Brazil Import Duties & Taxes Explained

Import duty in Brazil depends on your shipment's value: shipments up to $50 USD are charged 20% federal import tax, while shipments from $50.01 to $3,000 USD are charged 60% federal import tax with a $20 USD discount applied. You will also pay 17% ICMS (state VAT) on all imports, calculated on the total of your goods value plus import duty.

Brazil charges federal import tax at 20% on shipments up to $50 USD, and 60% on shipments from $50.01 to $3,000 USD (with a $20 USD discount), plus 17% ICMS state VAT on all imports. Your shipment will also incur carrier clearance fees of $15–30 USD, and you must provide a CPF Tax ID for customs clearance.

There is no way to send packages to Brazil tax-free. All imports to Brazil are subject to federal import tax (20% or 60% depending on value) plus 17% ICMS state VAT, and your shipment will incur these charges upon arrival regardless of value.

Brazil's import charges combine federal Import Duty (20% for shipments up to $50 USD, 60% for shipments $50.01–$3,000 USD) with State VAT (ICMS at 17%), and ICMS is calculated as a 'tax-on-tax' which compounds the total amount. This structure means your shipment may face significant charges on arrival, especially for items over $50 USD where the 60% federal rate applies.

Yes, you must include the recipient's CPF (for individuals) or CNPJ (for companies) on the shipping label. Shipments arriving without a valid CPF are frequently returned or destroyed by customs.

The CIF value includes the Cost of goods, Insurance, and Freight, and this total amount determines your tax bracket. Brazilian customs calculates all duties based on this CIF figure rather than just the item price.

Shipments over $3,000 USD or those intended for resale require 'Formal Entry,' which involves significantly more paperwork and different tax structures like PIS/COFINS/IPI. These do not qualify for the simplified RTS regime.

You can estimate costs by applying the 60% federal tax (minus the $20 discount if applicable) and then calculating the 17% ICMS on the resulting subtotal. However, final charges are determined by Brazilian authorities and may vary due to exchange rates.

Some personal medicines may be exempt from the 60% federal import tax if you provide a valid prescription, but they remain subject to the 17% ICMS state VAT. You should declare these items clearly and include the prescription with your shipment.

While 17% is the unified rate for most shipments under the Remessa conforme program, some states may have proposed higher internal rates. Your final ICMS charge depends on the destination state's current regulations at the time of arrival.