Brazil Import Duty Rate for Footwear & Shoes
HS 6402–6405 · Footwear with various outer soles and uppers
Brazil MFN Import Duty Rate
35%
MERCOSUR: 0%
II 35%. Brazil protects domestic footwear manufacturing (strong shoe industry in Rio Grande do Sul).
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (35%)
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: footwear & shoes 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 35% |
|---|---|
| Import duty | $3,815 |
| ICMS/IPI (18%) | $2,649 |
| Total paid at the border | $6,464 |
ICMS/IPI is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.
Classifying footwear & shoes correctly
Chapter 64 covers footwear, classified by the material of the outer sole and the upper: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers, 6405 other.
- The upper's material is judged by the largest external surface area, not weight
- Sports shoes, waterproof boots and slippers each have their own subheadings with different rates
- Footwear duties are among the highest MFN rates (often 10–17% in the EU, up to 37.5% in the US)
Compliance. Footwear labelling rules apply in the EU (materials of upper, lining and sole), and many markets watch origin closely because of high rates.
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 Footwear & Shoes in Brazil?
The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in Brazil is 35% on the CIF value. II 35%. Brazil protects domestic footwear manufacturing (strong shoe industry in Rio Grande do Sul).
Is ICMS/IPI charged on Footwear & Shoes 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 Footwear & Shoes in Brazil?
Yes. MERCOSUR: 0%. MERCOSUR (Argentina, Paraguay, Uruguay), MERCOSUR–Egypt, MERCOSUR–Israel are the key agreements — verify origin requirements with your customs broker.
How is import duty calculated for Footwear & Shoes 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 35% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
TEC/TIPI (MERCOSUR Common External Tariff) official database ↗Quick facts