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Importing to Brazil

Customs duty, VAT, and import regulations — updated 2026

Key facts at a glance

Customs authority
Receita Federal do Brasil
De minimis threshold
$50 USD (international platforms); $500 for physical purchases abroad
VAT / sales tax
Multiple taxes: II + IPI + ICMS (17–25%) + PIS/COFINS (~9.25%)
Typical duty range
0–35% Imposto de Importação (II)
Code system
8-digit NCM (Nomenclatura Comum do Mercosul)
Currency
BRL

⚡ 2026 tariff update

Remessa Conforme program: $50 threshold with 20% flat tax for registered international platforms.

Overview

Brazil has one of the world's most complex customs systems with multiple overlapping taxes. The total burden can reach 50–100% of product value. Key taxes: II (import duty 0–35%) + IPI (0–30%) + ICMS (17–25% state VAT) + PIS/COFINS (~9.25%) + SISCOMEX administrative fee.

Import process

1. Importer registers with RADAR system 2. Import declaration filed via SISCOMEX 3. Multiple taxes calculated on CIF value 4. Federal Police and ANVISA may inspect 5. Average clearance: 5–15 business days

Practical tips

Brazil requires import licence (LI) for many categories — apply before shipping
For e-commerce (Remessa Conforme): register platform with Receita Federal
ICMS varies by state — São Paulo 18%, Rio de Janeiro 20%
Mercosul membership: Argentina, Paraguay, Uruguay get preferential rates

⛔ Restricted & prohibited goods

Used clothing (commercial), used tyres, pharmaceuticals without ANVISA approval, asbestos

Calculate duty for Brazil

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