🇧🇷 Import Customs & Duties: Brasil
Quick Facts
Limite de isenção
$0
Taxas a partir de $0
IVA / Imposto
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
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
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.
Calculadora de impostos
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.
Documentos necessários
Fatura comercial
Descrição do item, quantidade, valor, dados do remetente e destinatário
Lista de embalagem
Descrição detalhada do conteúdo de cada pacote
Declaração aduaneira (CN22/CN23)
Obrigatória para envios postais
Conhecimento de transporte aéreo (AWB)
Gerado pela transportadora ao reservar o envio
Certificado de origem
Pode ser necessário para taxas reduzidas (ALC/tarifas preferenciais)
Licença de exportação/importação
Para mercadorias restritas (eletrônicos, medicamentos, produtos químicos)
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 →Itens proibidos e restritos
Proibido
- xEntorpecentes e drogas ilícitas
- xExplosivos e materiais inflamáveis
- xArmas e munições
- xProdutos falsificados
- xMoeda falsa e documentos falsificados
Restrito (requer autorização)
- !Medicamentos e produtos farmacêuticos
- !Alimentos e bebidas
- !Plantas e sementes
- !Eletrônicos (baterias de lítio)
- !Perfumes e cosméticos (limites de volume)
Useful Links
Estimativa de impostos
Encargos de importação estimados para envios de mercadorias para Brasil:
| Valor da mercadoria | Taxa | IVA/Imposto | Total de encargos |
|---|---|---|---|
| $50 | $10 | $10 | $20 |
| $100 | $20 | $20 | $40 |
| $200 | $40 | $41 | $81 |
| $500 | $100 | $102 | $202 |
| $1000 | $200 | $204 | $404 |
Apenas estimativas. As taxas reais dependem da categoria do produto e do código HS.
Rotas populares para Brasil
Perguntas frequentes
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.