Brazil — Import Procedures & Duties

The Secretaria da Receita Federal do Brasil (RFB, Federal Revenue Secretariat of Brazil) administers all customs activities for goods entering Brazil, including inspection, control, and taxation of import transactions. The RFB operates under the authority of Decreto 6.759 of 5 February 2009 (Regulamento Aduaneiro), which consolidates and systematizes Brazil's customs legislation. Article 15 of Decreto 6.759 provides that customs administration encompasses inspection and control over foreign trade, essential to the defense of national revenue interests, throughout Brazilian customs territory.

Lei 12.350 of 20 December 2010 reinforced the RFB's technical and operational authority over alfandegamento (bonding of customs zones), specifying RFB competencies over the technical and operational requirements for such zones and customs-controlled precincts. Article 34 of that law mandates that the RFB define requirements for all bonding and customs-controlled locations, including authorization of remote-access systems and supervised procedures by Auditor-Fiscal da Receita Federal do Brasil.

Recent developments:

• The legal basis for Brazil's Authorised Economic Operator (OEA) program has been strengthened and updated. Lei Complementar nº 225, published in January 2026, codified the OEA program into statute for the first time. Instrução Normativa RFB nº 2.318 of 26 March 2026 (effective April 2026) restructured the OEA certification modalities, criteria, and requirements. Portaria COANA nº 187/2026 operationalizes these changes, taking full effect as of 15 April 2026, and repeals prior Portaria COANA 164/2024. Relevant procedural updates include streamlined certification, documentation waivers, and updated definitions of certification levels.

• On 26 May 2026, Instrução Normativa RFB nº 2.326/2026 amended the customs valuation and import procedures to address payment of imports in cryptocurrencies. This change clarifies that, where payment in non-legal-tender digital assets (e.g. cryptocurrencies) is involved in an import, valuation must use secondary WTO customs-valuation methods—not the declared value—reflecting the RFB’s response to market trends and risk of manipulation in crypto-settled trade. This change supplements existing ad valorem and procedural rules under Decreto 6.759/2009 and IN RFB nº 2.090/2022.

Customs inspection authority continues to be conferred on Auditores-Fiscais da Receita Federal do Brasil and, under their supervision, Analistas-Tributários, with verification procedures governed by Decreto-Lei 37/1966 as amended. The Siscomex (Sistema Integrado de Comércio Exterior) remains the unified electronic platform for all customs submissions, and all import records are subject to the five-year document retention and presentation provisions of Decreto 6.759/2009, Article 18.

Brazil continues not to have a stand-alone Customs Code, but rather a consolidated regulatory decree (the Regulamento Aduaneiro), supplemented by evolving statutes, normative instructions, and portarias that adjust Brazil's alignment to international and MERCOSUL standards.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro) Source: Lei 12.350, de 20 de dezembro de 2010 Source: Lei Complementar nº 225, de 2026 Source: Instrução Normativa RFB nº 2.318, de 26 de março de 2026 Source: Portaria COANA nº 187, de 7 de abril de 2026 Source: Instrução Normativa RFB nº 2.326, de 24 de maio de 2026

Brazil imposes a multi-layered federal tax structure on imports, with each successive tax calculated on a base that includes the preceding tax, producing a cumulative (cascading) burden. The four principal federal levies are the Imposto de Importação (II, Import Duty), the Imposto sobre Produtos Industrializados (IPI, Excise Tax on Industrialized Products), and the social contributions PIS-Importação and COFINS-Importação.

Imposto de Importação (II) is a federal duty imposed on foreign merchandise and has as its triggering event (fato gerador) the entry of the merchandise into Brazilian national territory, which for customs purposes is deemed to occur on the date of registration of the import declaration (Declaração de Importação, DI, or its successor, the Declaração Única de Importação, DUIMP) with the customs authority. Decreto-Lei 37 of 18 November 1966, Articles 1 and 23, establishes this framework. The tax base for ad valorem II is the customs value (valor aduaneiro), determined under Article 2 of Decreto-Lei 37 (as amended by Decreto-Lei 2.472 of 1 September 1988) in conformity with Article VII of the General Agreement on Tariffs and Trade (GATT) — in the majority of cases, the FOB price plus international freight and insurance, converted to Brazilian reais at the exchange rate in effect on the date of registration of the import declaration.

The II rate is set forth in the Tarifa Externa Comum do Mercosul (TEC, MERCOSUL Common External Tariff), which Brazil adopted on 1 January 1995 together with Argentina, Paraguay, and Uruguay. Rates are product-specific and keyed to the Nomenclatura Comum do Mercosul (NCM), the eight-digit tariff classification derived from the Harmonized System. TEC rates for most products range from 0 to 35 percent ad valorem, though the majority of industrial goods fall in the 10–20 percent band. Brazil maintains a national exceptions list permitting deviations from the common tariff for certain categories. The Receita Federal publishes the current TEC schedules at www4.receita.fazenda.gov.br in the import-tax simulator. The II calculation is: II = TEC (%) × Customs Value.

Imposto sobre Produtos Industrializados (IPI) is a federal excise tax levied on industrialized products, whether manufactured domestically or imported. The IPI is selective, meaning rates are calibrated to the essentiality of the product—zero or low rates for essential goods, higher rates (up to 30 percent or more) for non-essential or luxury items. On imports, the IPI is assessed at the time of customs clearance. The tax base for IPI on imports is the customs value plus the II already calculated: IPI = TIPI (%) × (Customs Value + II), where TIPI denotes the rate schedule published in the Tabela de Incidência do Imposto sobre Produtos Industrializados, which mirrors the NCM classification. For most products the IPI rate is ad valorem; however, for certain beverages (NCM chapters 21 and 22) and tobacco products (NCM chapter 24), the IPI may be computed on a specific (per-liter or per-unit) basis or subject to minimum values per Decreto 8.442 of 29 April 2015 (beverages) and Decreto 10.668 of 8 April 2021 (cigarettes). The IPI on imports is generally creditable for an importer engaged in further industrial processing or sale, meaning the importer may offset the paid IPI against IPI owed on its outbound sales; for this reason IPI is often a pass-through rather than a net cost to commercial importers.

PIS-Importação (Programa de Integração Social) and COFINS-Importação (Contribuição para o Financiamento da Seguridade Social) are federal social contributions that finance social-security and welfare programs. They apply to imports under Lei 10.865 of 30 April 2004, which aligned import treatment with that of domestic goods in accordance with WTO national-treatment principles. The standard combined PIS/COFINS rate on imports is 2.1% PIS + 9.65% COFINS = 11.75%. The tax base is the customs value plus II plus amounts paid or owed for IPI and certain customs-related fees (AFRMM when applicable); however, PIS/COFINS do not include themselves in their own base. For most products: PIS/COFINS = 11.75% × (Customs Value + II + IPI + [AFRMM if applicable]).

Certain categories of products—notably beverages and tobacco—are subject to specific (per-unit or per-liter) minimum PIS/COFINS values in lieu of the standard ad valorem rates, under Decreto 8.442/2015 and related regulations. Additionally, importers operating under the non-cumulative PIS/COFINS regime (generally larger firms above the annual-revenue threshold) may claim credits for PIS/COFINS paid on imports when those goods are used as inputs, analogous to VAT crediting.

Because each federal tax (except the state-level ICMS, addressed separately) is calculated on a base that includes the prior tax, the effective federal-tax burden compounds. A simplified example: for a product with a customs value of R$10,000, II at 20%, IPI at 15%, and PIS/COFINS at 11.75%, the cascade is:

• II = 20% × 10,000 = R$2,000
• IPI = 15% × (10,000 + 2,000) = R$1,800
• PIS/COFINS = 11.75% × (10,000 + 2,000 + 1,800) = R$1,621.50
• Total federal taxes = R$5,421.50 on a R$10,000 import, an effective federal rate of 54.2% before any state ICMS.

The Receita Federal's import-tax simulator (Simulador do Tratamento Tributário e Administrativo das Importações), accessible at www4.receita.fazenda.gov.br/simulador/, allows importers and brokers to input an NCM code, customs value, and ICMS rate to obtain an estimate of all applicable federal and state taxes. The simulator displays the TEC rate, the TIPI rate, PIS/COFINS rates, and identifies any administrative controls (licensing, inspection by other agencies) applicable to the classification.

Formal commercial imports in Brazil are subject to duties and taxes from the first real; there is no federal de minimis threshold for B2B transactions.

Source: Decreto-Lei 37, de 18 de novembro de 1966 (consolidated), Arts. 1, 2, 22, 23 Source: Receita Federal do Brasil — Glossário do Simulador do Tratamento Tributário e Administrativo das Importações Source: Receita Federal do Brasil — II (Imposto de importação)

Brazil's import clearance procedure (despacho aduaneiro de importação) continues to require the electronic filing of an import declaration, governed by a four-channel risk-selection system (parametrização) that determines the depth of customs examination—from automatic release to fraud investigation. Several material updates have become effective since 2024, warranting the following revisions to prior guidance.

Migration from DI to DUIMP and current declaration types (as of mid-2026).

Brazil is undergoing a progressive migration from the legacy Declaração de Importação (DI) system toward exclusive use of the Declaração Única de Importação (DUIMP), as regulated by Portaria COANA nº 165/2024. While DI remains available for some regimes and specific transactions, most importers—especially for maritime and non-special-regime imports—are required or strongly encouraged to file via DUIMP through the Portal Único de Comércio Exterior (Siscomex). The phased schedule for mandatory DUIMP usage is published and periodically updated on Receita Federal's site. Importers must consult the latest table and Notícia Siscomex updates to confirm the declaration type required for their cargo and port of entry.

Desembaraço aduaneiro sobre águas (pre-arrival clearance) for DUIMP (2026 update).

Effective from 16 March 2026, pursuant to Notícia Siscomex Importação nº 018/2026, DUIMP maritime imports (except at specified São Paulo facilities) now permit channel assignment and, for green-channel cases, full customs clearance (desembaraço) prior to vessel arrival—offering operational benefits in demurrage and terminal storage. This change, previously restricted to OEA importers, now covers all eligible importers using DUIMP, provided all documentation is complete and payment settled. For yellow, red, or gray channels, or where a documentary or physical intervention arises post-assignment, the process follows ordinary post-arrival procedures. Importers must monitor operational exceptions and any local port restrictions via Siscomex.

Channel selection and conference process—no regulatory change, but practice confirmed.

Upon submission and acceptance of the import declaration (DI or DUIMP, per eligibility), Siscomex parametrização immediately assigns one of four clearance channels, using an unpublished risk-management algorithm maintained by COANA. The channels are:

• Green (Verde): automatic clearance (desembaraço automático); no routine documentary or physical exam.
• Yellow (Amarelo): documentary exam required; physical exam only if supporting documents are inconclusive.
• Red (Vermelho): both documentary and physical exams mandatory.
• Gray (Cinza): full documentary and physical exam plus formal fraud investigation procedure, as regulated by IN RFB 1.986/2020 (Article 21, III of IN SRF 680/2006 as amended).

Declarations assigned to one channel may be reassigned if irregular indicators later emerge, including after clearance.

Legal basis and procedures.

• The parametrização structure, channel criteria, and conferência aduaneira are set by Articles 14, 21–23 of Instrução Normativa SRF 680/2006 (as consolidated and most recently amended).
• Conferência aduaneira procedures, recordkeeping, interruption for missing documents, and final customs clearance/desembaraço are governed by Articles 564–571 of Decreto 6.759/2009 (Regulamento Aduaneiro).
• The Siscomex Portal provides ongoing operational and system bulletins.

Summary of material updates (2024–2026):

• Portaria COANA 165/2024 accelerates DUIMP adoption and governs remaining DI eligibility in parallel operation.
• Notícia Siscomex 018/2026 establishes pre-arrival channel selection and clearance for DUIMP maritime cargo, materially changing traditional sequencing for most importers.

All importers should check the current Siscomex and Receita Federal publications for real-time operability and eligibility outcomes at their chosen port.

Source: Portaria COANA nº 165, de 23 de setembro de 2024 Source: Notícia Siscomex Importação nº 018/2026 Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro), Arts. 564–571 Source: Instrução Normativa SRF 680, de 2 de outubro de 2006, Arts. 14, 21–23

Brazil's Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) is a state-level value-added tax that applies to nearly all imports, including goods destined for an importer's fixed assets or inventory, regardless of whether the importer is a habitual taxpayer. For most commercial imports, ICMS is the single largest tax on the transaction — typically exceeding the combined burden of federal II, IPI, and PIS/COFINS.

Jurisdiction and taxable event. ICMS is legislated and collected by the 26 Brazilian states and the Federal District under the framework of Lei Complementar 87 of 13 September 1996 (Lei Kandir). Article 2, § 1, I, of LC 87/1996 (as amended by LC 114/2002) provides that the taxable event (fato gerador) for ICMS on imports is the entry of merchandise or goods imported from abroad, by any natural or legal person, even if not a habitual taxpayer of the tax, whatever the purpose — including goods destined for the importer's own use or fixed assets. The taxable event is deemed to occur at the moment of customs clearance (desembaraço aduaneiro) under Article 12, IX, of LC 87/1996; however, if goods are delivered before clearance, the taxable event occurs upon delivery, and the customs authority must require proof of ICMS payment before authorizing release (Article 12, § 2, of LC 87/1996 as amended by LC 114/2002).

ICMS rates. ICMS rates on imports are set by each state. The most common rates are 17 percent (applied by many states, including Rio de Janeiro, Minas Gerais, and São Paulo for certain industrial goods) and 18 percent (the general internal rate in São Paulo and several other states). Some states apply rates of 12 percent for specified capital goods or essential products under CONFAZ (Conselho Nacional de Política Fazendária) conventions, and a few impose rates as high as 20 percent or 25 percent for luxury items. An importer must check the ICMS regulation (RICMS) of the state where the goods will clear customs; the Receita Federal's import-tax simulator displays the applicable state rate by NCM code and destination state.

Base of calculation — the "by-inside" (por dentro) rule. Article 13, V, of LC 87/1996 provides that the ICMS base on imports is the sum of:

• (a) the value of the merchandise or goods as stated in the import documents (the customs value under WTO Valuation Agreement principles),
• (b) the Imposto de Importação (II),
• (c) the Imposto sobre Produtos Industrializados (IPI),
• (d) the Imposto sobre Operações de Câmbio (IOF, when applicable),
• (e) any other taxes, fees, contributions, and customs expenses paid up to clearance, and
• (f) the ICMS itself.

The inclusion of the ICMS in its own base is codified in Article 13, § 1, I, of LC 87/1996, which states that "the value of the operation … includes the amount of the tax itself, integrating the price of the merchandise or service." This is the cálculo por dentro (by-inside or tax-inclusive calculation) characteristic of Brazilian VAT and means the effective ICMS burden is higher than the nominal rate suggests.

Calculation formula. To solve for the ICMS amount when the tax is embedded in its own base, the importer uses the formula:

Base de Cálculo do ICMS = (Customs Value + II + IPI + IOF + other fees and taxes) ÷ (1 − ICMS rate)

ICMS = Base de Cálculo × ICMS rate

For example, if the sum of customs value, II, IPI, and other federal levies is R$10,000 and the applicable ICMS rate is 18 percent, the ICMS base is R$10,000 ÷ (1 − 0.18) = R$10,000 ÷ 0.82 = R$12,195.12, and the ICMS due is R$12,195.12 × 0.18 = R$2,195.12. The Receita Federal's online example for remittance shipments (at gov.br/receitafederal) demonstrates this formula step-by-step for a 17 percent ICMS rate.

ICMS payment and location. ICMS on imports is paid at the time of customs clearance. The tax is due to the state where the customs clearance takes place (the state where the goods physically enter Brazil and are nationalized), not necessarily the state of the importer's domicile. If an importer registered in São Paulo clears goods through the Port of Santos (also in São Paulo), São Paulo ICMS applies; if the same importer clears through the Port of Rio de Janeiro, Rio de Janeiro ICMS applies, and the importer must register as a taxpayer in Rio for that transaction under the interstate-shipment rules.

Crediting and the non-cumulative principle. Importers who are registered ICMS taxpayers and who will use the imported goods in further commercial activity (resale, industrialization, provision of taxable services) are entitled to credit the ICMS paid on the import against ICMS owed on their outbound sales, pursuant to Article 20 of LC 87/1996 (non-cumulative VAT principle). For imports of capital goods or fixed assets, the credit is taken in installments over 48 months under Article 20, § 5, of LC 87/1996 (as amended by LC 171/2019, postponing full immediate credit to 1 January 2033). Importers who are not ICMS taxpayers, or who import for personal use, bear the ICMS as a final cost.

Interstate sales and the 4 percent rate for imported goods. Under Resolução do Senado Federal 13 of 25 April 2012 and Convênio ICMS 38/2013, goods that are imported and then sold interstate without industrialization, or with a Conteúdo de Importação (import-content ratio) exceeding 40 percent after industrialization, are subject to a reduced 4 percent interstate ICMS rate rather than the standard 7 percent or 12 percent interstate rates, with the balance owed to the destination state. This rule does not affect the ICMS due at import (which remains at the full state rate), but it governs the subsequent interstate transaction.

Exemptions and reduced rates. Certain categories of imports enjoy ICMS exemption or base reduction under CONFAZ conventions (which require unanimous state approval to be valid under LC 24/1975). Examples include scientific and research equipment (Convênio ICMS 10/2018), inputs for the Manaus Free Trade Zone under the Zona Franca de Manaus regime, and machinery subject to specific CONFAZ agreements. Importers must confirm that the relevant CONFAZ convention has been ratified by the destination state and incorporated into the state RICMS before relying on an exemption.

ICMS is collected by the state tax authority (Secretaria da Fazenda or Secretaria de Estado da Fazenda Estadual) via the GNRE (Guia Nacional de Recolhimento de Tributos Estaduais) payment instrument, which is generated in Siscomex and must be settled before the Receita Federal records the desembaraço aduaneiro.

Source: Lei Complementar 87, de 13 de setembro de 1996 (Lei Kandir), Arts. 2, 12, 13, 20 Source: Resolução do Senado Federal 13, de 25 de abril de 2012 Source: Convênio ICMS 38, de 22 de maio de 2013 — CONFAZ Source: Receita Federal do Brasil — Quanto vou pagar de impostos? (exemplo de cálculo ICMS por dentro)

Brazil's regime aduaneiro especial de admissão temporária (special customs regime of temporary admission) allows foreign-owned goods to enter Brazilian territory for a fixed period with total or partial suspension of federal import duties and taxes, provided the goods are intended to remain temporarily, are foreign-owned, and will be re-exported or otherwise extinguished within the authorized time.

The legal framework was updated in 2024: Instrução Normativa RFB No. 2.175, de 21 de fevereiro de 2024 now consolidates and regulates all special customs regimes, including temporary admission with total or partial suspension of duties. IN RFB 2.175/2024 supplements and, in some cases, supersedes provisions of IN RFB 1.600/2015. The core regime in statute remains governed by Articles 353–382 of Decreto 6.759/2009 (Regulamento Aduaneiro), but practitioners must reference IN RFB 2.175/2024 for current procedural and documentary requirements.

Definition and modalities: Article 353 of Decreto 6.759/2009 and Article 1 of IN RFB 2.175/2024 define the temporary admission regime for goods that remain for a fixed period, with total or partial suspension of import duties. There are three modalities:

• Temporary admission with total suspension (for non-economic events: e.g., exhibitions, samples, professional equipment)
• Temporary admission for economic utilization (used in revenue-generating activity: duties due on a pro-rata basis per IN RFB 2.175/2024, Article 43ff.)
• Temporary admission for active processing (inward processing for re-export)

Key updates and unchanged requirements (2024):

• IN RFB 2.175/2024 clarifies the application process (Arts. 10–17), documentary support, and the unified responsibility term (TR) for the regime.
• Cumulative requirements include (1) proof of temporary purpose, (2) exclusive use as declared, (3) guarantee or waiver as provided, (4) foreign ownership without exchange cover, and (5) declaration (DI or DUIMP) indicating the correct regime code.
• The maximum regime period remains up to one year, extendable up to five years (Art. 9, maintained in the new IN). Penalties and regime extinction causes (re-export, nationalization, destruction, donation) remain unchanged, but all current practice must reflect IN RFB 2.175/2024.

Carnê ATA status: The prior acceptance of international Carnê ATA documents remains suspended in Brazil pending new local guarantor association accreditation (as confirmed in Receita Federal's 2026 Manual de Admissão Temporária). Until then, all such goods must follow the standard regime application process.

Risk management (parametrização): Temporary-admission declarations remain subject to the four-channel Siscomex risk system. RFB policies under IN RFB 1.989/2020 for green-channel assignments continue to apply, as cross-referenced in Art. 65 of IN RFB 2.175/2024.

Audit and compliance: Article 638 of Decreto 6.759/2009 and IN RFB 2.175/2024, Article 99, affirm the five-year statute for post-clearance audit. Retain all supporting documents.

Material change as of 2024: All practitioners must reference IN RFB 2.175/2024 for current operation of the regime. IN RFB 1.600/2015 remains relevant for interpretive history but is now secondary.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro), Arts. 353–382, 638, 709 Source: Instrução Normativa RFB nº 2.175, de 21 de fevereiro de 2024 Source: Receita Federal do Brasil — Manual de Admissão Temporária (jan. 2026) Source: Receita Federal — Notícia: Receita Federal simplifica regimes aduaneiros especiais de admissão temporária (IN RFB 1.989/2020)

Brazil operates a dual-layer import licensing and prior authorization system that governs the eligibility of importers and the entry of specific goods. All importers seeking to engage in commercial import operations must be registered with the Receita Federal do Brasil (RFB) in the RADAR system (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros), which is the central customs registry for tracking and authorizing entities involved in foreign trade. Without RADAR habilitation, an entity cannot file import declarations (DI or DUIMP) or engage in customs procedures in Siscomex.

RADAR registration. The RADAR system was established by Article 2 of Instrução Normativa SRF No. 650/2006 and is now governed by Instrução Normativa RFB No. 1.984/2020. Habilitation is compulsory for all importers, exporters, and customs brokers. There are three types of RADAR habilitation: (1) Expressa for individuals and micro-entrepreneurs with low-value or limited-scale imports, (2) Limitada for companies not exceeding a fixed financial ceiling in imports over a rolling 6-month period, and (3) Ilimitada for companies with no ceiling, based on demonstrated operational and financial capacity. Applications for habilitation are submitted via the Portal Habilita interface within Siscomex, with supporting documentation concerning tax, accounting, and operational compliance. The RFB can suspend or revoke RADAR status for non-compliance or inactivity under Article 35 of IN RFB 1.984/2020. Special provisions for individuals and simplified imports exist under Article 33 and annexes.

Import licensing modalities. Most goods do not require advance permission to import beyond RADAR habilitation; these are subject to "Licenciamento Automático" (automatic licensing), where the licensing process is integrated into Siscomex and occurs in parallel with registration of the import declaration. However, a broad array of products — including pharmaceuticals, chemicals, medical devices, weapons, agrochemicals, telecommunications equipment, used goods, and certain textiles and vehicles — are subject to "Licenciamento Não Automático" (non-automatic licensing) or other prior control. These require submission of an "Licença de Importação" (LI), "Licença, Permissão, Certificado e Outros Documentos" (LPCO), or specific clearance by control agencies (e.g., ANVISA, MAPA, IBAMA, Exército, INMETRO) before customs declaration submission. The product's NCM code determines licensing obligations, administered by the Portal Siscomex and Portaria Secex n° 249/2023.

The main steps:

• RADAR habilitation via RFB/Portal Habilita
• Check NCM-specific licensing and control requirements via Siscomex or Secex lookup tools
• File and obtain LI or relevant authorizations where indicated prior to registration of the DI or DUIMP
• Submit supporting technical, health, or other documentation as required by the relevant authority

Failure to secure proper licensing or authorization precludes regular clearance and will cause blockage ("parametrização cinza" in serious cases). For certain sensitive or restricted goods, attempting clearance without proper authorization may trigger penalties or administrative/criminal proceedings.

Source: Instrução Normativa RFB No. 1.984, de 27 de outubro de 2020 Source: Portal Siscomex — Licenciamento da Importação

Brazil’s "Entreposto Aduaneiro" (bonded warehouse) regime allows imported goods to be stored in a customs-controlled facility with full suspension of federal import duties and taxes until the goods are re-exported or nationalized. The legal foundation of the regime is found in Articles 404–453 of Decreto 6.759/2009 (Regulamento Aduaneiro), with operational specifics set by Receita Federal regulations and Instrução Normativa RFB 1.676/2016.

Under Article 404, entreposto aduaneiro is defined as a special customs regime permitting imported (or domestic, for exported goods) merchandise to remain, with tax suspension, in a licensed warehouse under customs supervision. The regime applies to two main modalities:

• Entreposto aduaneiro na importação: Goods are imported and stored without immediate payment of II (Import Duty), IPI, PIS-Importação, COFINS-Importação, or ICMS (for ICMS, subject to state regulations and warehouse location). Duties fall due only if/when the goods are nationalized (cleared for the domestic market); duties are waived if the goods are re-exported.
• Entreposto aduaneiro na exportação: Domestic goods destined for export may be stored under similar suspension of export controls and taxes, facilitating logistics and staging of outbound shipments.

The warehouse operator must be authorized by Receita Federal, and the facility must be designated as a "recinto alfandegado" (bonded zone) with physical and systems controls, under Article 406. Eligible facilities include port warehouses, airport warehouses, and inland customs stations (EADIs). Article 417 authorizes "regime de entreposto industrial sob controle informatizado" (industrial bonded warehouse under computerized control), allowing certain manufacturing or assembly operations within the warehouse (commonly used for electronics and automotive supply chains).

The maximum period for storage under the regime is one year (Art. 421), extendable at Receita Federal’s discretion in justified cases, typically for goods undergoing complex reprocessing or awaiting special export projects.

Procedural steps:

1. File an import declaration (DI or DUIMP) and request the Entreposto Aduaneiro regime in Siscomex, specifying the licensed warehouse.
2. Goods are admitted to the warehouse under customs supervision; suspension of all duties applies.
3. Within the permitted timeframe, goods may be: (a) re-exported without duty, (b) nationalized (triggering all suspended duties/taxes), or (c) transferred to another special regime.
4. Partial withdrawals are permitted; duties apply only to the quantity nationalized.
5. Failure to re-export/nationalize within the regime period triggers assessment of all suspended duties plus penalties (Art. 445).

The Entreposto Aduaneiro regime is distinct from temporary admission: it does not require foreign ownership, and no specific purpose of use is mandated beyond storage or eligible processing.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro), Arts. 404–453

Brazil's "drawback" regime is an essential export-promotion incentive, enabling suspension, exemption, or restitution of federal import duties and certain taxes for inputs used in manufacturing for export. The legal backbone remains Article 78 of Decreto-Lei 37/1966 (as amended), with procedural requirements set by Decreto 6.759/2009 (Regulamento Aduaneiro), Portaria SECEX 44/2020, and Receita Federal Instrução Normativa RFB 1.911/2019.

Material update (2025–2026): Inclusion of services under drawback Effective 29 July 2025, Complementary Law No. 216/2025 amended Law No. 11.945/2009 to expressly allow the suspension and exemption of import/related taxes not only on goods and materials, but also on qualifying services directly incorporated or used in the production of exported goods or provision of exported services. The new regime—termed "drawback de serviços"—is regulated by Portaria SECEX No. 418/2025 and Portaria Conjunta RFB/SECEX No. 3/2025 (both effective as of August 2025).

• Scope: Under the 2025 amendment and implementing regulations, exporters may now obtain duty suspension on imports of raw materials, components, packaging, and eligible services—such as engineering, technical support, or development—that are directly incorporated into exported goods or enable the rendering of export services.
• SICEX (Siscomex Drawback) will require specific regime codes for service benefits, distinct from goods. Applications must identify the projected use of each service, its direct link to the export commitment, and (where applicable) supporting contract documentation.
• Exclusions: Not all services qualify. Only those directly and exclusively tied to the exported good/service—not general overhead, distribution, or after-sale support—are eligible. State ICMS on imports and most purely domestic service levies remain outside federal drawback.

Modalities (unchanged for goods):

• Suspension drawback: Federal duties and taxes (II, IPI, PIS/COFINS-Importação) on eligible imports (goods/services) are suspended upon regime grant, conditioned on fulfillment of the export commitment detailed in the Ato Concessório (1 year, extendable). Diverted or undelivered exports retroactively trigger all suspended obligations and penalties.
• Exemption/Replacement drawback: Allows for exemption or restitution of taxes paid on material or service inputs previously imported/contracted, when used to replenish inventory or services after a qualifying export.
• Restitution drawback: Permits reimbursement of taxes/duties actually paid on inputs or services used in the manufacture or provision of exported goods/services—but this modality is rarely used in practice and was not materially changed by the 2025 amendments.

Compliance and monitoring:

• SECEX (Ministério do Desenvolvimento, Indústria, Comércio e Serviços) authorizes and monitors the drawback concession and export links.
• Receita Federal controls tax suspension and subsequent compliance; documentary proofs must be retained and are subject to Siscomex audit.

Distinct from other special regimes: Drawback remains distinct from bonded warehousing and temporary admission; it is tied to a quantified export obligation and now, post-2025, covers both inputs and qualifying services. State ICMS remains outside federal drawback except where state legislation provides separately.

Source: Decreto-Lei 37, de 18 de novembro de 1966, Art. 78 Source: Portaria SECEX nº 44, de 24 de julho de 2020 Source: Instrução Normativa RFB nº 1.911, de 11 de outubro de 2019 Source: Lei Complementar nº 216, de 29 de julho de 2025 Source: Portaria SECEX nº 418, de 4 de agosto de 2025 Source: Portaria Conjunta RFB/SECEX nº 3, de 18 de agosto de 2025

2026 Link update: Four previously cited URLs returned HTTP 404 or domain-moved errors. All previously cited DOU/IN URLs have been replaced by direct links to the official Siscomex and Receita Federal legislation portals. The legal content is unchanged as of this update on 2026-06-16. Unable to find a current official link for the DOU publication copy of Lei Complementar nº 216, but the previously-cited IN.gov.br text remains the only available government source as of this date.

Brazilian customs (Receita Federal do Brasil, RFB) exercises post-clearance oversight through the formal procedure of Revisão Aduaneira (customs review), which allows customs to revisit any import declaration after release (desembaraço aduaneiro) to reassess compliance, correct errors, or apply penalties. This tool is critical for enforcement and risk management after goods have entered commerce.

Legal framework and triggers. The Revisão Aduaneira is authorized by Article 638 of Decreto 6.759/2009 (Regulamento Aduaneiro), which empowers the RFB to review the regularity of customs clearance operations at any time within the statute of limitations for federal tax assessment. The Revisão may be triggered by risk assessment algorithms, whistleblower tips, sampling, audits of specific importers, or indication of fraud or misdeclaration identified after entry. Typical focus areas include declared customs value (valor aduaneiro), tariff classification (NCM code), declared origin, fulfilment of special regimes (e.g. temporary admission or drawback), and regulatory licensing or permits.

Statute of limitations. Article 638 provides a review period of five years from the triggering event for customs/tax liability (generally the date of customs clearance or release). This is harmonized with Brazil's general federal-tax assessment window under Article 150, §4 of the National Tax Code (CTN, Lei 5.172/1966).

Process for the importer. Upon initiation of a Revisão, the RFB notifies the importer—usually through the e-CAC portal or by registered correspondence—specifying the transaction(s) under review and the issues identified. The importer has the right to present supporting documents, accounting records, and arguments in administrative defense. Under Article 639 and 640 of Decreto 6.759/2009, customs may demand physical inspection of goods remaining in inventory or documentation for goods already consumed or sold. If an infraction (infração) is confirmed, a tax-assessment (auto de infração) and penalty notice is issued. The importer can challenge the assessment through the administrative appeal channels prescribed by Decreto 70.235/1972 (Federal Administrative Tax Litigation Law), generally first to the local RFB office and then to the CARF (Administrative Council of Tax Appeals).

Risks, penalties, and importer obligations. Consequences of negative findings in Revisão Aduaneira include retroactive assessment of unpaid duties and taxes, penalties (often ranging from 75% to 150% of the amount underpaid in fraud cases), and possible criminal referral for customs fraud (crime de descaminho or contrabando). Importers are legally required to preserve all import documentation for a minimum of five years and present it promptly upon request (Decreto 6.759/2009, Art. 18).

The Revisão Aduaneira is separate from any ongoing judicial review. Acceptance of goods on release does not bar the RFB from subsequent enforcement actions.

Source: Decreto 6.759, de 5 de fevereiro de 2009 (Regulamento Aduaneiro), Arts. 18, 638–640, 709 Source: Lei nº 5.172, de 25 de outubro de 1966 (Código Tributário Nacional), Art. 150 §4º

Repetro-Sped is Brazil’s dedicated customs regime for imports destined for the exploration, development, and production of petroleum and natural gas, offering comprehensive suspension of federal import duties and taxes for eligible operators, contractors, and goods. It is governed by Lei Nº 13.586/2017, with operative rules set by Instrução Normativa RFB Nº 1.781/2017 and subsequent amendments.

Scope and eligibility. Under Article 2 and Article 5 of IN RFB 1.781/2017, Repetro-Sped applies to (i) machines, equipment, parts, and goods used directly in oil and gas exploration and production, (ii) vessels and platforms for maritime oil and gas activity, and (iii) components and materials for maintenance of such items. Beneficiaries eligible under Article 5 include concessionaires, operators, and contractors authorized by the ANP (Agência Nacional do Petróleo, Gás Natural e Biocombustíveis) and the companies contracted by these entities, limited to activities defined in their concession or sharing contract.

Material update (effective August 4, 2025): IN RFB No. 2.274/2025 amended IN RFB 1.781/2017 to explicitly include tubes and ducts used for natural gas evacuation pipelines (gasodutos de escoamento de gás natural) within the eligible scope for suspension under Repetro-Sped. This expansion applies for admissions processed on or after the effective date of the amendment.

Tax suspension. Article 2 provides for the suspension of the following federal duties and taxes: Imposto de Importação (II), Imposto sobre Produtos Industrializados (IPI), PIS-Importação, and COFINS-Importação, provided the goods are admitted for production-related use for a determinate period. For temporary admissions, regime duration is set per Article 22 at the contract’s remaining validity, capped at five years per extension (renewable before expiry, upon justification).

Procedures. Per Article 4 and Article 6, importers must obtain Repetro-Sped habilitation, maintain regular federal tax compliance, and file the import declaration (DI or DUIMP) in Siscomex with the Repetro-Sped regime code. Supporting documents—such as technical justification, ANP contract, and proof of eligibility—must be attached as enumerated in Article 6. Admission to the regime is completed upon customs clearance (Art. 12), with tracking in the Siscomex and company registers.

Nationalization and end of regime. Per Article 27, permanent nationalization (conversion to ordinary import) is available on payment of prevailing duties/taxes applicable at the time of request. Article 31 specifies that failure to re-export or nationalize before regime expiry, or diversion to unauthorized use, triggers full retroactive duty/tax assessment along with penalties and interest. Outright exports or destruction under RFB authorization extinguish obligations (Art. 26, Art. 28).

Compliance and audit. Record-keeping and reporting requirements are mandated under Articles 30 and 35: beneficiaries must retain all documentation (including import declarations, ANP contracts, and technical reports) for at least five years post-regime, and Receita Federal may audit any aspect of regime use during this period. Articles 33–34 delineate penalty and liability provisions; both primary beneficiaries and contractors may be held jointly liable for regime violations, including unauthorized use or false declarations.

Source: Instrução Normativa RFB Nº 1.781, de 29 de dezembro de 2017 Source: Instrução Normativa RFB Nº 2.274, de 4 de agosto de 2025 Source: Lei Nº 13.586, de 28 de dezembro de 2017 Source: Introdução ao Repetro‑Sped (manual da Receita Federal)

Overview and legal basis. Imports of products subject to Brazilian trade remedy measures—antidumping duties (direitos antidumping) and countervailing duties (direitos compensatórios)—face additional procedural and compliance obligations at customs clearance beyond ordinary import duties. These measures are established by the Foreign Trade Chamber (CAMEX) via resolutions and enforced at the border by the Receita Federal do Brasil (RFB) as provided by Law No. 9.019/1995 and operationalized through technical notes, public notices, and regulations including Article 33 of Decree 8.058/2013.

Identification of affected products. The Ministry of Development, Industry, Trade, and Services (MDIC), through the Department of Trade Defense (DECOM), maintains up-to-date lists of NCM tariff codes, descriptions, and countries of origin subject to definitive or provisional AD/CVD measures. The official repository is the public consulta on the defense commercial portal, which references the underlying CAMEX resolutions and, where applicable, company-specific rates and product scope clarifications. Importers must review current measures on the MDIC portal before any affected entry is filed.

Declaration and clearance in Siscomex. Upon registration of an import declaration (DI or DUIMP) in Siscomex, the system uses automated risk-management and tariff-linkage tools to identify whether the declared merchandise—by NCM code, declared origin, and exporter/manufacturer data—is subject to AD/CVD. Article 33 of Decree 8.058/2013 compels the declarant to supply full and accurate information, including the supplier/producer, for goods potentially subject to trade remedies. If any measure applies, the system will prompt the duty calculation and generate the DARF (tax payment slip) for the additional AD/CVD amount, which must be paid prior to clearance (desembaraço aduaneiro). Where company-specific or price-differentiated measures exist, the declarant must provide supporting documentation (e.g., invoices, producer declarations, or previous proof of investigation classification).

Types and calculation of duties. Measures may be (a) specific (fixed value per weight, unit, or volume, e.g., US$500/tonne); (b) ad valorem (percentage of customs value, e.g., 35%); or (c) a price undertakings regime requiring a minimum import price (preço mínimo). CAMEX resolutions specify for each case. Siscomex performs the calculation logic per NCM code and measure; manual override or correction is only possible by Receita Federal upon formal challenge.

Appeal and review. If the importer disagrees with the assessment (e.g., assignment of wrong origin, incorrect company classification, or overbroad scope), administrative review is available. Under Article 33, paragraph 4 of Decree 8.058/2013, appeals are filed through the e-CAC system or as a Siscomex request with supporting documents. Release of the goods is generally conditioned on payment or guarantee (depósito judicial) of the contested amount. Definitive exclusion from trade remedies requires a CAMEX/MDIC official communication following a formal scope review or certificate of non-coverage.

Monitoring and exporter registration. Importers dealing in products subject to trade remedies should establish an internal compliance system for real-time monitoring of updates on the MDIC/CAMEX portal and, where relevant, ensure that the supplying exporter/producer is correctly registered with MDIC for company-specific rates. Regular checks and retention of supporting evidence on file are required for audit and post-clearance review under Article 638 of the Regulamento Aduaneiro.

Reference:

• Current AD/CVD measures and procedures: MDIC – Produtos com Medidas de Defesa Comercial, MDIC – Perguntas Frequentes: Defesa Comercial
• Legal basis: Lei nº 9.019, de 30 de março de 1995; Decreto nº 8.058, de 26 de julho de 2013, Art. 33
• Customs operations: Receita Federal – Orientações para produtos sujeitos a defesa comercial

Source: Lei nº 9.019/1995 Source: Decreto nº 8.058/2013, Art. 33 Source: Receita Federal — Orientações para produtos sujeitos a defesa comercial Source: MDIC — Produtos com medidas de defesa comercial

2026 link maintenance update: Two previously cited URLs (Receita Federal and MDIC) had become unreachable due to government site reorganization. Both have now been replaced with their working official equivalents. The legal content is unchanged as of this update on 2026-06-16.

Material update effective January 2026 — procedural deadlines and transitional rules for impugnação, CARF appeal, and related administrative reviews

Effective January 13, 2026, Lei Complementar nº 227/2026 (LC 227/2026) made substantial amendments to the Federal Administrative Tax Litigation Law (Decreto 70.235/1972) and related customs/tax administrative appeal timelines in Brazil. These changes have a direct impact on all administrative objections (impugnação) of customs and tax assessments, voluntary appeals to CARF, and related processes. Practitioners must note:

Impugnação (administrative objection) deadline:

• For notifications (intimações) of customs or tax assessments made on or after January 13, 2026, the importer/taxpayer has 20 business days (dias úteis) — i.e., Monday to Friday, excluding federal holidays — from notification to file an impugnação (LC 227/2026, Arts. 67, 73; Decreto 70.235/1972 as amended, Art. 5-A).
• This replaces the prior 30-calendar-day deadline. The period is now officially counted in business days only, and procedural rules clarify that the initial notification day is excluded and the final due date is included (Art. 5-B).

Transitional rule — intimações until March 31, 2026:

• For notifications made between January 13 and March 31, 2026, the taxpayer may benefit from whichever period is longer: the new 20 business days or the old 30 calendar days. This rule was confirmed by Receita Federal and is set out in FAQ guidance and leading practitioner commentary.

Suspension of procedural deadlines (recesso):

• Deadlines for impugnação, appeals, and similar procedures are automatically suspended from December 20 to January 20 of the following year (Art. 5-A, § 3; Art. 5-B). No time accrues during this period.

Voluntary appeal to CARF:

• The period for voluntary appeal (recurso voluntário) to the Conselho Administrativo de Recursos Fiscais (CARF) is changed to 20 business days as well, counted from official notification of the DRJ (first-instance) decision.
• CARF rules otherwise remain the same; appeals are filed electronically and are generally decided based on the written record.

Extension to related administrative reviews:

• Instrução Normativa RFB nº 2.325/2026 (effective April 24, 2026) extends the 20 business day standard to other administrative objections and review proceedings with Receita Federal. Its adoption harmonizes deadlines for most tax controversies at the federal administrative level.
• Unable to find a current official link for IN RFB 2.325/2026 as of 2026-06-16; citation retained for reference.

Judicial review pathway:

• After final administrative decision at CARF, judicial review in the federal courts remains available. LC 227/2026 does not alter rules for judicial filing.

Practitioner alert: For any notification in Q1 2026, confirm which deadline applies; always document computation and any recesso-suspension periods. The shift to business days applies only to notifications from January 13, 2026. State/municipal taxes follow their own appeal codes.

Source: Lei Complementar nº 227, de 12 de janeiro de 2026, Arts. 67, 73 Source: Decreto 70.235, de 6 de março de 1972, Arts. 5-A, 5-B, 33 (as amended through LC 227/2026) Source: Receita Federal — Prazos processuais administrativos após LC 227/2026 Source: Instrução Normativa RFB Nº 2.325, de 24 de abril de 2026

Brazil enforces a stringent customs penalty regime (multas aduaneiras) for import violations, with penalty types, calculation bases, and reduction mechanisms codified primarily in Decreto-Lei 37/1966 (Customs Law, in force since 1966 with regular amendments) and the Regulamento Aduaneiro (Decreto 6.759/2009; updated through 2020). Practitioners must navigate a graduated scale of infractions, with the Receita Federal imposing penalties as a percentage of value, as a percentage of unpaid tax, or as fixed amounts, depending on the violation.

Key penalty types and bases:

• Late import declaration or missing license: Per Article 72 of Decreto-Lei 37/1966, a penalty of 20% of the customs value applies if the import declaration is registered after the legal deadline or goods are presented without the legally required import license, unless regularized at the time of customs inspection.
• Misdeclaration or omission: Article 69 of Decreto-Lei 37/1966 provides for a penalty of 1% of the customs value per false or omitted element in the declaration or documentation, up to a maximum of 10%.
• Non-payment or evasion of federal import duties: Article 84 of Decreto-Lei 37/1966 sets a penalty of 75% of the tax underpaid, omitted, or paid late. Where there is “intent to defraud” (dolo), the penalty doubles to 150%.
• Loss or consumption before clearance: Article 70 attaches a fixed penalty for the loss, unauthorized consumption, or disappearance of goods under customs control prior to completion of clearance; the precise amount is set by Receita Federal regulation and should be confirmed case-by-case against the latest regulatory acts.

Payment reduction mechanism: Articles 732–734 of the Regulamento Aduaneiro provide a 50% reduction if the penalty is paid within 30 days of notification (auto de infração), or a 30% reduction if paid after that deadline but before a final administrative decision. Once an infraction is confirmed at final judgment, no further reductions are available. Payment and the correct differentiation between reduced and unreduced penalties (Siscomex revenue codes 5149 and 2185) are addressed directly by the Receita Federal’s Manual do Importador.

No blanket penalty amnesty affirmed. None of the cited federal sources set out a general or ongoing penalty waiver. Special remission or amnesty laws are rare, time-limited, and always subject to express and current Receita Federal guidance. Unable to confirm as of 2026-06-16.

Source: Decreto-Lei 37/1966, Arts. 69, 70, 72, 84 Source: Decreto 6.759/2009 (Regulamento Aduaneiro), Arts. 732–734 Source: Receita Federal — Manual do Importador: Multas e pagamento na DI

Brazil’s Zona de Processamento de Exportação (ZPE, Export Processing Zone) regime offers a set of special import, tax, and customs procedures to encourage export-oriented manufacturing investments. Established under Lei nº 11.508/2007 and regulated by Decreto nº 6.814/2009 (as subsequently amended), the ZPE framework allows industrial enterprises operating within designated free-trade zones to import machinery, inputs, and raw materials with suspension of federal import duties and certain taxes, provided that the resulting products are exported or meet tightly limited domestic-market thresholds.

Legal foundation and eligibility. Any Brazilian-registered company engaged in industrial (manufacturing, processing, assembly, or transformation) activity may apply for authorization to operate in a ZPE. Approval is granted by the ZPE Council (CZPE), and the enterprise must locate within the geographic boundaries of an officially established ZPE zone (defined by presidential decree). Art. 18 of Lei nº 11.508/2007 restricts use of the regime primarily to companies committed to exporting at least 80% of their gross sales from ZPE-based activities annually; up to 20% of sales may be made domestically, subject to full payment of suspended taxes as if entered for consumption at the time of release.

Suspended taxes and incentives. Imports of goods into the ZPE for use in authorized activities benefit from suspension of the Imposto de Importação (II), IPI, PIS/COFINS-Importação, and several administrative fees, under Arts. 5–6 of Lei nº 11.508/2007 and Art. 75 of Decreto nº 6.759/2009. State-level ICMS treatment depends on the state’s adherence and must be checked case by case. If the finished goods are exported, the suspended federal taxes are waived; if diverted to the Brazilian market, they become due at rates and bases in effect on the date of internalization, calculated as if entering through ordinary import.

Import procedures and controls. The customs entry process for a ZPE operator mirrors the ordinary Siscomex system for commercial importations: a DI or DUIMP is filed, indicating the ZPE regime code. Actual importation is conditional on prior licensing and zone authorization. Article 20 of Lei nº 11.508/2007 authorizes physical and documentary customs control at the ZPE entry and throughout the supply chain. Goods and waste from ZPE operations must be tracked in real time. Receita Federal’s oversight includes regime termination, zone audits, and on-site inspections. The legal framework prohibits transfer of goods between ZPEs except under special authorization (Art. 16). Machinery and equipment nationalized or sold domestically must pay all applicable suspended duties and taxes.

Suspension is revoked retroactively—incurring penalties—if the ZPE operator fails to maintain 80% export commitments or otherwise breaches regime conditions. Companies must comply with documentary and reporting obligations, and CZPE’s online portal lists active zones and eligible enterprises.

Material update (2025): Portaria RFB Nº 2.269, de 27 de junho de 2025, now governs procedural requirements and conditions for using ZPE tax benefits for service-exporting entities. This portaria clarifies eligibility, documentary obligations, and operational controls for entities exporting services from within an authorized ZPE. All service exporters should review the portaria’s provisions and ensure compliance.

Source: Lei nº 11.508, de 20 de julho de 2007 Source: Decreto nº 6.814, de 6 de abril de 2009 Source: Receita Federal – Zona de Processamento de Exportação Source: Portaria RFB Nº 2.269, de 27 de junho de 2025

Under Brazilian customs law, the customs value (“valor aduaneiro”) is determined in accordance with the WTO Customs Valuation Agreement, as enacted by Decreto-Lei 37/1966 (Art. 7, §2º) and Regulamento Aduaneiro (Decreto 6.759/2009, Art. 77 ff.). The customs value for most imports is the transaction value—i.e., the price actually paid or payable for the goods when sold for export to Brazil, plus specific additions listed in Art. 8 of the Valuation Agreement and Article 77, §1º of Decreto 6.759/2009.

Mandatory Additions: Freight and Insurance Brazil requires inclusion of international freight and insurance costs incurred to bring the goods to the port or place of importation. These are always included in the customs value, regardless of Incoterm. Art. 77, §1º, II and III, of Decreto 6.759/2009 provide:

• Freight (Transporte Internacional): The actual cost of transportation to the Brazilian port or place of entry, as evidenced by transport contracts or carrier invoices.
• If the invoice does not split international and domestic freight, or if values are omitted, Receita Federal uses administrative reference tables (“valores arbitrados,” sometimes called the tabela FIATA or Instituto Nacional dos Transportadores) set annually by ordinance. Air freight is arbitrated at 70% of the charged amount, if the charged value includes both legs or is otherwise unclear (Art. 77, §5º). If the CIF value is declared, and the actual FOB cost cannot be established, authorities will back-calculate under Art. 80.

• Insurance (Seguro Internacional): The actual paid insurance premium for coverage to the point of import. If the importer does not contract insurance or fails to declare the cost, Receita Federal applies a standardized deemed value of 0.5% of the sum of the FOB value plus international freight (Art. 77, §8º, Decreto 6.759/2009).

• For shipments declared on a CIF basis (cost, insurance, and freight included in the invoice), the importer must itemize or be ready to prove the actual breakdown. Where omitted, RFB will apply the table values and default insurance percentage.

• Incoterms do not override the statutory mandate: all costs to the Brazilian border must be included, and what is labeled DDP or FCA cannot bypass the freight/insurance rules. Any attempts to understate freight or insurance are subject to adjustment on audit, and penalty for misdeclaration can reach 75% of the under-collected tax (Art. 84 of Decreto-Lei 37/1966).

Documentation and Audit Practice Documentation supporting freight and insurance costs must be retained for five years (Art. 18, Decreto 6.759/2009). Receita Federal routinely requests transport documents (BL, AWB), insurance certificates, and payment proofs during clearance or post-entry audit.

Key Takeaways

• Always include actual international freight and insurance up to Brazilian entry point. If absent, expect authorities to apply standard (deemed) values.
• Document and itemize these costs, especially for consolidated shipments or DAP/DDP arrangements.
• Improper declaration exposes the importer to value adjustment and penalties, with no relief under alternate commercial term labeling.

Source: Decreto 6.759, de 5 de fevereiro de 2009, Arts. 77–80 Source: Decreto-Lei 37/1966, Art. 7