Brazilian federal police formally accused former President Jair Bolsonaro of embezzlement for misappropriating jewellery he received while head of state, including luxury items given by the Saudi Arabian government, two police sources said.

This is the second time police have formally accused Mr Bolsonaro of a crime. He was charged in March with forging his COVID-19 vaccine records.

The jewellery, some of it made by Chopard of Switzerland, was valued at $3.2 million (€2.9 million) and included a diamond necklace, ring, watch and earrings given to Mr Bolsonaro and former first lady Michelle Bolsonaro by the Saudi government.

Some of the jewellery was seized by customs officials at Sao Paulo's international airport in October 2021 when it was found in the backpack of a government aide returning from Riyadh.

Mr Bolsonaro's leftist successor President Luiz Inacio Lula da Silva called for an investigation and one of his cabinet ministers called Mr Bolsonaro's actions "smuggling."

Mr Bolsonaro's lawyer did not return calls requesting comment.

In an investigation authorized by Supreme Court Justice Minister Alexandre de Moraes, police last year searched the homes of military officers who allegedly helped Mr Bolsonaro sell some of the jewellery in the United States.

At the time, Justice Moraes said the items had been sold and the sale had not been declared.

News website G1 reported that police had formally accused Mr Bolsonaro.