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Import duty & taxes when importing into Brazil
Import duty and taxes are due when importing goods into Brazil whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are assessed on the sum of the value of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are subject to a state sales tax (ICMS), a type of federal tax (PIS PASEP and COFINS), excise tax (IPI) on certain goods, in addition to some charges like storage fee, air handling fee, airport fee, and declaration fee.
Duty rates in Brazil vary from 0% to 35%, with an average duty rate of 22.77%.
Brazil operates a ‘Simplified Tax Regime’:
- Imports by post valued up to US$3,000 are subject to a flat Import Tax of 60% on the CIF value of the import.
- Imports by courier valued up to US$3,000 are subject to a flat Import Tax of 60% on the CIF value of the import, and ICMS (sales tax) at 18% of the sum of the CIF value and Import Tax.
ICMS is a state sales tax, and therefore tax rates in Brazil vary by state. There are three different rates that apply as follows:
- 19% - Rio de Janeiro
- 18% - Sao Paulo, Minas Gerais and Parana
- 17% - All other states
ICMS is calculated on the sum of the CIF value, duty, and any excise and federal taxes if applicable.
There is no minimum threshold in Brazil for imports of mail orders (i.e. online or telephone purchases).
Imports with a value up to US$50 sent by post, where the sender and the consignee are private individuals, are exempt from duty and taxes.
Other taxes and customs fees
- IPI is a Federal Excise Tax. It ranges between 0% and 300% and is calculated on the CIF value of an import.
- PIS, PASEP and COFINS, are Federal Taxes and are calculated on the sum of the CIF value, plus duty, plus any IPI applicable.
- Storage fee: 1% of the sum of CIF value and duty
- Air Handling fee: BRL 0.015 per kg
- Airport fee: 50% of the sum of the storage fee and the air handling fee
- Declaration fee: a flat fee of BRL 30 per shipment
Local Customs office and contacts
More information on import declaration procedures and import restrictions can be found at the Brazilian Customs website.
Related topics: Mercosur (Southern Common Market - Mercado Comun del Sur)