Brazil Import Duty Rates
TEC/TIPI (MERCOSUR Common External Tariff)
Brazil applies Import Tax (Imposto de Importação, II) on the CIF value. Multiple additional taxes stack on top: IPI (excise, 0–55%), PIS/COFINS (~9.25%), and ICMS (state VAT, typically 12–18%). The total effective rate can be 2–3× the nominal II rate. Brazil applies the MERCOSUR Common External Tariff (TEC), with derogations. Imports via Manaus Free Zone have special rates. There is no broad FTA with the US, EU (MERCOSUR–EU deal signed but not yet in force), UK, or China.
Duty basis
CIF
ICMS/IPI
18%
Currency
BRL
Products covered
20
Brazil duty rates by product
MFN rates · CIF basis · click for full breakdownMFN rates are approximate. Verify at official tariff ↗
Importing into Brazil: what you need
Receita Federal (the federal revenue service) clears imports through Siscomex and the Portal Único; duty (Imposto de Importação) follows the Mercosur Common External Tariff (TEC).
Registration. RADAR authorisation in Siscomex for the importing company; some goods also need a prior import licence (LI).
Low-value shipments. Under the Remessa Conforme programme, cross-border purchases up to US$50 pay 20% import tax and those from US$50 to US$3,000 pay 60% minus a US$20 deduction; state ICMS applies on top.
Documents customs will ask for
- Import declaration (DUIMP) in the Portal Único
- Commercial invoice and packing list
- Bill of lading or air waybill
- Import licence (LI) where required
- Mercosur certificate of origin for preferential treatment
Charges on top of duty
- IPI federal excise, set per product in the TIPI table
- PIS/COFINS-Importação, roughly 11.75% combined for most goods
- ICMS state tax of roughly 17–23%, calculated 'por dentro' (included in its own base)
- AFRMM merchant marine levy of 8% of ocean freight
Watch out. The import tax is the start, not the total. IPI, PIS/COFINS and ICMS stack on top, so the landed cost of a product with 20% duty is often 70–100% above its CIF value.
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