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Import duty & taxes when importing into Brazil

Overview

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

Duty rates in Brazil vary from 0% to 35%, with an average duty rate of 22.77%. 

Brazil operates a ‘Simplified Tax Regime’, where imports by post or courier valued between US$50 and US$3,000 are subject to a flat 60% Import Tax on the CIF value of the import.  

Sales 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.

With the Simplified Tax Regime, ICMS is levied at 18% of the sum of the CIF value and Import Tax on courier imports valued between US$50 and US$3,000.

Minimum thresholds

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 recipient are private individuals, are exempt from duty and tax. 

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)