Brazil Customs Import and Export Taxes

[Overview]
Whether individuals or business entities are engaged in the import of goods in Brazil, they must pay import duties and other taxes. All import taxes and fees are calculated based on the freight value, that is, the cost, insurance and freight (CIF). At the same time, imported goods are also subject to state sales tax, federal tax, consumption tax on certain products, storage fees, air handling fees, airport fees, and customs duties.

[Tariffs]
Brazil's tariff rates range from 0% to 35%, with an average rate of 22.77%. Brazil implements a simplified tax system. Any imported goods valued between US$50 and US$3,000 shipped by mail or express delivery must pay a fixed unified import tax of 60% of the import CIF price.

[Sales Tax]
ICMS is a state sales tax. In Brazil, it is controlled by the government and the tax rate is floating (state, city and municipal tax system). There are three applicable tax rates: 19% in Rio de Janeiro, 18% in Sao Paulo, Minas Gerais and Paraná, and 17% in other states. State sales tax is a tax levied on the sum of CIF price, customs duties, certain consumption taxes and federal taxes, with a tax rate of 19%, 18% or 17%. According to the Brazilian simplified tax system, for goods with a value between US$50 and US$3,000, the state sales tax is levied at a rate of 18% on the sum of CIF price and import tariffs.

[Tax threshold]
In Brazil, there is no tax threshold for imported goods placed by mail order (such as online or telephone orders). If the value of the imported goods reaches US$50 and both the importer and the exporter are individuals, the imported goods are exempt from tax.

[Others]
IPI (Industrial Product Tax): It is a federal consumption tax levied at a rate of 0%-300% on the basis of CIF price. PIS (Social Integration Tax), PASEP (Public Servants' Property Composition Tax) and COFINS (Social Security Fee) are all federal consumption taxes, and the base for levying is the sum of CIF price, tariffs, and IPI tax. Storage fee: 1% × (CIF price + tariffs). Air handling fee: 1BRL per 0.015KG Airport fee: 50% × (storage fee + air handling fee). Customs duty: 30BRL per cargo ship.