Home / Logistics Knowledge / Brazil Customs: Import Rules and Requirements
Brazil is one of the more complex import regimes - high taxes, a federal electronic customs system, and strict rules for regulated products. Know the basics before quoting.
Importers must hold a CNPJ (Cadastro Nacional da Pessoa Juridica), the Brazilian corporate tax registration. The CNPJ is the importer of record and is required to file import declarations.
All imports flow through Siscomex, the federal electronic foreign-trade system. The core document is the DI (Declaracao de Importacao, Import Declaration), which triggers the customs review, tax assessment, and clearance.
| Tax | What it is | Typical rate |
|---|---|---|
| II (Imposto de Importacao) | Federal import duty | 0% to 35%, averaging about 10 to 16% |
| IPI | Federal excise on manufactured goods | Varies by product |
| PIS / COFINS | Federal contributions | Around 9.25% and 7.6% on value |
| ICMS | State VAT | About 17% to 19% by state |
Because these layers stack on the CIF value plus duty, the total effective tax burden on many consumer goods exceeds 60 percent. Budget for it explicitly.
Yes. A CNPJ is required to act as the importer of record and to file the Import Declaration.
The combined federal and state burden often exceeds 60 percent on consumer goods once II, IPI, PIS/COFINS, and ICMS stack.
Brazil is part of Mercosur and has some preferential agreements, but most favoured-nation duties still apply to many goods.
Our team ships batteries, chemicals, and general cargo worldwide. Get a tailored rate within 24 hours.
