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Duty free quotas and purchase ceiling

DEPARTURE No quotas apply to departure shopping, except for the arrival limits at destination countries and the limit allowed on the return leg. According to a resolution by ANAC, the Brazilian Aviation Authority, liquids purchased upon departure must be placed in sealed transparent bags and remain sealed through customs upon return.

ARRIVALS The purchase ceiling at the duty free store is US$500 per passenger, with required presentation of the airline ticket and a valid travel document, regardless of any other purchases made overseas.

DECLARING GOODS Incoming travelers must provide a Luggage Statement to the Federal Revenue Bureau. If the US$500 foreign quota is exceeded, a customs duty of 50% shall be levied on the exceeding amount.

(Taken from Dufry World n°12)

GLOSSARY
Duty free – loja exclusiva, para viagens internacionais, que vende produtos importados e nacionais sem a cobrança de impostos.
Federal Revenue Bureau – Receita Federal levy – cobrar um tributo

Fill in the blank with the suitable option:

“... a customs duty of 50% shall be levied on the exceeding amount.”, leads to the conclusion that a tax be charged by customs when a traveler exceeds the purchase ceiling.