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Customs duties and import taxes in Brazil

Last verified: 2026-10-25

Imports into Brazil bear import duty (II) at the Mercosur Common External Tariff rate for the product's NCM code, plus IPI, PIS and COFINS import and state ICMS. The II base is the customs value under the WTO valuation rules, and rates can be changed by the foreign trade chamber (CAMEX). From 2027 IPI is zeroed outside the Manaus Free Trade Zone and the CBS and IBS replace import PIS, COFINS and, by 2033, ICMS.

The rule

1. Import duty applies to foreign goods, and the taxable event is the entry of goods into Brazilian customs territory.Decree 6,759/2009 (Customs Regulation), arts. 69 and 72, 2009-02-05 official text
2. The II base is the customs value determined under the GATT 1994 Customs Valuation Agreement.Decree 6,759/2009, art. 75, 2009-02-05 official text
3. The II is calculated by applying the rates in the Common External Tariff (TEC) to the base.Decree 6,759/2009, art. 90, 2009-02-05 official text
4. CAMEX may change import duty rates within legal limits.Decree 6,759/2009, art. 92, 2009-02-05 official text
5. PIS import and COFINS import on goods are generally 2.1% and 9.65%, with higher rates for listed products such as pharmaceuticals and cosmetics.Law 10,865/2004, art. 8, 2004-04-30 official text
6. Imported goods resold interstate without industrialization, or with import content above 40%, bear 4% interstate ICMS.Senate Resolution 13/2012, art. 1, 2012-04-25 official text
7. From 2027 IPI rates are reduced to zero except for products with incentivized industrialization in the Manaus Free Trade Zone.Constitutional Amendment 132/2023, art. 126, item III ADCT, 2023-12-20 official text

Worked example

Goods with a customs value of BRL 1,000,000 (about USD 198,503). If the product's NCM code carried a 10% TEC rate (an illustration; look up the actual rate), II would be BRL 100,000 (about USD 19,850). PIS import at 2.1% would be BRL 21,000 and COFINS import at 9.65% BRL 96,500 (about USD 19,156). IPI and ICMS are added on their own bases. USD at the BCB PTAX selling rate of 23 October 2026, BRL 5.0377 per USD.

Step by step

  1. Classify the goods under the NCM and check the TEC rate, any ex tarifário reduction and anti dumping duties.
  2. Obtain RADAR authorization to operate in Siscomex.
  3. Check non tax licences (Anvisa, Mapa, Inmetro and others).
  4. Register the import declaration, pay taxes and clear the goods.
  5. Record the import for exchange purposes with an authorized bank.

Common traps

  • Misclassifying the NCM code, the most common trigger of customs penalties.
  • Undervaluing goods relative to the valuation rules.
  • Forgetting that import PIS and COFINS are creditable only for non-cumulative taxpayers.

Sources

Related pages

Related: Brazil country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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