Launched on September 7 by Apple, the new iPhone 14 still has no sales forecast in Brazil, but should arrive here for values between R$ 7.5 thousand to R$ 14.4 thousand. Depending on the case, importing the smartphone can even be advantageous, but you have to be alert not to fall into a trap.
This savings can be up to 44%, according to Grabr, a company that connects buyers to travelers around the world. It is like the "uberization" of that little favor we usually ask to friends who are going to spend their vacations in Europe or the USA.
Experts and the IRS heard by Tilt, however, warn against the practice, especially because of taxation.
How does it work to bring electronics into Brazil?
If you want an electronic product that is not for sale in Brazil, you can import it through foreign sites that ship the package with tax included, as is the case with Amazon, for example.
Bringing it in the suitcase (either a friend's or a "third party buyer's") is easier. According to the Ministry of Economy, goods for personal use or consumption are exempt from taxes when they arrive in Brazil through luggage.
However, the problem is to define what is "personal use". According to the agency, "the acquisition must have been necessary, according to the circumstances of travel, the physical condition of the traveler and the professional activities performed during that period outside the country.
A camera, a watch, or a cell phone must be presented as used, for example. Otherwise, they may be taxed by the IRS.
"Goods that are subject to import tax and do not qualify as personal use will be exempt if they fall within the concept of accompanied luggage," explains the Ministry of Economy's website.
The text also warns that the product must have a quota limit of US$ 1 thousand (about R$ 5.1 thousand) for arrival by air or sea, or US$ 500 (about R$ 2.5 thousand) for entry by land.
It is also necessary to observe the quantity of products, to avoid mischaracterizing personal use. Goods over US$10, such as iPhones, are limited to 20 units - and only three can be identical.
Purchases that exceed the exemption quota must be declared. The import tax to be paid is 50% on the excess.
Is it a good idea to ask a traveler for an iPhone?
On Grabr, an iPhone 14 Pro costs US$1,272.38, divided as follows:
- Product price: US$ 999
- Traveler's reward: $89.16
- Sales tax (USA): $88.66
- Payment processing fee: $59.16
- Grabr fee: US$ 36.40
The site does not mention the amount of possible taxation in Brazil, if the product is found to be new, and not used. Contacted by Tilt, the company says that "the traveler is responsible for adding any import and/or customs fees," which later "appear to the buyer as 'Freight and Customs Charges.
The lawyer Eduardo Froehlich Zangerolami, partner of the tax area of the law firm Barcellos Tucunduva Advogados, affirms that this, in practice becomes a resale, and not a purchase for personal use.
"If the product costs, for example, $500, the traveler receives that amount plus the fee. So he actually bought an item for 500 and is reselling it, since he gets the commission," he commented.
From a tax point of view, this is irregular. The guy who does this is bringing it to earn extra money, not for personal use. Even if I paid the customs tax, I couldn't, because when I bring it for commercial purposes, I need to go through the regular importation process.
Also specialized in tax law, Alessandro Spilborghs agrees that the practice of ordering a product and paying a commission for it can be considered illegal by the IRS.
"That's because the service ends up using the 'accompanied luggage' tax regime when in reality the import is not the traveler's, but rather a third party ordering it."
If the traveler is stopped by the IRS, the lawyer explains that the product "will probably be identified as resale goods. It will even receive a different tax treatment than the goods that are brought by the traveler and that theoretically remain with him.
There is no doubt that importing through websites that connect buyer and traveler implies a lower final value. However, it is an import with commercial purposes and is being treated as if it were the entry of a foreign product as personal consumption goods, subjecting the traveler to be fined and the goods retained by the IRS.
According to Zangerolami, the amount of goods brought by the traveler can attract the attention of customs.
"Travelers bring items that really look like personal use. They don't show up here with 20 cell phones, for example. So it doesn't stand out to the IRS. Now, if the IRS catches it, it can be a problem.
Sought by Tilt, the IRS said that the procedure adopted by sites that connect buyers to travelers for purchases of products from abroad "is not allowed by legislation regarding the import of goods as luggage.
In case the traveler brings the product on the trip back to Brazil, it cannot receive baggage treatment, since it does not belong to the traveler. Then it will receive the treatment of the common import regime.
Receita Federal, in a note.
What Grabr says
According to Ivan de Castro, marketing director for Latin America at Grabr, "the traveler can participate in a tutorial with videos to better understand all the risks.
He states that the responsibility is all on the traveler.
"Grabr clearly recommends that all travelers act in accordance with the customs laws of each country in which they will be making their trip. The purchase of any item is made by the traveler, so by making the offer of delivery to the buyer, the traveler accepts Grabr's terms and conditions where they assume any risk in front of customs should they choose not to declare something that should be declared," he commented.
The executive guarantees that if the product is not delivered for any reason, the buyer is entitled to "100% refund".
"Any items delivered to Grabr are purchased by the travelers themselves and they take any responsibility for it. The traveler bonus program even makes no distinction of products or delivery value. A traveler who delivers a $5 product participates just like a traveler who brings in a new Apple phone. So a traveler acting on his own and breaking customs laws is acting at his own risk," he added.
What about consumer rights?
Renata Abalém, lawyer and legal director of the IDC (Institute for Consumer and Taxpayer Defense) assesses that the use of such platforms "requires double attention.
The specialist in consumer law considers that even with the reimbursement in case of retention of the product by the IRS, there is "the immaterial loss".
The refund of the amount paid is the "material" part of the purchase. There is something much more to the purchase, which is the expectation or the need. If the consumer has suffered an immaterial loss, such as moral damage, the company can be sued to compensate the buyer for a frustrated business.
Even if the site that "uber buys" from abroad is foreign, it is possible to appeal to Brazilian law.
"By allowing the CDC (Consumer Defense Code) to be applied to international purchases as an exception, the Brazilian courts understand that, when it comes to foreign suppliers operating, advertising or exercising activities directly in Brazil, they can be sued here," he concluded.
Source: Tilt Uol.