Complete Guide to Importing into Brazil

Importing is the process of buying goods or services from a foreign country for use, consumption or manufacturing at home. It is an activity regulated by the Receita Federal and involves paying taxes, meeting technical standards and specific documentation.

Brazil is one of the world's largest importers, led by technology products, oil, automotive goods and industrial inputs. Understanding the import process is essential for companies that want to cut costs, access global markets and stay competitive.

TRADEXA provides real-time trade intelligence for Brazilian importers, enabling competitor analysis, price monitoring and opportunity spotting in 60+ countries.

For Consumption or Use: Goods for the company's end use, with no manufacturing process. Pays all taxes at import.

For Manufacturing: Goods to be processed or transformed in Brazil. May use customs regimes such as drawback to suspend taxes.

Import on Behalf of Third Parties: Handled by an intermediary company (broker or trading) on behalf of the final importer.

Temporary Import: Goods entering the country temporarily, with no intent to stay. Used for trade shows, samples and events.

Simplified Import: Postal and courier parcels worth up to US$ 50 (II exemption) or up to US$ 500 (reduced 20% rate).

The main import documents include: Import Declaration (DI), Import Invoice, Bill of Lading, Commercial Invoice, Packing List, Certificate of Origin and other documents depending on the product (Technical Report, ANVISA Registration, etc).

Documentation varies with the type of goods, country of origin and customs regime used. Document errors are the leading cause of clearance delays.

The import tax burden is made up of several federal and state taxes:

• II (Import Tax): 0% to 35%, calculated on the customs value
• IPI (Tax on Manufactured Products): Varies by NCM, on customs value + II
• PIS-Import: 2.10% on the customs value
• COFINS-Import: 7.6% on the customs value
• ICMS: 4% to 18% depending on the state, on (customs value + II + IPI + PIS + COFINS)

Total tax burden can range from 20% to over 100% depending on the NCM and state. Use the Import Calculator to simulate real costs.

Brazil offers several customs regimes that can reduce or suspend taxes in specific operations:

• Drawback: Tax suspension for later export
• Sector Drawback: Benefit for the whole production chain
• Temporary Import: For temporary use without full taxation
• Bonded Warehouse: Storage with suspended taxes
• RECOF: PIS/COFINS credits for exporters
• REPETRO: For the oil sector
• Ex-tarifário: II reduction for equipment with no domestic equivalent