{"id":5768,"date":"2020-09-16T12:40:48","date_gmt":"2020-09-16T12:40:48","guid":{"rendered":"https:\/\/smeshipping.com\/?p=603"},"modified":"2024-03-15T01:22:19","modified_gmt":"2024-03-15T01:22:19","slug":"tax-brazil","status":"publish","type":"post","link":"https:\/\/smeshipping.com\/en\/tax-brazil\/","title":{"rendered":"Import tax in Brazil"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5768\" class=\"elementor elementor-5768\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23b9a56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23b9a56\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e45769\" data-id=\"4e45769\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-094890c elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"094890c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Import tax in Brazil<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cdba32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cdba32\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-753d79d\" data-id=\"753d79d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bbba76 elementor-widget elementor-widget-image\" data-id=\"9bbba76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"799\" src=\"https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338.jpg\" class=\"attachment-full size-full wp-image-1176\" alt=\"\" srcset=\"https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338.jpg 1200w, https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338-300x200.jpg 300w, https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338-1024x682.jpg 1024w, https:\/\/smeshipping.com\/wp-content\/uploads\/2023\/04\/1548143443-messageImage_1548139330338-768x511.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5730ff7 elementor-widget elementor-widget-text-editor\" data-id=\"5730ff7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><strong>Sending goods to Brazil.<\/strong>Brazil<strong>)<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>Import taxes and duties for items entering Brazil.<\/strong><\/h1>\n\n\n\n<h3><br \/><strong>Overview<\/strong><\/h3>\n\n\n\n<p>When shipping goods to Brazil, the recipient is required to pay import duties, regardless of whether the goods are for personal or commercial use.\u00a0\u00a0<br \/>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.<\/p>\n\n\n\n<h2><br \/><br \/><strong>Tax rates in Brazil.<\/strong><\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h3><br \/><br \/><strong>Sales tax in Brazil<\/strong><\/h3>\n\n\n\n<p>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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Group 1 = 17%<\/li>\n<li>Group 2 = 18%<\/li>\n<li>Group 3 = 19%<\/li>\n<\/ul>\n\n\n\n<h4><strong>The group above comprises the following states:<\/strong><\/h4>\n\n\n\n<p>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<br \/>Group 3 = RJ<\/p>\n\n\n\n<p>ICMS is calculated based on the CIF price, including duties, excise taxes, and federal taxes as applicable.\u00a0<br \/>With its simplified tax collection system, ICMS collects taxes at a rate of 18% on the total CIF price.<br \/>And calculate import tax based on goods valued between USD50 and USD3,000.<\/p>\n\n\n\n<h3><br \/><strong>Minimum taxes and duties in Brazil.<\/strong><\/h3>\n\n\n\n<p>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.<\/p>\n\n\n\n<h3><br \/><br \/><strong>Other taxes and customs fees in Brazil.<\/strong><\/h3>\n\n\n\n<p>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.<\/p>\n<ul>\n<li>Storage Fee: 1% of the CIF price and duties.<\/li>\n<li>Air Handling Fee: BRL 0.015 per kilogram<\/li>\n<li>Airport Fee: 50%, calculated from the total amount of storage fees and air handling fees.<\/li>\n<li>Declaration Fee: Collected at a flat rate of BRL 30 per trip.<\/li>\n<\/ul>\n\n\n\n<h2><br \/><br \/><strong>Location and contact information for the Brazilian Customs Department.<\/strong><\/h2>\n\n\n\n<p>Further information regarding import procedures and restrictions on shipments to Brazil can be found on the Brazilian Customs website:\u00a0 <a href=\"http:\/\/pretoria.itamaraty.gov.br\/en-us\/customs_regulations_in_brazil.xml\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/pretoria.itamaraty.gov.br\/en-us\/customs_regulations_in_brazil.xml<\/a><\/p>\n\n\n\n<h2><br \/><strong>How to send goods to Brazil.<\/strong><\/h2>\n\n\n\n<p>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.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-074acf9 elementor-widget elementor-widget-post-navigation\" data-id=\"074acf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Post Navigation\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/smeshipping.com\/en\/tax-argentina\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i aria-hidden=\"true\" class=\"fas fa-angle-left\"><\/i><span class=\"elementor-screen-only\">Prev<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--title\">Import taxes in Argentina.<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/smeshipping.com\/en\/tax-canada\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--title\">Import tax in Canada<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><i aria-hidden=\"true\" class=\"fas fa-angle-right\"><\/i><span class=\"elementor-screen-only\">Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad0a6da elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"ad0a6da\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1d6f8e\" data-id=\"a1d6f8e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5755ecb elementor-widget elementor-widget-heading\" data-id=\"5755ecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Getting started with shipping your goods is easy.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e664002 elementor-widget elementor-widget-heading\" data-id=\"e664002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">MORE CONVENIENCE, MORE SPECIAL OFFERS, and to SAVE MORE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1503e94 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1503e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/smeshipping.com\/en\/?page_id=103\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Express<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25 (Brazil) \u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e30\u0e2d\u0e32\u0e01\u0e23\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e2a\u0e34\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e40\u0e02\u0e49\u0e32\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25 \u0e20\u0e32\u0e1e\u0e23\u0e27\u0e21 \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25 \u0e1c\u0e39\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e43\u0e0a\u0e49\u0e2a\u0e48\u0e27\u0e19\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e01\u0e32\u0e23\u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e4c\u00a0\u00a0\u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e04\u0e33\u0e19\u0e27\u0e13\u0e15\u0e32\u0e21\u0e23\u0e32\u0e04\u0e32\u0e0b\u0e35\u0e44\u0e2d\u0e40\u0e2d\u0e1f (CIF) \u0e04\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e2d\u0e32\u0e01\u0e23\u0e41\u0e25\u0e30\u0e20\u0e32\u0e29\u0e35\u0e04\u0e33\u0e19\u0e27\u0e13\u0e08\u0e32\u0e01\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e02\u0e2d\u0e07\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e19\u0e33\u0e40\u0e02\u0e49\u0e32\u0e40\u0e15\u0e47\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e27\u0e21\u0e04\u0e48\u0e32\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32, \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e20\u0e31\u0e22\u0e41\u0e25\u0e30\u0e04\u0e48\u0e32\u0e02\u0e19\u0e2a\u0e48\u0e07 (Cost, Insurance &amp; Freight) \u0e19\u0e2d\u0e01\u0e40\u0e2b\u0e19\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e04\u0e48\u0e32\u0e2d\u0e32\u0e01\u0e23 \u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25 \u00a0\u0e22\u0e31\u0e07\u0e21\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e04\u0e37\u0e2d State Sales Tax (ICMS), Federal Tax (PIS PASEPCOFINS), Excise Tax (IPI) \u0e0b\u0e36\u0e48\u0e07\u0e40\u0e23\u0e35\u0e22\u0e01\u0e40\u0e01\u0e47\u0e1a\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e40\u0e08\u0e32\u0e30\u0e08\u0e07\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32 \u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e19\u0e31\u0e49\u0e19\u0e21\u0e35\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e40\u0e01\u0e47\u0e1a\u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e40\u0e01\u0e47\u0e1a\u0e23\u0e31\u0e01\u0e29\u0e32\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32, \u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e17\u0e32\u0e07\u0e2d\u0e32\u0e01\u0e32\u0e28, \u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e17\u0e48\u0e32\u0e2d\u0e32\u0e01\u0e32\u0e28\u0e22\u0e32\u0e19 \u0e41\u0e25\u0e30\u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e2a\u0e33\u0e41\u0e14\u0e07\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32 \u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25 \u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e43\u0e19\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25\u0e1c\u0e31\u0e19\u0e41\u0e1b\u0e23\u0e08\u0e32\u0e01 0% \u0e16\u0e36\u0e07 35%, \u0e42\u0e14\u0e22\u0e21\u0e35\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e40\u0e09\u0e25\u0e35\u0e48\u0e22\u0e2d\u0e22\u0e39\u0e48\u0e17\u0e35\u0e48 16.96% \u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23\u0e01\u0e47\u0e15\u0e32\u0e21\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32\u0e41\u0e1a\u0e1a\u0e23\u0e30\u0e1a\u0e1a\u0e40\u0e23\u0e35\u0e22\u0e1a\u0e07\u0e48\u0e32\u0e22 (Simplified Tax Regime) \u0e2d\u0e22\u0e48\u0e32\u0e07\u0e40\u0e0a\u0e48\u0e19\u0e01\u0e32\u0e23 \u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e40\u0e02\u0e49\u0e32\u0e44\u0e1b\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e1a\u0e23\u0e32\u0e0b\u0e34\u0e25 \u0e21\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07 USD50 \u00a0\u0e16\u0e36\u0e07 USD3,000 \u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32\u0e08\u0e30\u0e40\u0e23\u0e35\u0e22\u0e01\u0e40\u0e01\u0e47\u0e1a\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e04\u0e07\u0e17\u0e35\u0e48 60% 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