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Brazil Import Duty Rate for Jewellery & Precious Metals

HS 7113 / 7114 · Articles of jewellery and goldsmiths' wares

Brazil MFN Import Duty Rate

18%

on CIF value

II 18% on gold and silver jewellery.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (18%)

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: jewellery & precious metals 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 18%
Import duty	$1,962
ICMS/IPI (18%)	$2,315
Total paid at the border	$4,277

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 jewellery & precious metals correctly

Heading 7113 covers jewellery of precious metal or metal clad with precious metal; 7117 covers imitation (costume) jewellery and 7116 articles of pearls and stones.

Gold-plated base-metal jewellery is 7117 (imitation), not 7113
Watches go to Chapter 91 even when made of gold
Loose diamonds are 7102 and loose gemstones 7103

Compliance. Precious-metal jewellery often needs hallmarking (UK, India) and diamonds need Kimberley Process certificates; jewellery from some origins faces sanctions screening.

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 Jewellery & Precious Metals in Brazil?

The MFN (Most Favoured Nation) import duty rate for Jewellery & Precious Metals (HS 7113 / 7114) in Brazil is 18% on the CIF value. II 18% on gold and silver jewellery.

Is ICMS/IPI charged on Jewellery & Precious Metals 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 Jewellery & Precious Metals 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 7113 / 7114.

How is import duty calculated for Jewellery & Precious Metals 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 18% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.