Customs Duty Calculator

Brazil – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Brazil whether by a private individual or a commercial entity.

The valuation method is CIF.

In addition to duty, imports are subject to:

  1. state sales tax (ICMS)
  2. federal tax (PIS PASEP and COFINS)
  3. excise tax (IPI)
  4. storage fee
  5. air handling fee
  6. airport fee
  7. declaration fee.

Below table provide the Duty and Sales tax for Brazil:

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 35% 22.77%
  • ICMS means a sales tax, it varies from state to state, bellow table provide for each state
  • ICMS = ICMS%(CIF value + duty + any excise + federal taxes if any)
  1. No minimum threshold in Brazil for imports through online or telephone purchases
  2. duty and taxes are exempted if value up to US$50 and sender and receiver are private individuals&nbsp

Brazil provides some flat tax rate as given below:

  1. by post = FOB up to US$3,000 flat Import Tax of 60% on the CIF value
  2. by courier = FOB up to US$3,000 flat Import Tax of 60% on the CIF value and ICMS (sales tax)at 18% of the sum of the CIF value and Import Tax.

Sales Tax for different states in Brazil

State Percentage
Acre 17%
Alagoas 17%
Amapá 17%
Bahia 17%
Ceará 17%
Distrito Federal 17%
Espírito Santo 17%
Goiás 17%
Maranhão 17%
Mato Grosso 17%
Mato Grosso do Sul 17%
Minas Gerais 18%
Pará 17%
Paraíba 17%
Paraná 18%
Pernambuco 17%
Piauí 17%
Rio de Janeiro 19%
Rio Grande do Norte 17%
Rio Grande do Sul 17%
Rondônia 17%
Roraima 17%
Santa Catarina 17%
São Paulo 18%
Sergipe 17%
Tocantins 17%
  1. Federal Excise Tax. = 0% to 300% on the CIF value of an import
  2. Storage fee = 1% (CIF value + duty)
  3. Air Handling fee = 0.015 USD per kg
  4. Airport fee = 50% (storage fee + air handling fee)
  5. Declaration fee = flat BRL 185 per shipment