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Effective 1 May, crew members of international (i.e., non-Brazilian) vessels will no longer be allowed to enter Brazil using a Seafarers' Identity Document issued pursuant to Convention 108 of the International Labour Organization (SID C-108). They will only be allowed to enter using a SID issued pursuant to Convention 185 (SID C-185). SID C-185 holders will be able to enter Brazil without a visa for up to (i) 90 days in a migratory year (starting from the date of their first entry) when working on non-Brazilian maritime support ships and/or platforms ; (ii) 180 days in a migratory year (starting from the date of their first entry) when working on non-Brazilian long-trip ships and/or cruises.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.