《刑法典》第 91 条将没收作为一种制裁，该条款陈述了定罪的影响和“产品” 这一术语的范围。但仍不明确是否涵盖了货币形式的或其他有形的好处。《刑事 诉讼法》第 122 条对没收程序作出了规定。外，关于洗钱的第 9613/98 号法律第 4 条规定，在侦查或司法程序中，法官可命令扣押或冻结与该法律所列犯罪有关的，或是其目标或结果的资产、权利和贵 重物品。《刑事诉讼法》第 130 条规定，当被告人能够表明财产或货物的合法来 源时，可以拒绝扣押。 国家司法理事会建立了国家被扣押财产数据库系统，利用这一电子工具整合刑事程序中所有与被扣押财产和资产有关的信息。但是，尚未建立负责集中管理 被扣押和被没收财产的实体。立法中没有明确提及转变或转化成其他财产的犯罪所得、与合法财产混合的犯 罪所得以及由此类犯罪所得所产生的收入或其他利益。与此类似，立法指出不应没收来源合法的工具以及拟使用的工具。巴西不要求犯罪者说明涉嫌犯罪所 得或其他应没收的财产为合法来源。 善意第三人的权利受到尊重（《刑法典》第 91 条）。关于没收非真诚行事且为法 人的第三方所有的犯罪所得，《公司责任法》规定了民事制裁。《公司责任法》 作出了限制：对于继任公司，负连带责任的公司和签订了宽限协议的公司，不应没收第 19 条所述的利润。虽然在巴西，银行保密受到保护（《联邦宪法》第 5 条第 10 和 12 款），但是案例法、第 105/2001 号补充法以及法院指令允许了此规定的例外情况。范围足够涵盖《公约》中的各项罪名。
Confiscation exists as a sanction under article 91 PC, which states the effects of a conviction and the coverage of the term “product”. It remains unclear, however, whether an advantage obtained which is not in a monetary or tangible form is covered. The confiscation procedure is set forth in article 122 CPC. Article 125 CPC provides for interim measures but only for the purposes of securing and preserving evidence. In addition, article 4 of Law No. 9613/98 on money-laundering provides that during investigations or judicial proceedings, the judge may order the seizure or the freezing of assets, rights and valuables that are connected, or are the object or the result of a crime referred to in the Law. By virtue of article 130 CPC, the seizure can be rejected when the defendant demonstrates the lawful origin of the property or goods. A National Database System of Seized Properties was created by the National Justice Council as an electronic tool that consolidates all information about seized properties and assets in criminal procedures. However, there is no entity responsible for centralizing the administration of seized and confiscated property. There is no explicit reference in the legislation to proceeds of crime transformed or converted into other property and proceeds of crime intermingled with legitimate property, or to income or other benefits derived from such proceeds of crime. Similarly, it is noted that instrumentalities of legal origin and instrumentalities destined for use are not subject to confiscation. Brazil does not require that an offender demonstrates the lawful origin of the alleged proceeds of crime or other property liable to confiscation. The rights of bona fide third parties are respected (article 91 PC). With regard to confiscation of proceeds held by a third party not acting in good faith which is a legal person, civil sanctions are provided in the Corporate Liability Law (article 19.I). A limitation was introduced in the Corporate Liability Law: confiscation of the profits under article 19.I is excluded in cases of successor companies, companies held jointly liable and leniency agreements. Although bank secrecy is protected in Brazil (article 5, clauses X and XII of the Federal Constitution), there are exceptions to this rule allowed both by case law and the provisions of Complementary Law No. 105/2001, by court order. The range is broad enough to cover offences established by the Convention.