Brazil Landed Cost Calculator
Enter your product details to calculate the total import cost including all 7 Brazilian taxes. Uses the official cascading formula with rates from Receita Federal.
Enter values and click "Calculate" to see the full cost breakdown.
How the calculation works
Step 1 — CIF Value: FOB + international freight + insurance, converted to BRL at the exchange rate.
Step 2 — Import Duty (II): CIF × II rate. The rate depends on the product's NCM code (0–35%). If Ex-Tarifário applies, II drops to 0%.
Step 3 — IPI: (CIF + II) × IPI rate. The Industrialized Products Tax depends on the NCM code.
Step 4 — PIS/COFINS: Fixed rates on CIF: PIS at 2.1% and COFINS at 9.65%.
Step 5 — AFRMM: Only for sea freight — 8% of the international maritime freight value in BRL (Lei 14.301/2022).
Step 6 — ICMS: State tax calculated "por dentro" (gross-up). The base includes all previous taxes, divided by (1 − ICMS rate). This makes the effective ICMS higher than the nominal rate.
Step 7 — Siscomex Fee: Fixed at R$ 214.50 per import declaration.
Common questions
?What is an NCM code?
NCM (Nomenclatura Comum do Mercosul) is Brazil's 8-digit tariff classification code. The first 6 digits match the international HS (Harmonized System) code — the remaining 2 are Mercosur-specific. Every import tax rate in Brazil is determined by the NCM code.
HS → NCM lookup tool?What is AFRMM?
AFRMM (Adicional ao Frete para Renovação da Marinha Mercante) is an 8% tax on international ocean freight for goods arriving by sea. It funds Brazil's merchant marine fleet. Only applies to maritime shipments — air freight is exempt.
All 7 import taxes explained?What is ICMS?
ICMS (Imposto sobre Circulação de Mercadorias e Serviços) is a state-level VAT charged on imported goods. Rates vary by state (typically 17–20%, up to 25% for some products). ICMS cascades on top of other import taxes, significantly increasing landed cost.
ICMS rates by state?What is Ex-Tarifário?
Ex-Tarifário is a Brazilian government program that temporarily reduces import duty (II) to 0–2% for capital goods (BK) and IT/telecom equipment (BIT) that have no domestic equivalent. Applications are analyzed by SDIC and resolutions published by GECEX.
Check Ex-Tarifário eligibility