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June 30, 2021
New entry rules for Venezuelan nationals, maritime crew and individuals who recovered from COVID-19
Brazil announced on June 24 that the following categories of travelers may now enter the country, subject to heightened testing requirements: maritime crew entering by sea or air without work authorization, and individuals who recovered from COVID-19 in the 90 days preceding their desired entry. In addition, Venezuelan nationals and residents may now enter Brazil by land.
A Tax Alert prepared by EY's People Advisory Services group, attached below, provides additional details.
Full text of Tax Alert