terminal 3 of Guarulhos International Airport is the possibility of paying a slightly more expensive value than in the USA (but much cheaper than in Brazil), converting the value for reais and to divide everything in several times after all, in the USA every purchase is seen. Still, as we said, in return you will have to pay tax if the product is an iPad (over $ 500) or a MacBook (Air / Pro).