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Brazil Import Duty Rate for Laptops & Computers

HS 8471 · Automatic data processing machines

Brazil MFN Import Duty Rate

0%

on CIF value

Brazil reduced II to 0% on laptops in 2023 as part of a digital economy initiative (Portaria CAMEX No. 87/2022). IPI and PIS/COFINS still apply.

How duty is calculated

1

CIF value

Product cost + international freight + insurance

2

Import duty (0%)

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

3

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: laptops & computers 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.

ChargeAt 0%
Import duty$0
ICMS/IPI (18%)$1,962
Total paid at the border$1,962

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 laptops & computers correctly

Heading 8471 covers automatic data-processing machines; laptops and notebooks are 8471.30 (portable, under 10 kg, with at least a CPU, keyboard and display).

  • Tablets are also 8471.30, but tablets with phone functions may be 8517
  • Monitors go to 8528 and printers to 8443
  • Laptop parts and accessories go to 8473

Compliance. Most markets give laptops 0% duty under the WTO Information Technology Agreement; safety and radio approvals (CE, FCC, BIS in India, KC in Korea) and battery shipping rules still 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 Laptops & Computers in Brazil?

The MFN (Most Favoured Nation) import duty rate for Laptops & Computers (HS 8471) in Brazil is 0% on the CIF value. Brazil reduced II to 0% on laptops in 2023 as part of a digital economy initiative (Portaria CAMEX No. 87/2022). IPI and PIS/COFINS still apply.

Is ICMS/IPI charged on Laptops & Computers 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 Laptops & Computers 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 8471.

How is import duty calculated for Laptops & Computers 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 0% 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 ↗
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