Import Taxes – Importing To Brazil

29.7.2006. | 11:27

Import Taxes – Importing To Brazil

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 consignees 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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    29.7.2006. | 11:27
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    85 Comments

    1. Dimas January 19, 02:18

      Hello, I’d like to export clothes from USA and Asia to Brazil. What’s the requirements for it??

    2. Karl January 28, 13:48

      I have shipped into Brazil many times from the United States of America. I sell items on Ebay. Shipping via the US Postal sytsem. I have had many different problems ranging from very long shipping times to having packages returned months after I sent them. Most people in Brazil want you to declare the items you ship as a gift and put a low value on them to avoid the import taxes. Do not ship anything of value via First Class Mail International as it does not have any tracking number. Best to use Priority Mail International or better yet, Express Mail International or Global Express Guaranteed for more valuable items. Marking items as gifts seems to take longer to deliver than items that have a value on the customs forms. Many of my customers in Brazil have told me that the government there likes to collect taxes. My last package sent there was for a Christmas gift that took over a month to be delivered and the customer left me a bad feedback because it arrived after the 1st of the year. I shipped it on 12/03/09. I have decided to no longer ship to Brazil. It seems like the customs there can hold packages hostage until the customer pays the right amount of taxes. It is to bad because Brazilian people are good buyers and have money to spend but will blame you when the package is delayed or does not show up. It is also illegal to falsify a customs document as most of them will request due to the high import tax rate on items with a declared value of $50.00 or more.

    3. sedat gazko March 17, 06:50

      I AN INTERESTED IN SENDING CLOTHING TO BRAZIL FROM TURKEY.
      ITEMS WILL BE PLACED IN CONTAINERS AND SENT WITH CARGO SHIPS
      PLEASE LET ME KNOW WHAT ARE THE APPLICABLE FEES AND TAXES.
      THANK YOU VERY MUCH

    4. vijay mathur March 19, 09:18

      Give an example if $1000 valued clothing are exported from India to Brazil,than what shall be customs duty breakup.Kindly send by Email.Thanks

    5. Stefanie April 7, 14:06

      So if I purchase $3000 worth of product from Brazil to be shipped to USA, how much tax will I need to pay?

    6. Afonso May 6, 17:09

      I am from Portugal, and I would like to know what are the taxes for sending one electrical machine for tiles and a manual Tilecutter as well from here to Brasil, can you help me?

    7. ross Virgara May 12, 19:57

      please can let are know about furniture, building material and finishing oho much is involved to Tax, Duty, ecc…. thanks in avance, Ross virgara

    8. CUIDADO GENTE July 11, 21:23

      THE ARTICLE ABOVE ANSWERS MANY OF THE QUESTIONS BELOW. BRILLIANT ARTICLE. VERY INFORMATIVE.

    9. Julietaymor July 28, 14:41

      There is nice detailed information about import tax in China…This is very useful to us and all the informations are very interesting…I feel very happy to leave comments on such a fantastic post…

      coalition

    10. Howard October 26, 20:07

      Can anybody help by telling me the import customs code for LED lighting products into Brazil? Thanks.

    11. Alfredo October 29, 03:37

      I have some experience importing to Brazil from USA:

      The preferred shiping metode is USPS or your federal postal service at your country.

      For declared values below 50 US Dollar, the costumer doesn’t pay taxes if shipped by USPS. DHL, UPS, FEDEX and others pay taxes.

      For declared values below 500 US Dollar, your costumer pay 60% over the declared value.

      For declared values over 500 US Dollar to 3.000 UsDollar, your costumer have to provide powers of atorney to a customs clearance agent in Sao Paulo (mandatory in Sao Paulo), or use an inefficient online system of the Brazilian postal service “Correios” “importa facil”, direct translating “easy import” but you can trust me: it’s no easy. Shipment mandatory have to be done by USPS. Taxes in this case depend on the import code of goods, but are always over 60%.

      So if you can make your seller ship to Brazil USPS with a declared value below 50 US Dollar, and goods are not of an excessive value, you’re done.

      Best regards,

      Alfredo

    12. Adrian October 29, 08:47

      Thanks for the good advice Alfredo!

    13. Antonio Carlos July 28, 08:39

      Quero começar importar da china, cobertores e eletronicos. Favor informar empresa de importação com boa experiencia.
      obrigado

    14. xlxmarketing July 28, 09:24

      Hi you can make the order from us at support@chinavasion.com

    15. Thomas Pace October 16, 03:38

      I am moving to Brazil and wish to bring my vehicle with me, it is a 2009 BMW 700 series. What kind of fees and taxes would I incur from the Government. I am not a Brazilian citizen.

      I will be opening a office in Santos and will also need two company cars. Should I purchase them in Brazil or here in the United States.

    16. xlxmarketing October 17, 13:21

      Hi Thomas,
      Thank you for your comment.
      We guess you probably need to contact Brazilian customs as they do have some import limitations about cars. As to your second question, in order to avoid any import issues, we suggest you purchase things locally after you settled down.
      Hope they help.

    17. Brian Schermerhorn November 1, 12:30

      Hey guys, I was wondering if there was a site that taught about the taxes and procedures for normally shipping clothes to Brazil. I’m a college student looking to learn as much as I can about International Business with Brazil and want to start a business doing something if I can.

      Thanks!

    18. xlxmarketing November 4, 15:36

      Hi Brian,
      You may google all the information you need :)

    19. dennis January 16, 18:13

      i wanted to know if i send cloths to brazil ,will i the person will be charged import tax? and if there is any way that the person does not have to import tax ? its really important for me to know this . please help me out

    20. xlxmarketing February 1, 14:57

      Hi Dennis,
      Different countries have different import policies. please contact the local customs for more details.

    21. Charles Cesar March 14, 22:33

      You can’t, used cars are not allowed to enter, unless is over 30 years old. If you want to bring a car, buy a brand new one and pay 100% tax

    22. ROHIT AGGARWAL June 30, 20:20

      sir,i like to know that can we export shoes from india to brazil.What shall be the duty and is there any restriction to export to brasil?

      I am manufacturer of shoes in india.I find my all samples similiar to brazilian market.

    23. Gerry October 22, 06:29

      Plenty questions but no real answers

    24. Shirley October 30, 17:54

      Hi Gery,
      Please contact support@chinavasion.com for help

    25. Robson January 2, 07:36

      Hello everyone.

      Happy New Year to all of us.

      I’m a Brazilian living in US (California), and I’m looking to open a Import business as Motorcycle Accessories from US manufactures and distributors, and I already have my “Back-End” placed in Brasilia and eventually Rio and/or São Paulo, so to get start in full force, I’d like to know what would be the Import Tax to Brazil with Motorcycle Accessories coming directly from US.

      Thank you very much for your time.

      Best Regards,

      Robson.

    26. Shirley January 7, 09:58

      Hi Robson,
      Chinavasion would try the best to under declare the packages for the customers to lessen their tax as much as possible, however regarding how much tax you need to pay if possible, you may need to consult with the local customs.

      Thanks

    27. how to start an import export business July 13, 13:54

      Great blog.. Thanks for sharing.. before starting an import export business first decide whether you are merchant or manufacturer..

    28. Fainainerse July 24, 02:23

      Mark Malvin

    29. Arun Chakravorty September 7, 17:11

      We want to import steel to Brazil from India as Indian steel products are presently highly competitive.

    30. Arshad Islam October 3, 04:29

      I live in Brazil. My friend in Germany wants to send me a new iPhone 5 as a gift on my home address. Will I pay import tax to receive the iPhone 5. The price of the iPhone is 700 euros. Please guide me in this regard. Thanks a lot

    31. Shirley October 10, 15:56

      It depends on the local customs, do you may contact with the local carrier and then check with them what kind of service is suitable to send and how much value to declare

    32. rose November 4, 10:25

      Hi, i woul like to star a business exporting clothes from usa to brazil what are the regulation taxe?

    33. karina November 30, 04:25

      IMPORTANT!
      the less than USD50 = no tax rule DOES NOT EXIST ANYMORE.
      i always import makeup for personal use and i always end up having to pay the tax. the taxing is pretty much random — some people get lucky and do not need to pay the 60% import tax. i am unlucky, as i ALWAYS pay (except for books).
      MARKING THE PRODUCT AS GIFT DOES NOT WORK, LIKEWISE IF IT IS OLD CLOTHES AS A DONATION, FOR EXAMPLE. YOU WILL STILL PAY TAX. this is all coming from personal, incredibly frustrating experience. our brazilian govt LOVES to screw us over.
      EVERYTHING EXCEPT BOOKS ARE TAXED. unless you get lucky at customs, which is rare.

    34. zee May 29, 03:46

      i live in sao paulo , i want to bring some leather goods as gift to give my friend . like 6 jacket and 10 aldies bag if my friend will send me that leather goods from pakistan i need to pay any tex and can you tell me any limit there is no tex plz help me thanks

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