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Brazil Import Duty Rate for Food Supplements & Vitamins

HS 2106 / 3004 · Food preparations and medicaments

Brazil MFN Import Duty Rate

12–14%

on CIF value

II 12–14%. Classification varies between food preparations and medicaments.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (12–14%)

Applied to CIF value. EU, UK, and most countries use CIF.

ICMS/IPI (18%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: food supplements & vitamins worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Brazil charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to BRL at the official exchange rate on the day of import.

Charge	At 12%	At 14%
Import duty	$1,308	$1,526
ICMS/IPI (18%)	$2,197	$2,237
Total paid at the border	$3,505	$3,763

ICMS/IPI is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 12–14% range. Excise, anti-dumping duties and broker fees are not included.

Classifying food supplements & vitamins correctly

Food supplements are usually heading 2106 (food preparations not elsewhere specified); products presented as medicines with a therapeutic dose go to 3004.

Protein powders are 2106 unless they are pure whey (0404) or another single ingredient
Capsules of a single vitamin can be 2936 when not put up for retail sale
Presentation and dosage, not the label word 'supplement', decide 2106 vs 3004

Compliance. Food supplements need food-safety registration in most markets — FDA facility registration and prior notice in the US, notification to the national authority in EU member states — and claims rules apply.

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.

Frequently asked questions

What is the import duty rate for Food Supplements & Vitamins in Brazil?

The MFN (Most Favoured Nation) import duty rate for Food Supplements & Vitamins (HS 2106 / 3004) in Brazil is 12–14% on the CIF value. II 12–14%. Classification varies between food preparations and medicaments.

Is ICMS/IPI charged on Food Supplements & Vitamins imports to Brazil?

Yes. Brazil charges ICMS/IPI at 18% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Food Supplements & Vitamins in Brazil?

Brazil has free trade agreements with MERCOSUR (Argentina, Paraguay, Uruguay), MERCOSUR–Egypt, MERCOSUR–Israel. Check whether your origin country qualifies for a preferential rate on HS 2106 / 3004.

How is import duty calculated for Food Supplements & Vitamins entering Brazil?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 12–14% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.