The Penal Code establishes important distinctions between such crimes. The definitions and criminal sanctions are set out in the following articles. Articles 334 and 334-A of Decree-Law No. 2,848 of 1940 (Penal Code).

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).”

These crimes are extensively combated by the Brazilian Federal Revenue Service, working in conjunction with other institutions such as the Police, State Tax Authorities, Armed Forces, Tax Agencies, Public Prosecutor's Office and Judiciary, among others.

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