Government must refund taxes charged on imported cell phones with signs of use

2023-12-12 04:10:00

Many Brazilians end up buying new smartphones abroad during a trip, but there are cases where the Federal Revenue Service can apply penalties because it understands that the value exceeds the import quota of US$1,000. A couple from Santa Catarina were fined and decided to take the case to justice.

As a result of the process, a judge ruled that the federal government will have to refund to the couple the amount charged as tax and fine about two cell phones exceeding the import quota. The devices were seized by the Federal Revenue Service at Brasília International Airport (DF).

According to the understanding of judge Eduardo Kahler Ribeiro, from the 4th Federal Court of Florianópolis, the devices can be considered “objects for personal use”, without the aim of selling them to third parties. This is because both had signs of use.

In this case, I note that the quantity of the seized goods does not reveal a commercial destination, and it can be assumed that they were intended for personal use.

The authors of the lawsuit should receive back around R$5,230.56.

The case took place in February this year when the couple returned from a trip to Miami, in the United States. They bought their cell phones in the country and were using them as their main device, as they had a record of passwords, copies of documents and photographs of places visited.

However, according to the IRS, the two smartphones exceeded the import quota of US$1,000. Therefore, an infraction notice was issued and travelers had to pay tax and a fine.

For the judge in the case, the IRS was unable to prove that the devices were not for personal use:

Although the Statement of Extract describes the two seized cell phones as being new, unlicensed, unactivated and unused, there are no photographs or other demonstrations of their new condition or the absence of signs of any use.

For now, the case remains on trial, as the Union can appeal. Even so, the exemption quota for those traveling abroad continues to be much more advantageous than that applied within the Conform Remittance program.

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