Sending goods to Brazil.Brazil)

Import taxes and duties for items entering Brazil.

Overview

When shipping goods to Brazil, the recipient is required to pay import duties, regardless of whether the goods are for personal or commercial use.  
The CIF (Cost, Insurance, and Freight) assessment method involves calculating duties and taxes on the full value of the imported goods, including the cost of the goods, insurance, and freight. In addition to duties, shipments to Brazil are subject to local taxes such as State Sales Tax (ICMS), Federal Tax (PIS PASEPCOFINS), and Excise Tax (IPI), which are specific to the goods. Furthermore, there are storage fees, air handling fees, airport fees, and customs declaration fees.

Tax rates in Brazil.

Import duties in Brazil vary from 0% to 35%, with an average rate of 16.96%. However, Brazil uses a simplified tax regime for import duties. For example, for shipments to Brazil valued between USD50 and USD3,000, the import duty is levied at a fixed rate of 60% on the CIF (Cost, Infrastructure, Fuel) value of the goods.

Sales tax in Brazil

ICMS stands for State Sales Tax. Therefore, the tax rate varies by state in Brazil, which is divided into three groups across all states. The tax rate depends on the group each state belongs to. The rates are as follows:

• Group 1 = 17%
• Group 2 = 18%
• Group 3 = 19%

The group above comprises the following states:

Group 1 = AC, AL, AM, AP, BA, CE, DF, ES, FN, GO, MA, MS, MT, PA, PB, PE, PI, RN, RO, RR, RS, SC, SE, TO Group 2 = MG, PR, SP
Group 3 = RJ

ICMS is calculated based on the CIF price, including duties, excise taxes, and federal taxes as applicable. 
With its simplified tax collection system, ICMS collects taxes at a rate of 18% on the total CIF price.
And calculate import tax based on goods valued between USD50 and USD3,000.

Minimum taxes and duties in Brazil.

There is no minimum duty in Brazil. Shipments to Brazil via post (online or by phone) with a value not exceeding USD 50, provided both the sender and recipient are individuals, are exempt from duties.

Other taxes and customs fees in Brazil.

IPI (Federal Excise Tax) is a specific tax levied between 0% and 300% and calculated based on the CIF price. PIS, PASEP, and COFINS are specific taxes calculated based on the CIF price plus duties and IPI, if applicable.

• Storage Fee: 1% of the CIF price and duties.
• Air Handling Fee: BRL 0.015 per kilogram
• Airport Fee: 50%, calculated from the total amount of storage fees and air handling fees.
• Declaration Fee: Collected at a flat rate of BRL 30 per trip.

Location and contact information for the Brazilian Customs Department.

Further information regarding import procedures and restrictions on shipments to Brazil can be found on the Brazilian Customs website:  http://pretoria.itamaraty.gov.br/en-us/customs_regulations_in_brazil.xml

How to send goods to Brazil.

For shipments to Brazil, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS, FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight.