South America Customs Duty

Key Takeaways

• Brazil is currently the only South American market with sourced, verified figures on this site - see the full Brazil country guide for the complete breakdown.
• Unlike the EU, UK, or Oceania, Brazil has no value-based exemption that makes an import fully tax-free - its ICMS state tax always applies.
• Brazil’s rules changed three times between 2023 and 2026 and remain provisional pending congressional confirmation as of this page’s review - a genuinely fast-moving regulatory environment.
• We’ll add more South American markets here as their rules are verified to the same sourcing standard as Brazil’s.

Why Brazil Gets Its Own Deep Dive

Brazil runs one of the more complex cross-border e-commerce tax systems covered on this site. Its Remessa Conforme (“Compliant Shipment”) program splits treatment by whether the selling platform is certified: certified sellers (Shein, AliExpress, Shopee, Amazon Global, and others) get a $30 credit against the 60% federal Import Tax, and currently 0% Import Tax on purchases under $50 - a rate reinstated by a May 2026 provisional measure that Congress still needs to confirm into permanent law. Non-certified sellers face the full 60% rate with no relief at any value.

On top of the federal Import Tax, every import - certified or not, any value - also carries Brazil’s state-level ICMS tax (roughly 17-20%, calculated on a tax-on-tax basis that produces a notably higher effective rate than a simple percentage would suggest). Read the full breakdown, including worked numeric examples, on the Brazil country page.

More South American Markets Are Coming

South America includes several other large e-commerce markets - Argentina, Chile, and Colombia each run their own separate import tax systems. We’d rather ship one well-sourced country page at a time than publish estimates we haven’t verified, so this region page will grow as each market is added.

Frequently Asked Questions

Why doesn’t Brazil have a duty-free threshold like other countries on this site?

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

Is Brazil’s Remessa Conforme rate permanent?

Not currently - the 0%-under-$50 rate and the $30 credit come from a May 2026 provisional measure that Brazilian Congress must formally convert into law by roughly early-to-mid September 2026, or the rules revert to less favorable pre-May-2026 figures. Check the Brazil country page’s reviewed date before relying on the current rate.

Will you add other South American countries soon?

Yes - this page will expand as each additional market’s rules are researched and sourced to the same standard as Brazil’s.