🇧🇷 Aduanas e impuestos de importación: Brasil

Datos rápidos

Umbral libre de impuestos

$0

Impuestos desde $0

IVA / Impuesto

17%

Complex cascading taxes: Import duty on CIF, then IPI on (CIF+duty), then ICMS and PIS/COFINS on the compounded total.

Tiempo de despacho

7-60 días

tramitación habitual

Nota: 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

Tipos arancelarios por categoría

CategoríaTipo arancelarioCapítulo HS
Electronics15-20%HS 85
Clothing35%HS 61-62
Footwear35%HS 64
Food products10-35%HS 01-24
Machinery0-14%HS 84
Cosmetics18-23%HS 33
Books0%HS 49
Toys20-35%HS 95

Las tarifas mostradas corresponden a mercancías estándar. El tipo exacto depende del código HS de tu artículo.

Calculadora de aranceles

$

Proceso de despacho de aduanas

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.

Tiempo de tramitación7-60 días
Tipo de IVA17-25% ICMS + 9.25% PIS/COFINS

Qué esperar realmente

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.

Documentos necesarios

1

Factura comercial

Descripción, cantidad, valor, datos del remitente y destinatario

2

Lista de empaque

Descripción detallada del contenido

3

Declaración aduanera (CN22/CN23)

Requerida para envíos postales

4

Guía aérea (AWB)

Generada por el transportista al reservar el envío

5

Certificado de origen

Puede requerirse para aranceles reducidos

6

Licencia de exportación/importación

Para productos restringidos

Requisitos de licencia de importación

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.

Certificado de origen

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.

Más información

Artículos prohibidos y restringidos

Prohibidos

  • xNarcóticos y drogas ilegales
  • xExplosivos y materiales inflamables
  • xArmas y municiones
  • xProductos falsificados
  • xMoneda y documentos falsos

Restringidos (requiere permiso)

  • !Medicamentos
  • !Alimentos y bebidas
  • !Plantas y semillas
  • !Electrónica (baterías de litio)
  • !Perfumes y cosméticos

Estimación de aranceles

Cargos de importación estimados al enviar mercancías a Brasil:

Valor del productoArancelIVA/ImpuestoTotal a pagar
$50$10$10$20
$100$20$20$40
$200$40$41$81
$500$100$102$202
$1000$200$204$404

Solo estimaciones. Los aranceles reales dependen de la categoría del producto.

Rutas populares a Brasil

Preguntas frecuentes

What is the duty-free threshold for Brasil?

Brasil has no duty-free threshold. All imported goods are subject to duties regardless of their value.

What is the VAT rate on imports to Brasil?

The VAT/tax rate on imports to Brasil 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 Brasil?

Typical customs clearance in Brasil takes 7-60 days. Express shipments usually clear faster.

What documents are needed to import into Brasil?

To import into Brasil, 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 Brasil?

Brasil 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.