O DIREITO À ISENÇÃO TRIBUTÁRIA SOBRE A BAGAGEM DESACOMPANHADA.

The purpose of this paper is to discuss the importance of the legal tax treatment granted to the goods of the traveler who is moving from abroad to Brazil, these goods, known as unaccompanied baggage, analyzed under the light of legal dictates. It is imperative to emphasize that in the face of globalization and global democratization, as well as conflict situations in some states, many people have moved from one country to another, carrying with them some of their goods that are considered indispensable and necessary. Hence the importance of the tax exemption of unaccompanied baggage for those who enter national territory with the bias of establishing their fixed residence. [ABSTRACT FROM AUTHOR]