On the one hand, smuggling is characterized by "evading, in whole or in part, the payment of duties or taxes due on the entry, exit or consumption of goods", having "“penalty – imprisonment, from 1 (one) to 4 (four) years.” (art. 334, CP).

In contrast, smuggling is characterized by "“importing or exporting prohibited goods”", having "“penalty – imprisonment, from 2 (two) to 5 (five) years.” (art. 334 – A, CP).”

Tais crimes são amplamente combatidos pela Secretaria da Receita Federal do Brasil, atuando em conjunto com outras instituições, como Polícias, Fazendas dos Estados, Forças Armadas, Agências Fiscalizadoras, Ministério Público e Poder Judiciário, entre outros.

Planning, coordinating, and executing activities to combat smuggling and contraband are the main areas of operation for the Federal Revenue Service, according to its Internal Regulations, item XX of article 1 of the Annex to Ministry of Finance Ordinance No. 430, of October 9, 2017.

The Brazilian Federal Revenue Service performs effective functions to ensure the State fulfills its objectives; it is responsible for combating the smuggling and illegal importation of goods.

Source: Federal Revenue Service