The Receita Federal guide distinguishes goods carried by a traveller from those that can actually be treated as baggage. That classification requires a purpose consistent with the journey, for personal use or consumption or as gifts, without quantities or variety indicating a commercial or industrial purpose.
We note that the allowance ceiling is therefore not the first criterion. Goods intended for resale do not become baggage because their value is low; conversely, exceeding an allowance does not, by itself, establish a commercial purpose.
Before departure, an inventory stating the intended use and recipients of the goods helps prepare this classification. An invoice substantiates a price; it does not necessarily establish a personal purpose. The difficulty is particularly acute where a collection of similar items is presented as gifts. Its consistency with the circumstances of the journey must then be assessed. Quantity contributes to that assessment, without removing the need to check the quantitative limits specific to the allowance and applicable regime.
For goods excluded from the baggage regime, the guide refers to ordinary customs clearance. The nature, quantity and actual intended use of the goods still need to be identified before calculating duties; health formalities or prohibitions specific to certain goods must be examined separately.