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Brazil Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

Brazil MFN Import Duty Rate

16%

on CIF value

II 16% on smartphones. IPI 0% (phones exempt). PIS/COFINS ~9.25%. ICMS ~18%. Total effective rate ~50–60% of CIF.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (16%)

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: smartphones & mobile phones 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 16%
Import duty	$1,744
ICMS/IPI (18%)	$2,276
Total paid at the border	$4,020

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 smartphones & mobile phones correctly

Heading 8517 covers telephones for cellular networks (8517.13 for smartphones since HS 2022, 8517.14 for other mobile phones) and base stations and network equipment in 8517.6x.

Smartwatches with a SIM are classified as 8517.62, not as phones
Phone cases go to their material chapter (3926 plastic, 4202 leather) and chargers to 8504.40
Refurbished phones take the same code as new ones but may face different valuation rules

Compliance. Radio equipment needs type approval in most markets — CE/RED in the EU, FCC ID in the US, UKCA in Great Britain, IMDA in Singapore — and lithium batteries inside must be shipped under UN3481 rules.

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 Smartphones & Mobile Phones in Brazil?

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in Brazil is 16% on the CIF value. II 16% on smartphones. IPI 0% (phones exempt). PIS/COFINS ~9.25%. ICMS ~18%. Total effective rate ~50–60% of CIF.

Is ICMS/IPI charged on Smartphones & Mobile Phones 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 Smartphones & Mobile Phones 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 8517.12.

How is import duty calculated for Smartphones & Mobile Phones 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 16% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.