Administrative
- 26/11/2021 -
READING TIME: 2 MIN.

What are the import duties for e-commerce to Brazil?

The structure of import duties for sale of goods directly from a foreign merchant to a Brazilian consumer is very simple:

  • 0% – books, newspapers and magazines
  • 60% – via postal services
  • 85 to 88% – via courier companies

In addition to these, the Brazilian consumer will also have to pay custom clearance fees and the financial transaction tax known as IOF.

It is not legal to ship goods to Brazil under the Incoterm DDP scheme with delivered duty paid by the vendor. International merchants can estimate the final price including import duties for the consumer, but they cannot collect the payment for import duties. The import duties will have to be paid directly by the Brazilian consumer or a third party entity with legal representation in Brazil.

In many articles and import guides it is informed that imports of goods with a value below USD 50 are exempt from import duties to Brazil. This does not apply to e-commerce as all parcels that are delivered following a commercial transaction are subject to import duties.

Postal Shipping modality :

  • Importation tax = 60% of the Customs Value
  • Customs Value = Product Value + Freight

Courrier Shipping modality :

  • Importation tax = 60% of the Customs Value

ICMS = Varying according to the destination of the consignment

  • 17% => AC ES GO MT MS PA RR SC
  • 18% => RO AL AP AM BA CE DF MA PB PR PE PI RN RS SP SE TO RJ
  • 25% => MG
  • Customs Value = Product Value + Freight
  • Calculation of ICMS is the following = ( (Customs Value + Importation Tax )/ (100% – %ICMS) ) * %ICMS)