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Importing and exporting in Brazil: the core rules

Last verified: 2026-10-25 · Status: Changing

To import or export, a Brazilian company first needs Siscomex registration (RADAR), granted as Expressa, Limitada (US$50,000 or US$150,000 of imports per six months) or Ilimitada. Imports pay import duty at the Mercosur Common External Tariff rate plus IPI, PIS and COFINS import and ICMS; exports are constitutionally free of ICMS, PIS and COFINS, and of the future IBS, with credits kept. Drawback suspends import taxes on inputs used in exported goods, and exporters may keep their export receipts abroad.

USD conversions use the Banco Central do Brasil PTAX selling rate of 23 October 2026, BRL 5.0377 per USD.

Key facts

Import ceiling, Limitada RADAR lower tier, per six months	50000 USDInstrução Normativa RFB nº 1.984/2020, art. 17, I, as of 2026-10-25 · in force
Import ceiling, Limitada RADAR upper tier, per six months	150000 USDInstrução Normativa RFB nº 1.984/2020, art. 17, II, as of 2026-10-25 · in force
Inactivity period after which importer and exporter registration lapses	12 monthsInstrução Normativa RFB nº 1.984/2020, art. 47, as of 2026-10-25 · in force
Customs union and common external tariff	Mercosur Tratado de Assunção, Decreto nº 350/1991, art. 1, as of 2026-10-25 · in force
PIS/PASEP import, general rate on goods	2.1 %Lei nº 10.865/2004, art. 8, I, a, as of 2026-10-25 · in force
COFINS import, general rate on goods	9.65 %Lei nº 10.865/2004, art. 8, I, b, as of 2026-10-25 · in force
Indirect taxes on exports (ICMS, PIS, COFINS, future IBS)	Immune, credits kept Constituição Federal, arts. 149 § 2 I, 155 § 2 X a, 156-A § 1 III, as of 2026-10-25 · in force
Export proceeds may be kept abroad	Yes, no limit Lei nº 11.371/2006, art. 1, as worded by Lei nº 14.286/2021, as of 2026-10-25 · in force
Exports of goods, 2025 (balance of payments)	350.9 USD billionBanco Central do Brasil, external sector statistics release of 26 January 2026, as of 2025-12-31 · in force
Imports of goods, 2025 (balance of payments)	290.9 USD billionBanco Central do Brasil, external sector statistics release of 26 January 2026, as of 2025-12-31 · in force
Goods trade surplus, 2025 (balance of payments)	60.0 USD billionBanco Central do Brasil, external sector statistics release of 26 January 2026, as of 2025-12-31 · in force

The rule

1. Any company acting as importer, exporter or other declarant of goods must be registered (habilitação, commonly called RADAR) in Siscomex in one of three modalities: Expressa for listed corporations and their wholly owned subsidiaries and for state companies; Limitada where estimated financial capacity is up to US$150,000; Ilimitada above that. The modality and limit are set by the Habilita system from an estimate of financial capacity, and Receita Federal may review the estimate at any time.Instrução Normativa RFB nº 1.984 (Receita Federal), in force since 1 December 2020, as amended, arts. 16 and 18, 2020-10-27 official text · verified 2026-10-25

2. A Limitada declarant may import, in each consecutive six month period, up to US$50,000 (or the equivalent in other currency) if its estimated financial capacity is at or below that amount, or up to US$150,000 if it is above US$50,000 and at or below US$150,000. Imports count at customs value plus freight and insurance to the place of unloading; exports are not subject to these limits.
Example: The US$50,000 tier equals about BRL 251,885 of CIF imports per six months, and the US$150,000 tier about BRL 755,655. / A new subsidiary placed in the US$50,000 tier that plans a first US$80,000 CIF shipment must ask for a review of its estimate before shipping, or split shipments across six month periods.Instrução Normativa RFB nº 1.984, art. 17, caput, items I and II, §§ 1 and 2, 2020-10-27 official text · verified 2026-10-25

3. A declarant in whose name no act is recorded in the foreign trade systems for twelve months is automatically deregistered; the clock runs from the grant of registration or from the last operation, and a new registration request may then be filed.Instrução Normativa RFB nº 1.984, art. 47, 2020-10-27 official text · verified 2026-10-25

4. Import duty is calculated by applying the rates of the Mercosur Common External Tariff (TEC) to the customs value, and the foreign trade chamber (CAMEX) may change import duty rates within the limits set by law. Goods imported at a zero duty rate still bear internal taxes.Decreto nº 6.759 (Regulamento Aduaneiro), arts. 90, 92 and 93, 2009-02-05 official text · verified 2026-10-25

5. On imports of goods, PIS/PASEP import is generally 2.1 percent and COFINS import 9.65 percent of the customs value, with different rates for listed products.
Example: On a customs value of BRL 1,000,000, PIS import is BRL 21,000 and COFINS import BRL 96,500, a total of BRL 117,500 before import duty, IPI and ICMS. / On a customs value of about USD 198,503, PIS and COFINS import come to about USD 23,324.Lei nº 10.865, as worded by Medida Provisória nº 668 of 2015, art. 8, item I, 2004-04-30 official text · verified 2026-10-25

6. Exports are constitutionally immune from indirect taxes: social contributions such as PIS and COFINS do not apply to export revenue, ICMS does not apply to goods sent abroad or services to recipients abroad with credits on prior stages kept, and the new IBS created by the 2023 tax reform will not apply to exports, with the exporter keeping its input credits.Constituição Federal, as amended by Emendas Constitucionais nº 33 of 2001, nº 42 of 2003 and nº 132 of 2023, art. 149, § 2, I; art. 155, § 2, X, a; art. 156-A, § 1, III, 2003-12-19 official text · verified 2026-10-25 · changed: Emenda Constitucional nº 132 of 20 December 2023 extended export immunity, with full credit retention, to the new IBS that replaces ICMS and ISS during the tax reform transition.

7. Under drawback suspension, a company authorized by the Foreign Trade Secretariat (SECEX) may buy locally or import inputs used or consumed in making a product to be exported with import duty, IPI, PIS, COFINS, PIS import and COFINS import suspended; the suspension also covers inputs for repair, creation, cultivation or extraction of exported products and intermediate manufacturers supplying exporters.
Cost to do it: Taxes on qualifying inputs are suspended rather than paid at purchase or clearance, so no up front tax outlay is needed for the covered import duty, IPI, PIS, COFINS, PIS import and COFINS import.
Example: Imported inputs with a customs value of BRL 1,000,000 used in exported goods avoid at least BRL 117,500 of PIS and COFINS import paid up front, plus the import duty and IPI that would otherwise apply. / About USD 23,324 of PIS and COFINS import on USD 198,503 of inputs is not paid up front.Lei nº 11.945; Decreto nº 6.759 (Regulamento Aduaneiro), Lei 11.945 art. 12, §§ 1 and 2; Decreto 6.759 art. 383, 2009-06-04 official text · verified 2026-10-25

8. Residents may keep abroad the foreign currency received from exports of goods and services, with no limits set by the National Monetary Council and no restriction on how the funds are used, since the former limits and use restrictions were repealed by the new FX law.Lei nº 11.371, as worded by Lei nº 14.286 of 29 December 2021, Lei 11.371 art. 1; Lei 14.286 art. 26, 2021-12-29 official text · verified 2026-10-25 · changed: Lei 14.286, in force one year after its publication at the end of 2021, removed the National Monetary Council limits and the rule that funds kept abroad could only be used for the exporter's own investments, financial applications or obligations.

9. Brazil is a founding member of Mercosur, created with Argentina, Paraguay and Uruguay as a common market with free circulation of goods among member states through elimination of customs duties and non tariff restrictions, a common external tariff and a common trade policy toward third countries. For the Argentine side of this relationship, see The Argentine Thread guide.Tratado de Assunção, promulgated by Decreto nº 350, art. 1, 1991-11-21 official text · verified 2026-10-25

Modality	Who	Import ceiling per six months
Expressa	Listed corporations and their wholly owned subsidiaries; state owned companies and mixed capital companies	No ceiling set in art. 17
Limitada, lower tier	Estimated financial capacity up to US$50,000	US$50,000 (about BRL 251,885)
Limitada, upper tier	Estimated financial capacity above US$50,000 and up to US$150,000	US$150,000 (about BRL 755,655)
Ilimitada	Estimated financial capacity above US$150,000	No ceiling

RADAR registration modalities under IN RFB 1.984/2020, arts. 16 and 17 (BRL at PTAX 5.0377 of 23 October 2026)

Item	USD billion	Change on 2024
Exports of goods	350.9	up 3.2%
Imports of goods	290.9	up 6.2%
Goods surplus	60.0	down 8.9%

Brazil goods trade, 2025, balance of payments basis (Banco Central do Brasil, 26 January 2026)

Worked example

Importing inputs: a manufacturer imports components with a customs value of BRL 1,000,000 (about USD 198,503). PIS import at 2.1 percent is BRL 21,000 and COFINS import at 9.65 percent is BRL 96,500 (about USD 23,324 together), before import duty at the TEC rate for the NCM code, IPI and ICMS, which are each computed on their own bases.
Same inputs under drawback suspension: if the finished goods are exported and the company is authorized by SECEX, those BRL 117,500 of PIS and COFINS import, and the import duty and IPI, are suspended rather than paid and later recovered through credits, which frees working capital for the export cycle.
Exporting the output: the export sale bears no ICMS, PIS or COFINS, the company keeps the credits on its inputs, and it may leave the US dollar receipts in an account abroad instead of converting them in Brazil.

Step by step

Set up the Brazilian entity and its CNPJ, then file for RADAR registration in the Habilita system on the Portal Único de Comércio Exterior; most requests are decided automatically, some are routed to manual review through a digital dossier.
Check the modality and ceiling granted; if the US$50,000 or US$150,000 tier is too low for the import plan, ask Receita Federal to review the financial capacity estimate with supporting documents before the first large shipment.
Classify each product under the Mercosur NCM code and look up the TEC rate, any CAMEX reduction and any antidumping duty; check whether a non tax license is required from agencies such as Anvisa, MAPA or Inmetro.
For export manufacturing, apply to SECEX for drawback authorization before buying or importing the inputs.
Register each import or export declaration in Siscomex, pay or suspend the taxes, clear the goods and close the exchange contract with an authorized bank, or keep export proceeds abroad.
Record at least one operation every twelve months, or plan to file a new registration request, because inactive registrations lapse automatically.

Common traps

Treating the Limitada ceiling as annual: it applies to each consecutive six month period and is measured at customs value plus freight and insurance, so a single large shipment can exceed it.
Letting the registration lapse during a pause in trading: twelve months without any act in the foreign trade systems triggers automatic deregistration under art. 47.
Assuming a zero TEC rate means a tax free import: under art. 93 of the Customs Regulation, IPI, PIS and COFINS import and ICMS still apply.
Starting drawback purchases before SECEX authorization: only a company authorized by SECEX may buy or import with suspension under Lei 11.945 art. 12, § 2.
Missing the reform timeline: export immunity carries over to IBS, but import taxes are being restructured as CBS and IBS replace PIS, COFINS, ICMS and ISS, so cost models need annual updates.

Sources

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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