Brazil Customs Duty

Key Takeaways

• Brazil’s federal Import Tax (Imposto de Importação) is 60% on purchases between $50 and $3,000 - the same rate applies to certified and non-certified sellers, but certified sellers get a fixed $30 credit deducted from the tax owed.
• Purchases under $50 from a Remessa Conforme-certified platform currently pay 0% Import Tax, reinstated by Provisional Measure 1.357/2026 effective 13 May 2026.
• ICMS, a state-level tax of roughly 17-20%, always applies on top of the Import Tax, calculated on a “tax-on-tax” basis - there is no value or certification status that exempts an order from ICMS.
• The current 0%-under-$50 rate and the $30 credit are provisional, not permanent law - Congress must convert the measure by roughly early-to-mid September 2026 or it reverts to the pre-May-2026 rules (20% under $50, $20 credit).

How Brazilian Import Rules Work

Brazil’s Remessa Conforme (“Compliant Shipment”) program, run by Receita Federal do Brasil, splits treatment by whether the selling platform is certified as compliant - Shein, AliExpress, Shopee, Amazon Global, and Mercado Livre’s cross-border arm are commonly cited participants.

• Certified seller, under $50: 0% Import Tax (provisional - see the note on Congressional confirmation below). ICMS still applies.
• Certified seller, $50-$3,000: 60% Import Tax, minus a fixed $30 credit applied to the computed tax amount. ICMS applies on top.
• Non-certified seller, any value up to $3,000: a flat 60% Import Tax with no credit and no relief below $50. ICMS applies on top, and clearance is typically slower and more prone to customs holds than certified-platform shipments.
• Any seller, over $3,000: the simplified Remessa Conforme regime no longer applies - a full formal import declaration is required instead, a more involved process this guide’s calculator doesn’t estimate.

ICMS: The Tax That Never Goes to Zero

Unlike the EU, UK, Australia, or New Zealand, Brazil has no scenario where a commercial import is completely duty-free - ICMS, a state-level tax roughly comparable to a VAT, applies regardless of value or Remessa Conforme certification status. It’s also calculated on a “tax-on-tax” basis (Portuguese: “por dentro”), which is unusual internationally: rather than simply multiplying the goods value by the ICMS rate, the formula grosses up the base first - ICMS base = (goods value + Import Tax) ÷ (1 - ICMS rate), then ICMS = rate × that base. This produces a noticeably higher effective tax than a simple multiplication would suggest.

Worked example - $100 order, Remessa Conforme-certified seller:

• Import Tax: 60% × $100 - $30 credit = $30
• ICMS base: ($100 + $30) ÷ (1 - 0.17) = $156.63
• ICMS: 17% × $156.63 = $26.63
• Total landed cost: approximately $156.63 (about 57% added on top of the $100 goods price)

The same $100 order, non-certified seller:

• Import Tax: 60% × $100 = $60 (no credit)
• ICMS base: ($100 + $60) ÷ 0.83 = $192.77
• ICMS: $32.77
• Total landed cost: approximately $192.77 (about 93% added)

A Rule That’s Still Provisional

The 0%-under-$50 rate and the $30 credit both come from Provisional Measure 1.357/2026, signed by the Brazilian president on 12-13 May 2026. Under Brazilian law, a provisional measure (medida provisória) takes immediate effect but must be converted into permanent law by Congress within a fixed window - reporting as of mid-August 2026 put that deadline at roughly early-to-mid September 2026, with the joint congressional committee needed to review it facing procedural delays. If Congress fails to convert it in time, the rules revert to the pre-May-2026 structure: a 20% Import Tax (not 0%) on certified sub-$50 purchases, and a $20 credit (not $30) on the $50-$3,000 tier. This page will be updated once the measure’s fate is confirmed - check the reviewed date above before relying on the current 0% figure for a purchase you’re planning.

Frequently Asked Questions About Customs Duty in Brazil

Why does Brazil not have a simple duty-free threshold like the EU or UK?

Because ICMS, the state-level tax, applies to every commercial import regardless of value or platform certification - there’s no equivalent to the EU’s “under €150, VAT only” or Australia’s “under A$1,000, GST only, no duty” structure. The federal Import Tax can drop to 0% for small certified purchases, but ICMS never does.

What is Remessa Conforme, exactly?

It’s a Receita Federal program (launched August 2023) that lets e-commerce platforms register as “compliant,” in exchange for faster customs clearance and, currently, a reduced tax burden on their customers’ low-value purchases. Non-certified sellers face the same 60% base rate with no relief and typically slower, more inspection-prone clearance.

Is the $30 discount the same as the whole tax being waived?

No - it’s a fixed dollar credit subtracted from the computed 60% Import Tax, not an exemption. On a $50 order from a certified seller, for example, the computed tax (60% × $50 = $30) is fully offset by the $30 credit, but ICMS still applies on top regardless.

What happens if Congress doesn’t confirm the May 2026 measure?

The rules would revert to what was in place before 13 May 2026: a 20% Import Tax (not 0%) on certified purchases under $50, and a $20 (not $30) credit on the $50-$3,000 tier. ICMS treatment wouldn’t change either way.

Does the ICMS rate vary by Brazilian state?

Yes - it’s set state by state, generally in the 17-20% range under a national coordination agreement (Convênio ICMS 81/2023). This guide uses 17%, the low end of that range, as its calculator estimate.