Brazil Customs Import and Export Policy

Competent Department

The Brazilian Federal Taxation Administration is the competent department for customs affairs. It is affiliated to the Ministry of Economy and is responsible for formulating and implementing customs policies, collecting tariffs, and implementing customs supervision systems. The Central Bank of Brazil is the foreign investment registration and management department.

Trade Regulations

The Brazilian legal system related to international trade consists of customs decrees, tariff rules, import management regulations, export management regulations, and relevant regulations on trade remedies. The relevant laws have been revised and supplemented many times on the original basis.

Customs Management Regulations

[Import and Export Taxes and Fees]

Taxes in the import customs clearance process include tariffs (II), industrial product taxes, income taxes, and turnover taxes. In actual operations, customs clearance fees must also be paid, including wharf fees, Brazilian foreign trade system fees, import license processing fees, merchant fleet surcharges (levied at 25% of ocean freight), and other port miscellaneous fees.

The import tariff and industrial product tax rates are generally determined according to the product customs code. The tariff rate is between 0-35%, and the industrial product tax rate is between 0-50%. Brazil's tariff adjustment regulations can be found on the Brazilian Foreign Trade Commission website.