🇧🇷 Import Customs & Duties: Brazil
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
17%
Complex cascading taxes: Import duty on CIF, then IPI on (CIF+duty), then ICMS and PIS/COFINS on the compounded total.
Clearance Time
7-60 days
typical processing
Note: No de minimis since Aug 2024. Remessa Conforme: 20% duty on items up to $50, 60% duty on $50-$3000 (with $20 deduction). Plus 17% ICMS state tax on all imports
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 15-20% | HS 85 |
| Clothing | 35% | HS 61-62 |
| Footwear | 35% | HS 64 |
| Food products | 10-35% | HS 01-24 |
| Machinery | 0-14% | HS 84 |
| Cosmetics | 18-23% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 20-35% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Receita Federal (Federal Revenue) manages customs via Siscomex electronic system. Personal imports under $50 from individuals are duty-free. The Remessa Conforme program allows e-commerce platforms to pre-clear with reduced ICMS. Commercial imports require CPF/CNPJ and licensed customs broker.
What to Actually Expect
Notoriously slow and expensive. Import duties among world's highest. Customs can hold packages 30-60 days. Total tax burden (duty + IPI + ICMS + PIS/COFINS) can reach 80-100% of product value. The Remessa Conforme program (2023) improved things for marketplace purchases, reducing tax to 17% ICMS for items under $50.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import license (LI) required for many products via Siscomex. ANVISA approval for health products, cosmetics, food. INMETRO certification for regulated products. Automatic and non-automatic licensing depending on product category.
Certificate of Origin
Local trade federations and Chambers of Commerce issue certificates. Preferential certificates under Mercosur, Mercosur-EU (pending), ACE agreements with Latin American partners. Form A for GSP.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Brazil:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $10 | $10 | $20 |
| $100 | $20 | $20 | $40 |
| $200 | $40 | $41 | $81 |
| $500 | $100 | $102 | $202 |
| $1000 | $200 | $204 | $404 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Brazil
Frequently Asked Questions
What is the duty-free threshold for Brazil?
Brazil has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Brazil?
The VAT/tax rate on imports to Brazil is 17%. VAT applies to: Complex cascading taxes: Import duty on CIF, then IPI on (CIF+duty), then ICMS and PIS/COFINS on the compounded total.
How long does customs clearance take in Brazil?
Typical customs clearance in Brazil takes 7-60 days. Express shipments usually clear faster.
What documents are needed to import into Brazil?
To import into Brazil, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Brazil?
Brazil prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.