Baggage Item, passenger notebook cannot be withheld by revenue
March 20, 2018
The IRS can not seize personal use notebook when traveler returns from abroad, even without an invoice, because the item is part of the baggage without presenting commercial purpose. Thus he understood the 7th class of the Federal Regional Court of the first region by declaring null an arrest and to determine that the IRS release the equipment to the owner.
The union claimed that all goods imported without an import guide set up damage to the exchequer, implying penalty of perdition. The judgment of the first degree rejected the arguments. According to the Rapporteur of the case in the TRF-1, federal judge convened Larry Sebastião Reis, article 155 of the Decree 6.759/2009 considers baggage the new or used goods that a traveler can intended for its use, personal consumption or for gifting, provided its quantity, Nature or variety do not indicate that the import is made for commercial or industrial purposes. "The apprehension of a notebook, which fits as baggage, more precisely as well of character manifestly personal, does not imply in the application of the penalty of perdition, nor in the collection of tribute," said Reis. The same concept applies to the presence in the baggage of a camera, a wristwatch and a used cell phone that the traveler is carrying at the time of landing. With information from the press office of TRF-1. Click here to read the judgment. 0013997-35.2007.4.01.3300 via: www.conjur.com.br