Customs in Brazil

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Customs Procedures

Import Procedures
Every importer must be registered with the authorities in charge of foreign trade, SISEX, in order to integrate the Customs computer system, the SISCOMEX. This represents a costly investment, as the prerequisites, especially in terms of minimum capital, are considerable. The regime in place in Brazil has an automated process for issuing import licenses, except for a certain number of products listed below.
Specific Import Procedures
It is necessary to obtain a specific agreement from the ministry concerned for the following products: beverages, pharmaceutical or veterinary products, arms and munitions, as well as many cosmetics, rare metals, radioactive products or those which can damage the environment, and petroleum and all its derivatives.
Importing Samples
Imported samples will be considered by the Customs at their market value, unless there is a particular agreement according to the quantity and size of the samples.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
10.73 %, within the average for emerging countries.
You can find Customs duties by product on the International Customs Tariffs Bureau website.
Products Having a Higher Customs Tariff
Agricultural products, fermented liqueurs, IT and telecommunications equipment.
Preferential Rates
Member of MERCOSUR (Mercado Comun del Sur : Argentina, Brazil, Paraguay, Uruguay). Customs duties between member countries were theoretically abolished in 1994, but with many exceptions, according to the "adaptation regime" (Regime de adecuaçao): capital goods, information technologies, telecommunications sector, automobiles, sugar sector.
The Common External Tariff (CET) does not concern all products: only 75% of the tariff lines benefit from a single tariff. Moreover, there are a certain number of sensitive products according to the country (about 300 for Brazil) which are also exempted from this single tariff.
The CET was completely in place in 2006, with the following structure:
- 0% to 14% for capital goods;
- 16% to 20% for textiles, articles of clothing, consumer goods;
- 10% to 15% for metallurgy;
- 12% to 16% for agricultural products and the information processing and telecommunications sectors.


The countries apply the recommendations of the central institution more or less, according to their economic situation. It should also be noted that re-exporting within Mercosur does not entitle you to an exemption from duties: so if you export a product to Brazil, to sell it on to Argentina, you will pay Brazilian duty and then Argentine duty.
There are various Customs agreements, either between Mercosur and other countries (EU, Chile and Bolivia), or bilaterally between Brazil and other countries (Chile, Andean Pact).

Customs Classification
Brazil applies the Harmonized Customs system.
Method of Calculation of Duties
Ad valorem on the CIF value of the goods. Be careful, there are a certain number of minimum prices applied by Brazilian Customs for the calculation of duties.
Import Taxes (Excluding Consumer Taxes)
The cost of importing is composed of an import tax (II), and taxes on the standard added value (ICMS) and one which is added to industrial products (IPI).

Other taxes on entering the country:
- Guia de Importaçao: USD 70, a fixed sum paid to obtain an import license;
- Merchant Marine Renovation Fee: 25% of the total amount of the freight.
- shipments by plane between USD 50 and USD 3 000 subject to a tax of 60% on the FOB value of the goods.


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