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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇧🇷 Brazil

CUSTOMS AUTHORITYReceita Federal do Brasil — RFB (Brazilian Federal Revenue Service)
STANDARD VAT17%
DE MINIMIS (USD)US$50

De Minimis Threshold

THRESHOLD (USD)

US$50

LOCAL CURRENCY

USD $50

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Brazil significantly reformed its de minimis rules. As of August 2023, purchases from qualifying international retailers/platforms for individual buyers: up to USD $50 per purchase may use a simplified 20% flat rate with no import duty (Remessa Conforme program). Goods between USD $50–$3,000 face 60% import duty rate (simplified). The previous nominal de minimis was abolished for e-commerce from non-compliant sources. Gifts from individuals (not companies) up to USD $50 are generally duty-free.

As of: 2023-08-01

VAT / GST on Imports

17%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Import Declaration (DI — Declaração de Importação in SISCOMEX)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05Certificate of Origin (for Mercosur or other preference)
06RADAR — registration in SISCOMEX required for importers
07ANVISA notification or registration (for health regulated goods)
08MAPA phytosanitary or animal health certificate (for agricultural goods)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and ammunition (Army controlled; strict export/import restrictions)
  • Medicines and pharmaceuticals (ANVISA registration required for commercial imports)
  • Food products (MAPA — Ministry of Agriculture registration and inspection)
  • Chemicals and pesticides (IBAMA and ANVISA permits)
  • Endangered wildlife (IBAMA permit required)
  • Vehicles (DENATRAN and INMETRO certification)
  • Telecommunications equipment (ANATEL homologation required)

Prohibited Import Categories

  • Narcotics and controlled substances
  • Counterfeit goods
  • Pornographic material involving minors
  • Products from endangered species without permits
  • Certain weapons and explosives without permits
  • Radioactive materials without authorization

Special Notes

  • 01Brazil has high import taxes — Import Tax (II) + IPI (industrialized products tax) + PIS/COFINS + ICMS (state VAT) stack up, making total tax burden very high (can exceed 100% for some goods).
  • 02Brazil is part of Mercosur (with Argentina, Paraguay, Uruguay) which has a common external tariff.
  • 03SISCOMEX (Integrated Foreign Trade System) is Brazil's customs system.
  • 04Brazil signed an FTA framework with the EU (Mercosur-EU), though ratification was still pending as of 2025.
  • 05E-commerce reform (Remessa Conforme) changed the de minimis and simplified tariff rules in 2023.
  • 06ANVISA (National Health Surveillance Agency) oversees food, drugs, and cosmetic imports.
  • 07IBAMA handles environmental licensing for wildlife products.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Brazil.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog