Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub) — 7-Page Customs Intelligence Hub
NIGHTLY AUDIT PASSEDAuthority: Receita Federal do Brasil (RFB) — Portal Único Siscomex (DUIMP) • Reviewed by: Borderless OS Global Customs & Statutory Review Board
[Quick Summary — Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub) Import VAT/GST, De Minimis & Deferral] Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub) assesses a standard 11.75% Import VAT/GST in BRL (official FX rate published by Banco Central do Brasil (PTAX) / Siscomex Rate). The commercial de minimis threshold is 50 USD (Programa Remessa Conforme (IN RFB No. 2146/2023 & Lei 14.902/2024)) — Under Brazil's Remessa Conforme program, certified B2C postal/courier shipments <= $50 USD pay a reduced 20% federal import tax (vs. 60%) plus 17% state ICMS. Commercial B2B cargo clears via the new Portal Único Siscomex DUIMP (Declaração Única de Importação), where Ex-Tarifário (0% capital/IT tariff) and EFTA–Mercosur preferences slash Brazil's cascading taxes!
| Competent Customs Authority | Receita Federal do Brasil (RFB) — Portal Único Siscomex (DUIMP) |
|---|---|
| Official Import Declaration Form | SISCOMEX DUIMP (SUBSTITUI DI) — DECLARAÇÃO ÚNICA DE IMPORTAÇÃO (DUIMP) — PORTAL ÚNICO SISCOMEX |
| Customs Valuation Basis | CIF (Valor Aduaneiro = FOB + International Freight & Insurance to Brazilian Port — Decreto 6.759/2009) |
| De Minimis Duty-Free Threshold | 50 USD (Programa Remessa Conforme (IN RFB No. 2146/2023 & Lei 14.902/2024)) |
| Primary Import VAT / GST & FX | 11.75% (BRL) • FX Authority: Banco Central do Brasil (PTAX) / Siscomex Rate |
| Outbound Export Filing Mandate | Brazil Outbound Export Mandate: Siscomex DU-E (Declaração Única de Exportação) |
| Effective Date | Tariff / Legal Code | Executive Order / Measure | Statutory Rule & Exemptions |
|---|---|---|---|
| 2025-03-12 | 9903.80.01 / 9903.85.01 | U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated) | Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas. |
| 2025-04-03 | 9903.94.01 | U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% Tariff | Assesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99). |
| 2025-04-05 | 9903.01.25 (Universal Baseline) / 9903.01.28 (US Content / Annex II Exempt) | U.S. IEEPA Universal Baseline (10%) & Country-Specific Reciprocal Tariff Schedule | Establishes a 10% universal baseline IEEPA duty (HTS 9903.01.25) on global imports into the United States effective April 5, 2025, with statutory exemptions for Annex II critical goods (pharmaceuticals, semiconductors, critical minerals, energy), Section 232 covered articles (which do not double-stack), U.S. content >=20% (9903.01.34), and Chapter 98 entries. |
| 2025-08-29 | 9903.01.xx / CSMS low-value processing | U.S. Commercial Section 321 De Minimis Suspension (All Origins, All Modes except a narrow postal gift) | Commercial shipments valued at or under $800 no longer enter duty-free and fee-free under 19 U.S.C. § 1321. Do not quote Section 321 as a live saving. A bona fide postal gift may still need a separate review; it is not auto-applied. |
📖 View Frequently Asked Customs Questions (3 Q&As)
Q: What is the customs de minimis threshold and valuation basis for importing into Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub)?
Verified Statutory Answer: Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub) assesses customs duties and import taxes using CIF (Valor Aduaneiro = FOB + International Freight & Insurance to Brazilian Port — Decreto 6.759/2009). The statutory de minimis threshold is 50 USD under Programa Remessa Conforme (IN RFB No. 2146/2023 & Lei 14.902/2024). Under Brazil's Remessa Conforme program, certified B2C postal/courier shipments <= $50 USD pay a reduced 20% federal import tax (vs. 60%) plus 17% state ICMS. Commercial B2B cargo clears via the new Portal Único Siscomex DUIMP (Declaração Única de Importação), where Ex-Tarifário (0% capital/IT tariff) and EFTA–Mercosur preferences slash Brazil's cascading taxes!
Q: What are the standard import VAT/GST rates and cash-flow deferral schemes in Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub)?
Verified Statutory Answer: Brazilian Federal Import Credits (IPI + PIS 2.1% + COFINS 9.65% = 11.75% — Lucro Real Creditable) (11.75% under Lei No. 10.865/2004 (PIS/PASEP-Importação & COFINS-Importação) & Reforma Tributária CBS/IBS): Brazilian companies operating under the 'Lucro Real' (Non-Cumulative) tax regime recover 100% of PIS (2.1%), COFINS (9.65%), IPI, and State ICMS as tax credits! AFRMM (Adicional ao Frete para Renovação da Marinha Mercante — 8% on Ocean Freight Only) (8.0% under Lei No. 10.893/2004 & Lei No. 14.301/2022 (BR do Mar Reduced Rate 8%)): Air freight is 100% exempt from AFRMM, and ocean cargo covered by Mercosur/FTA or Drawback Suspensão is exempt.
Q: Which Partner Government Agencies (PGAs) and product certifications are required at the border in Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub)?
Verified Statutory Answer: Shipments entering Brazil (Receita Federal — Siscomex DUIMP, Mercosur NCM & Ex-Tarifário Hub) are screened by Receita Federal do Brasil (RFB) — Portal Único Siscomex (DUIMP) alongside partner agencies including ANATEL (Agência Nacional de Telecomunicações — RF Homologation), INMETRO (Compulsory Safety Certification), ANVISA (Medical Devices, Cosmetics & Supplements), MAPA (Agriculture/Fisheries — VigiaAgro). Declarations are filed electronically via Portal Único Siscomex DUIMP (Declaração Única de Importação).
Layer 2 & Layer 7: Valuation, De Minimis, Import VAT/GST & Official FX
Valuation Basis: CIF (Valor Aduaneiro = FOB + International Freight & Insurance to Brazilian Port — Decreto 6.759/2009).
De Minimis Exemption: 50 USD (Programa Remessa Conforme (IN RFB No. 2146/2023 & Lei 14.902/2024)) — Under Brazil's Remessa Conforme program, certified B2C postal/courier shipments <= $50 USD pay a reduced 20% federal import tax (vs. 60%) plus 17% state ICMS. Commercial B2B cargo clears via the new Portal Único Siscomex DUIMP (Declaração Única de Importação), where Ex-Tarifário (0% capital/IT tariff) and EFTA–Mercosur preferences slash Brazil's cascading taxes!
Official Customs FX Authority: Banco Central do Brasil (PTAX) / Siscomex Rate (Benchmark Rate: 5.55 BRL/USD).
Statutory Border Taxes & Cash-Flow Deferral Rules
💡 Statutory Deferral / Exemption Rule: Brazilian companies operating under the 'Lucro Real' (Non-Cumulative) tax regime recover 100% of PIS (2.1%), COFINS (9.65%), IPI, and State ICMS as tax credits!
💡 Statutory Deferral / Exemption Rule: Air freight is 100% exempt from AFRMM, and ocean cargo covered by Mercosur/FTA or Drawback Suspensão is exempt.