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Customs clearance and valuation in Brazil

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Last verified: 2026-10-27 · Status: Stable

Every import declaration in Brazil goes through a customs value review against the WTO Customs Valuation Agreement, and the customs value includes international freight and insurance to the Brazilian port, airport or border point. After registration the declaration is selected for a conference channel; the grey channel adds a fraud review on top of document and physical checks, with a 16 day deadline for that review. Goods left in bonded premises without starting clearance for 90 days are treated as abandoned and can be forfeited, so the clearance clock matters as much as the tax bill.

USD conversions use the Banco Central do Brasil PTAX selling rate of 26 October 2026, BRL 5.5007 per USD.

Key facts

Customs valuation basis	WTO Customs Valuation Agreement (GATT 1994 Article VII) Decreto nº 6.759/2009, art. 76, as of 2026-10-27 · in force
International freight and insurance in customs value	Included up to the point of entry Decreto nº 6.759/2009, art. 77, as of 2026-10-27 · in force
Deadline for fraud review during customs conference	16 daysIN SRF 680/2006, art. 41-B, as worded by IN RFB 1.986/2020, as of 2026-10-27 · in force
Days in bonded premises without starting clearance before goods count as abandoned	90 daysDecreto-Lei nº 1.455/1976, art. 23, II, a, as of 2026-10-27 · in force
Days after clearance stops through importer's fault before goods count as abandoned	60 daysDecreto-Lei nº 1.455/1976, art. 23, II, b, as of 2026-10-27 · in force

The rule

1. Every import declaration is subject to a review of the declared customs value, which checks that the value was set under the Customs Valuation Agreement (Article VII of GATT 1994).Decreto nº 6.759 (Regulamento Aduaneiro), art. 76, 2009-02-05 official text · verified 2026-10-27

2. Whatever valuation method applies, the customs value includes the cost of transport of the goods to the port, airport or border point where customs formalities take place, the loading, unloading and handling costs tied to that transport, and the insurance for those stages. Costs incurred inside Brazil and shown separately from transport are excluded, under a 2022 amendment.
Example: Goods bought FOB for BRL 550,070 with BRL 44,006 of ocean freight and BRL 2,750 of insurance have a customs value of BRL 596,826, which is the base for import duty and for PIS and COFINS import. / FOB USD 100,000 plus USD 8,000 of freight and USD 500 of insurance gives a customs value of USD 108,500.Decreto nº 6.759, art. 77, 2009-02-05 official text · verified 2026-10-27

3. When one declaration covers goods under several NCM codes, transport costs are split by net weight and insurance by the value of the goods at the loading point.Decreto nº 6.759, art. 78, 2009-02-05 official text · verified 2026-10-27

4. Under the transaction value method, costs after import for construction, installation, assembly, maintenance or technical assistance are left out of the customs value if they are shown separately, and so are transport and insurance inside Brazil after the point of entry. Interest under a purchase financing contract is also excluded if it is shown separately, agreed in writing and at a rate within usual market levels, whoever the lender is.Decreto nº 6.759, arts. 79 and 80, 2009-02-05 official text · verified 2026-10-27

5. Customs may reject the transaction value, in a reasoned opinion, when it has doubts about the declared value and the importer's evidence is not enough, and may then ask the customs administration of the exporting country for information. If the importer has not kept the required documents and the value is in doubt, a substitute method is used.Decreto nº 6.759, arts. 82 and 84, 2009-02-05 official text · verified 2026-10-27

6. A declaration may be selected for the grey conference channel, in which customs carries out the document review, the physical check of the goods and an inquiry into signs of fraud. Signs of fraud found in a declaration routed to any other channel can still support a later audit, and the inquiry into signs of fraud during conference, in any channel, must be finished within 16 days of the declaration being assigned to the auditor in charge.Instrução Normativa SRF nº 680 of 2 October 2006, as amended by Instrução Normativa RFB nº 1.986, IN SRF 680 arts. 21, IV, 23 and 41-B, as worded by IN RFB 1.986 art. 26, 2020-10-29 official text · verified 2026-10-27 · changed: IN RFB 1.986, in force since 1 December 2020, reworded the grey channel in art. 21, IV of IN SRF 680 and added the 16 day deadline in art. 41-B.

7. When clearance is interrupted so that the importer can meet a customs demand, the clock for treating the goods as abandoned starts to run, and the 16 day fraud review deadline is suspended.Instrução Normativa SRF nº 680, as amended by Instrução Normativa RFB nº 1.986, IN SRF 680 art. 43, as worded by IN RFB 1.986 art. 26, 2020-10-29 official text · verified 2026-10-27

8. Goods are treated as abandoned, a form of damage to the Treasury punished with forfeiture, when they stay in bonded premises for 90 days after unloading without clearance being started, for 60 days after clearance stops because of an act or omission of the importer, or for 45 days after the end of the permitted stay in a bonded warehouse or secondary zone facility.Decreto-Lei nº 1.455, art. 23, II, a, b and d, and § 1, 1976-04-07 official text · verified 2026-10-27

9. An importer certified as an Authorized Economic Operator at the OEA-C Qualificado level may register its import declaration before the cargo arrives by sea or air, gets immediate channel selection, a lower rate of selection for checks and priority treatment; at the OEA-C Referência level declarations are not selected for channels other than green, save for serious signs of irregularity, intelligence alerts or national security cases.Instrução Normativa RFB nº 2.318, arts. 11, III to VI, and 12, II and § 2, 2026-03-26 official text · verified 2026-10-27

Item	Treatment	Article
International freight to the point of entry	Included	art. 77, I
Loading, unloading and handling tied to that transport	Included	art. 77, II
Insurance for those stages	Included	art. 77, III
Costs incurred in Brazil shown separately from transport	Excluded	art. 77, as amended in 2022
Installation, assembly, maintenance, technical assistance after import, shown separately	Excluded	art. 79
Financing interest shown separately, in writing, at market rates	Excluded	art. 80
Software media: only the cost of the carrier medium counts, if shown separately	Partly excluded	art. 81

What goes into and stays out of the customs value (Decreto 6.759/2009, arts. 77 to 81)

Worked example

Customs value: an importer buys machinery FOB USD 100,000 (BRL 550,070), pays USD 8,000 of freight (BRL 44,006) and USD 500 of insurance (BRL 2,750). The customs value is USD 108,500, about BRL 596,826.
Taxes that follow: on that base PIS import at 2.1 percent is about BRL 12,533 and COFINS import at 9.65 percent about BRL 57,594 (Lei 10.865, art. 8, I), before import duty at the TEC rate for the NCM, IPI and ICMS.
Clock: if the container is unloaded on 1 March and clearance is not started by 30 May, the goods reach the 90 day abandonment mark under Decreto-Lei 1.455 art. 23, II, a, and the importer risks forfeiture.

Step by step

Before shipping, confirm the NCM code, the TEC rate and any license needs; keep the commercial invoice, transport document, insurance policy and proof of payment, since the declared value must be supported by documents.
Agree Incoterms that make it clear who pays freight and insurance to the Brazilian point of entry, because those costs are added to the customs value whatever the contract price.
Show separately on the invoice any installation, technical assistance or financing interest, so that they can be kept out of the customs value under arts. 79 and 80.
Register the import declaration in Siscomex promptly after arrival, and in any case well before the 90 day mark; answer any customs demand quickly, because the abandonment clock runs while clearance is interrupted.
If the declaration goes to the grey channel, expect a fraud review of up to 16 days from assignment to the auditor, and prepare evidence of real buyer status, funds and price.
For regular importers, weigh certification as an Authorized Economic Operator to gain pre arrival registration and fewer checks.

Common traps

Leaving freight and insurance out of the declared value: art. 77 adds them to the customs value regardless of Incoterm.
Bundling installation or interest into the unit price: unless shown separately, they become part of the customs value and are taxed.
Treating a delay as harmless: once clearance is interrupted for a customs demand, the abandonment clock runs (IN SRF 680 art. 43), and 60 days of inaction after an interruption is enough for abandonment.
Assuming a green channel result closes the matter: signs of fraud found in any channel can support a later audit under IN SRF 680 art. 23.

Sources

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