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Brazil Import Duty Rate for Solar Panels & PV Modules

HS 8541.40 · Photovoltaic cells and modules

Brazil MFN Import Duty Rate

12%

on CIF value

II 12% on PV modules. Brazil has been reviewing solar tariff policy in 2025–2026.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (12%)

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: solar panels & pv modules 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%
Import duty	$1,308
ICMS/IPI (18%)	$2,197
Total paid at the border	$3,505

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 solar panels & pv modules correctly

Subheading 8541.43 (8541.40 before HS 2022) covers photovoltaic cells assembled into modules or made up into panels.

Panels with built-in inverters or other devices beyond simple diodes may move to 8501
Inverters are 8504.40 and mounting structures go to their material chapter
PV modules from China and South-East Asia face anti-dumping and countervailing duties in the US and other markets

Compliance. US imports must pass Uyghur Forced Labor Prevention Act supply-chain checks; the EU forced-labour regulation applies from December 2027.

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 Solar Panels & PV Modules in Brazil?

The MFN (Most Favoured Nation) import duty rate for Solar Panels & PV Modules (HS 8541.40) in Brazil is 12% on the CIF value. II 12% on PV modules. Brazil has been reviewing solar tariff policy in 2025–2026.

Is ICMS/IPI charged on Solar Panels & PV Modules 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 Solar Panels & PV Modules 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 8541.40.

How is import duty calculated for Solar Panels & PV Modules 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% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.