Importing to Brazil
Customs duty, VAT, and import regulations, updated 2026
Key facts at a glance
The low value rule
No de minimis, graduated rates. No relief; a graduated import tax schedule applies at every value.
The 0% PRC band rests on Medida Provisoria 1.357-2026 and Portaria MF 1.342-2026, both of 12 May 2026. Both houses of Congress approved PLV 13/2026, the bill converting MP 1.357-2026 into law, on 3 September 2026, and it awaits presidential sanction. The vote changed no figure: the rates above are set by Portaria MF 1.342-2026 and were not altered by it. The prior regime (Lei 14.902-2024) charged 20% up to USD 50, then 60% minus a USD 20 deduction.
Source: Receita Federal do Brasil, "Novas Regras", rates in force since 12 May 2026, and "Programa Remessa Conforme, o que e, como funciona". Compare every market →
What this site prices into Brazil
This site holds 3 duty rows for Brazil, read from its own tariff schedule, and they run from 16% to 35%.
For comparison, the simple average MFN rate across all products is 12% on the 2025 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, Brazil member profile: simple average MFN applied 2025, all products.
The tax line for Brazil reads zero because Brazil's import taxes cannot be reduced to one rate, not because they are zero. IPI, PIS/COFINS-Importacao and state ICMS all apply and together they usually exceed the import duty. Treat this estimate as the duty only.
A worked shipment into Brazil
610910, t-shirts, cotton, knitted, invoiced at BRL 2,000.00 and shipped to Brazil. Duty at 35%.
| Goods | BRL 2,000.00 |
| Freight | BRL 120.00 |
| Insurance | BRL 30.00 |
| Customs duty | BRL 752.50 |
No import tax line and no landed total are shown, because this site does not model Brazil's consumption taxes and a zero there would read as none being due.
Priced with the same function the duty calculator answers with, so this total is reproducible. See the full table for 610910 →
What this site does not price into Brazil
No code carries a declared absence for Brazil. Every code this site prices into this market carries a figure, and the codes it does not price are not recorded against Brazil separately.
Selling into Brazil rather than buying?
There is no seller guide for Brazil. The seller guides are written only for destinations this site prices thoroughly enough to stand behind, and Brazil is not one of them. The destinations that do have one →
2026 tariff update
Every parcel is taxed; there is no de minimis. Sites certified under Programa Remessa Conforme (PRC) pay 0% federal import tax on parcels up to $50, then 60% with a $30 deduction up to $3,000. The 0% band rests on Medida Provisoria 1.357-2026 and Portaria MF 1.342-2026 of 12 May 2026. The low value rule panel above sets out the position of PLV 13/2026, the bill converting it; the figures above are the Portaria's and the conversion bill did not change them. The prior regime charged 20% up to $50, then 60% minus $20. Non-certified sites and legal-entity buyers pay 60% with no deduction at any value. State ICMS of 17% to 20% applies in every case. Separately, 2026 is the pilot year of the CBS and IBS dual VAT reform, charged at 0.9% and 0.1% and fully creditable against existing taxes, so it adds no net cost yet.
Source: Receita Federal do Brasil. Last verified 3 September 2026 (2026-09-03).
Overview
Import process
Practical tips
Restricted and prohibited goods
Used clothing (commercial), used tyres, pharmaceuticals without ANVISA approval, asbestos
What to re-check first
Each claim on this page was checked against a published source on 3 September 2026. These are the items most likely to have moved since.
The 0% PRC band rests on Medida Provisoria 1.357-2026. The low value rule panel above sets out the position of PLV 13/2026, the bill converting it, and the sanction is the step still outstanding rather than the conversion. The figures themselves come from Portaria MF 1.342-2026 and the conversion bill did not change them.
ICMS is set by each state and the rate on imported parcels has been handled differently across states. Check the destination state rather than assuming a single national figure.
CBS and IBS are in a pilot year at 0.9% and 0.1% with full offset. The rates and the offset both change from 2027, so any landed cost model built this year needs revisiting.
Calculate duty for Brazil
Get an instant estimate for any product shipped to Brazil.
Other countries
All countries →Common HS codes
847130 Laptops 851713 Smartphones 610910 T-shirts (cotton) 640319 Leather shoes 420211 Leather handbags 910221 Wristwatches 870380 Electric vehicles 220421 Wine Quick links