July 29th 2006

Import Taxes - Importing To Brazil

41 Comments
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Chinavasion sells wholesale electronics to more and more Brazilian customers and we would like to share a bit of background information we have built up on import taxes in Brazil.

When a Brazilian person imports something - i.e. buys anything from abroad regardless of place of origin (in almost all cases) - then the buyer / recipient will have to pay taxes to be able to receive the goods.

This is worth knowing if you are drop-shipping to Brazil or exporting to Brazil, as your Brazilian buyer may not be aware of the big tax bill coming their way and will need to be warned about this.

As the exporter sending goods to Brazil you also need to obtain a tax number for the recipient of the goods. If you send the goods without that, you are risking holding the goods up in customs or even having them impounded.

Brazil Import Tax Basics:

  • If you want to send shipments to Brazil by door-to-door courier, Brazilian law only allows goods to enter if the goods have no commercial value, or are destined for private use only, and have a value of under USD 3,000.
  • Within those limits a courier such as FedEx will be able to issue clearance.
  • However, despite being within the allowed limits mentioned, the goods WILL be subject to duties and taxes if the value is over USD 50.00
  • Duties and taxes could add another 100% (!) to the goods price, e.g. 60% import duty + 18% sales tax + around USD 10.00 for customs administrative charges.
  • Books and documents are duty exempt, except for advertisement and printing materials.
  • Goods entering Brazil destined for resale need to be cleared through customs with a broker and will attract duties according to standard Harmonised Tariff categories.

Brazilian Tax Number / Tax ID

  • The tax ID required for shipments to Brazilian private individuals is called CPF - Cadastro Pessoa Fisica - and in fact will be well known to the person because it is like a Social Security Number. Format of the number would be like: 000.000.028-00
  • For companies the tax needs to be charged differently and their company tax number must be delcared: CPNJ - Cadastro Nacional de Pessoa Juridica. Format of the number would be something like: 00.000.486/0001-00

Brazilian readers please feel free to add information or corrections by posting comments on this blog post!

More Information About Importing To Brazil, Provided By FedEx:

Commercial Invoices – Invoices are required for all dutiable shipments relating to commercial transactions between companies and companies, companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction.

Specific invoice details are required for a number of commodities including the following: * Textiles - the fabric breakdown, whether knit or woven and, for clothing articles, the gender; * Marked/mutilated samples - the words “mutilated samples� or “ marked samples, not for resale� as applicable; * Software on CD’s and floppy disks - The value of software must be shown separately from software support.

Air Waybill – An air waybill or carriers certificate (naming the consignee for customs purposes) is required as evidence of the consignee’s right to make entry.

Customs Valuation On January 1, 1995, Brazil implemented the MERCOSUL Common Nomenclature, known as the NCM (Nomenclatura Comum do MERCOSUL), consistent with the Harmonized System (HS) for tariff classification.

Brazil Import Duties Shipments by air valued between 51 USD and 3,000 USD are subject to a flat 60% duty and tax on the FOB value of the shipment regardless of the commodity. Medicaments for personal use are exempt from this duty and tax. Tobacco products and alcoholic beverages cannot be shipped via air express service.

Brazil also assesses the following taxes and fees on imports over and above duty and tax:

  • Brokerage Fee –1% of C.I.F. value
  • Warehouse Tax –1% of the import duty Fee for Handling Charges–varies according to value of product (from 20 USD to 100 USD)
  • Administration Commission–currently fixed at 50 USD Additional Port Tax–two fees totaling 3 % of C.I.F. value
  • A Merchant Marine Renewal Tax (MMR) is assessed at 25 percent of ocean freight charges on imports by sea, payable by the importer.
  • There is current legislation that proposes a reduction of the MMR tax to 10 percent.

    • Merchandise entering duty free includes newspapers, maps, books, and magazines. Passenger baggage, such as personal clothing, jewelry, consumption goods and other objects for the passenger's professional or domestic use, are exempt from duty and tax. Souvenirs with a value not exceeding 500 USD also enter duty free. Personal effects of individuals transferring residence to Brazil are duty free if accompanied by an authorization by the Brazilian Embassy or Consulate in the country of origin.

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    41 comments...What do you think?

    1. Posted by Drop Ship to Brazil 15th August, 2006 at 11:42 am

      Clue:

      When you send a product to Brazil, send him as being a PRESENT and instead of they place the name of the company it places the name of a natural person, if possible they write the hand ” that a lot of times ” it helps ” to pass for the customs as a present like this, there are not taxes even USD $50.

      The district attorney of the Brazilian customs the times do rate the goods they being declared as less of $50.

      []s

    2. Posted by tulio 25th October, 2007 at 9:19 pm

      i would like to know about the tax importation.
      i am brazilian and i am making some skateboard wheels in china. prob. around 100 wheels.
      So i would like to find out about the importation tax.
      please let me know

      thanks

    3. Posted by Will 11th January, 2008 at 7:11 am

      My brazilian friend bought a mac here in America, worth USD $1,500. How much, approximately, will the taxes for bringing the computer back to Brazil be? The computer is strictly for personal use.

      thanks!

    4. Posted by Manuel 23rd January, 2008 at 4:39 am

      What are the tariff and laws regarding import classic cars to Brazil

    5. Posted by Keni Chow 26th February, 2008 at 5:12 am

      Where can I get a NCM number for importing to Brazil.
      Thanks,
      Keni Chow

    6. Posted by ???? 27th February, 2008 at 10:52 am

      where i can see the tariff and laws?

    7. Posted by Max 14th March, 2008 at 8:36 pm

      Thank you for sharing this information! It has realy helped me in calculating!

    8. Posted by Padraig Henry 20th March, 2008 at 6:21 pm

      I would like to know what value add activities are allowed within a bonded area in Brazil and under what circumstances it is allowed

    9. Posted by Kay 7th April, 2008 at 9:51 am

      I am an American tourist in Brazil for 2 more months, and my laptop has died on me. I would like to purchase a Mac and have a friend ship it (from the US) to me in Brazil. Do import taxes still apply and could you give me an estimate?

    10. Posted by juliana Pessotti 20th May, 2008 at 9:53 pm

      Hi, i would like to import clothes from China to Brazil, how could I get start?What r all the taxes and costs for?

      Thanks

    11. Posted by Gustavo 11th June, 2008 at 4:03 am

      I would like to get more information about sending things to Brazil.
      One would be cars.
      The second one would be recycle material, construction material with zero value US.

    12. Posted by Luciene Blanchette 2nd July, 2008 at 10:55 am

      hi, i’m a brazilian living in the united states, i would like to start a business exporting used cars to brazil what are de regulatios and taxes?

      thanks

    13. Posted by Beau 19th July, 2008 at 3:41 am

      How do I get a shipment to BRazil that is stuck in Brazilian customs returned to the USA?

    14. Posted by Koga 6th August, 2008 at 10:09 pm

      ola, gostaria de saber se o sistema de dropship funciona no brasil…..pois busquei no google e aparece sempre um link patrocinado de um site da china…..

    15. Posted by waco 12th August, 2008 at 2:47 pm

      Please inform what does NCN number means? Is it Harmonised System Code Number for products classification?

    16. Posted by jason dahm 17th September, 2008 at 5:21 am

      hello i am looking to export cars to brazil what would be the tax and requ or where can i get info?

    17. Posted by Roberta 18th September, 2008 at 3:07 am

      Who is the responsible party for supplying NCM
      numbers for shipment to Brazil from the U.S.?

    18. Posted by Maria 15th October, 2008 at 11:08 pm

      Hello…
      I need to find the rules and regulations for importing toys from Canada to Brazil…
      Can you please recommend a website and/or phone number where I could obtain the required information ???

      Thanks…

    19. Posted by jason 6th November, 2008 at 3:29 pm

      I need info on all i need to know on tax to export car from us to brasil pls get back to me on that i really need that info GOD BLESS YOU!THANK YOU!

    20. Posted by James 19th December, 2008 at 12:52 am

      Thanks for the info.

      Let no one wonder why Brazil remains a 3rd world country. Step 1: abolish all import and export tariffs. All of them.

    21. Posted by Tom 20th December, 2008 at 2:34 am

      So, do you think there are no import taxes in the USA? It might not be fair, but import taxes are supposed to protect local industry!

      There are some questions on taxes above - It is simply, if you have something of value shipped, it will most likely get taxes 60% of the value above $50USD. In the airport, if you bring something then up to $500 is tax exempt. But I have noticed lately that for foreigners it now gives a R$3000 exemption for all items the traveler is bringing to Brazil (All the contents of your luggage and carry-on).

      If you ship something and declare it, you better put a copy of the receipt inside. The same thing if you are traveling.

      If you purchased a Laptop, for example, on sale for $500 and it is actually valued at $700, and do not have a receipt, Brazilian customs will most often look for the price on the Internet. If the price is now $700, be prepared to pay taxes on the higher value (without a receipt).

      But, basically you are at the mercy of customs - they can pretty much decide to do whatever!

      One more thing, they are x-raying luggage, both checked and carry-on, for custom purposes upon entry to Brazil. They love laptops!!!!!

    22. Posted by SO DEMANDING 8th January, 2009 at 4:29 pm

      YOU GUYS ARE SO DEMANDING, LOOK AT ALL THESE QUESTIONS LOLOLOL

    23. Posted by Joao 21st January, 2009 at 4:27 am

      so ef i ship electronics to brazil fom us and ef i do it on my name not on my companys, with value beloow 3000.00 i can do it as much as i can and there will be no taxes when it arrives in brazil ? please ansswer this one for me . thank you.

    24. Posted by Joao 21st January, 2009 at 4:30 am

      beause i am trying to sell staff online in brasil and ship it from US

    25. Posted by Vanessa 27th January, 2009 at 12:08 am

      hi, i’m a brazilian living in the united states, i would like to start a business exporting used cars to brazil what are de regulatios and taxes?

      thanks

    26. Posted by Nicole 31st January, 2009 at 5:35 am

      Every person says something different about this. What is the answer? I am an American living in Rio. My mother mailed me a book from Chicago. It is my book, I just wanted it sent here. It is currently being held in Brazilian customs. If the item is ever released (I am beginning to have my doubts), will the postman show up at my door ordering me to pay a tariff? Do I pick up the item somewhere else? What is the process for this? Some people have had no problems mailing to Brazil, others are constantly having problems. Some people say you need a receipt. Others say you don’t. Some people say it depends on if the book is for private use or to sell (it IS for private use, but how would they know if it wasn’t). Is there a way to contact Brazilian customs? I love Brazil, but their customs people are jerks! (I’m sure it’s no different for foreign ppl in the USA!)

    27. Posted by ruongkhoai 2nd February, 2009 at 12:55 pm

      hi,
      i am vietnamese, i would like to export goods of imitation jewelry from Vietnam to Brazil. and i would like to know about import taxes of Brazil and i would like to find out about the importation tax?
      please let me know.

    28. Posted by Michael 3rd February, 2009 at 4:36 pm

      hi,

      i would like to begin a clothing business in brazil. i would like to import clothes of the best brands.. how do i begin a business?? which is the best place?? how much do i pay in taxes??

      thanks

    29. Posted by David 5th February, 2009 at 9:55 am

      I go to brazil all the time with my 1800 dollar laptop and have never had anyone look twice at it, nor have i declared it

    30. Posted by Dave Cellist 15th February, 2009 at 8:27 am

      I’ve been living in Brazil for a number of years and quite often travel back to the UK. I therefore pass through customs and also send things back and forth throught the post.

      1. If you are travelling to Brazil, to avoid hassle take everything out of whatever packaging. If it’s a games console, put some stickers on it, if its a laptop put some files on it first. Keep your receipts if you have them just in case and you have the best chance of being left alone.
        (I have been stopped with 2 laptops and let go because I insisted they were for personal/work use. I was lucky, it was early, the customs guy was nice. This does NOT always work)

      2. Brazilian customs allows $500 dollars of “gifts” of whatever you like so keep receipts for some things if possible. All clothes, open perfume, USED looking goods can be argued to be personal belongings. I keep random receipts about my person.

      3. Customs fines are normally negotiable but the flat rate is 60% plus any storage and admin fees they see fit to throw in. Take this into account if you are risking bringing in high value goods.

      4. If you are moving to Brazil with a permanent visa you must register your items with the Brazilian Consulate in the country you are moving from. Period.

      5. Sending things by post is a pain and the limit for declared value/no tax appicable, is $50.

      6. Where possible ordering SMALL things from the internet is better done via a friend or relative. Send it them first, put it in a different envelope, make sure you markit clearly with “VALUE LESS THAN $50″ and maybe call it a “GIFT”. THen you wait and see. You need to put at least a contact number or CPF number inside the package just in case for contact purposes.

      7. Sending things by post is a hit or miss affair but plain envelopes for SMALL things gives you the best chance of success.

      8. Larger items will be stopped and charged, that’s just the way it is unfortunately.

    31. Posted by Bradi 18th February, 2009 at 9:24 am

      My brother is in brazil for work, I am going to be sending him a package with some personal things (mainly personal hygiene items) he forgot, but he wants me to include some Skoal (chewing tobacco) in the package - is there a way to get this to him? Everything in the package is for his own personal consumption, he just forgot to pack it all.

    32. Posted by Cinthya 26th February, 2009 at 1:38 am

      Here is where you can find the NBC for the product you want to import in brazil
      http://www.desenvolvimento.gov.br/sitio/interna/interna.php?area=5&menu=1852&refr=605. There is even a website that lets you calculate what you might pay based on the Value and the NBC. http://www4.receita.fazenda.gov.br/simulador/

    33. Posted by Steve_BZ 5th March, 2009 at 12:52 am

      Does the $50 value limit include postage? Or is it just the value of the product under $50?

      On one of the other points, books should be tax free. I’ve had many so many books delivered here door to door.

    34. Posted by Eliene Reis 27th March, 2009 at 6:33 am

      Por favor, gostaria de saber as normas e regras para se enviar grande quantidade roupas usadas para serem vendidas no Brasil. Por favor me envie qualquer informacao relacionada ao assunto.

      Obrigada,

      Eliene

    35. Posted by Aimee 27th March, 2009 at 11:09 pm

      So if the items are quite valuable but are being made as a donation through a charity organization in the US, is there any way of getting around the taxes??

    36. Posted by Stacy 21st April, 2009 at 5:41 am

      Im sending some used baby cloths to brazl for this needy mother. This mother was about to give away her yet to be born baby just because she could not afford to tkae care of the child. So I am trying to help her by sending used baby cloths that use to be my daughters. So i did send the cloths but when it got there they said that she needed to pay 500 dollars for each box i sent. I sent to small boxes that were around 8 pounds each. And they said if she does not pay it they will return the packages. I want to know why!! This makes me so mad! Im trying to help someone here, and they just made everything so much more difficult. Any advice or solutions? And mind you that i already payed 200 dollars for shipment here, before sending the boxes.

    37. Posted by gl 23rd May, 2009 at 9:46 am

      IMPORTING into Brasil….DON’T GO THERE! Though it can be done, on some items, things like cars and motorbikes are out of the question. Importing a GPS for your car….plan to pay the full declared value again for it when it arrives. Any item you can think of…they will impose a full teax on it. The first post at the top is correct…HANDWRITE every detail on the waybill and write gift to: HAPPY BIRTHDAY…or something like that. It MAY get by…it MAY not. Depends on if the customs agen “got any” recently. They will open and dig through any and everything you send. If it is taxable….you will pay. If it is not allowed…you will never see it again. Happy Shipping….

    38. Posted by jason 26th May, 2009 at 6:08 am

      i would like to start inporting cars to brazil.how much is the tax and or where can i get the info?

    39. Posted by Ismael Rivera 11th June, 2009 at 12:06 am

      I’m a US citizen, travelling from to Brazil for a few months and need to take my MAC PRO desktop in order to continue working for my clients in the US. How much taxes would I have to pay in order to get into the country with this equipment?

    40. Posted by chris 18th June, 2009 at 5:13 am

      i am a uk citizen married to a brasilian girl and would like to send a container of sports goods to brasil, they are end of line items and so i would be purchasing them well below their true value, my invoice will say they cost around £10,000 but would have a true value when first released on sale in the uk of at least 10 to 20 times this amount, which value would i pay import duty on and what other costs would i incur?
      i have also considered sending a container load of parts for electrical white goods, they would be secondhand so would have no real individual value, how would these be charged?
      finally can you tell me if there are any export charges, i am in the motor trade and could be interested in bringing classic cars back to the uk or alternatively sending used car parts to brasil, once again these would be secondhand so how would they be valued?

      regards

      chris.

    41. Posted by Lucas Delorraine 23rd June, 2009 at 6:10 am

      Hi, my name is Lucas and i´m buying a container of after market surplus goods and i´m purchasing them well below the market value, and the company that i´m buying from is invoicing me at surplus face value. Do you thing that i´m going to have any problem? thanks.

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