This video is intended to be a primer on shipping international to Brazil. It outlines the holidays to avoid, commodity restrictions, basic documents and provides important Brazilian international shipping resource links.
We have prepared general step by step instruction on shipping an international package.
Important Points on Import To Brazil From USA
Brazil is a member of the World Trade Organization and enjoys normal trading relations with the United States.
In order to import into Brazil all importers must be registered with the Foreign Trade Secretariat (SECEX) of the Ministry of Industry, Commerce and Tourism (MICT). They will obtain a CPNJ - Cadastro Nacional de Pessoa Juridica.
Basic Documents (see Links Below)
- Certificate or Origin
- Commercial Invoices The inscription number on the Natural Person Register (CPF - Cadastro Pessoa Fisica) or in the General Taxpayer Register of the Revenue Ministry (CGC), of the consignee must appear on the commercial invoice for clearance. The absence of such a document will cause customs delays and additional fines.
- Commodity specific commercial invoices are needed for the following commodities:
Textiles
Marked or Mutilated Samples
Software on CD or DVD
Import Duties, Taxes, Fees and Fines
All commercial shipments or a shipment with a value over 3,000 USD are subject to duties and taxes.
Brazil uses a nationalized version of the Harmonized System (HS) for tariff classification known as the Nomenclatura Comum do MERCOSUL or NCM to calculate shipment value or NCM value.
The CIF value is defined as the NCM value + Insurance + Shipping
Brazil uses the MERCOSUL common external tariff (CET) for import duty which is a percentage (0-20%) of the CIF.
Shipments by air valued between 51 USD and 3,000 USD are subject to a flat 60% duty and tax on the FOB value of the shipment regardless of the commodity. [The FOB value is the value from the Incoterm of the import contract.]
Brazil also assesses the following taxes and fees on imports over and above duty and tax:
• Brokerage Fee –1% of C.I.F. value
• Warehouse Tax –1% of the import duty
• Fee for Handling Charges–varies according to value of product (from 20 USD to 100 USD)
• Administration Commission–currently fixed at 50 USD
• Additional Port Tax–two fees totaling 3 % of C.I.F. value
• A Merchant Marine Renewal Tax (MMR 25 percent of ocean freight charges on imports by sea.
• A Federal sales tax (IPI) that ranges between 5 and 15 percent
• State sales tax (ICMS) that is generally around 18 percent.
• Miscellaneous tax at 1% CIF
• Social Security tax is approximately 10 percent.
Summary of Brazilian Duties, Taxes Fees Associated With Imports of Most Products
Excise duties are payable on a number of commodities:
• alcoholic beverages,
• tobacco products
• minerals oils
• footwear
• rubber
• plastic
• metals
• raw hides & skins
• some electric machinery and others
Caution! Imports held up in customs are assessed a very high customs fee (or fine).
Good Luck and Good Shipping
Your How To Ship Advisor
Basic Documents
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June 10th, 2008 at 9:45 am
Thank you for this website and the videos and information. You are saving my life!