The payment of customs duties precedes the property release and will be done by means of the Documento de Arrecadação Federal – DARF form, in any Brazilian bank, including (when available) ATM type machines. In locations where the banking system does not offer conditions of payment upon arrival, the taxable items will be retained by the Customs Authority, by means of Property Retention and Guard Form (Termo de Retenção e Guarda dos Bens) that will be filed out by the customs officers in charge of the customs procedures and a copy of this document will be given to the traveler. The Property Retention and Guard Form contains information regarding the traveler and the property retained. The property release will occur after the presentation by the traveler of his/her copy of the Retention and Guard of the Property Form and the Documento de Arrecadação Federal – DARF which is the document that proofs that the customs duties have being paid.
