Brazil Import Glossary

Temporary admission regime that suspends all import taxes for goods that will be re-exported within a set period. Used for trade fairs, demonstrations, testing, and leased equipment. Full suspension (0% tax) for non-economic use; partial suspension (1% of taxes per month) for economic use.

A 8% tax on international maritime freight, collected at customs to fund the Brazilian merchant marine. Only applies to sea freight — air and land shipments are exempt. Governed by Lei 14.301/2022.

Brazil's telecommunications regulator. Any device that transmits or receives radio signals (Wi-Fi, Bluetooth, cellular) must be certified by Anatel before import. Certification requires testing by an accredited OCD laboratory.

Brazil's health regulatory agency, equivalent to the FDA. Regulates pharmaceuticals, medical devices, food, cosmetics, and tobacco. ANVISA registration is required before import clearance for regulated products.

International customs document that acts as a passport for goods entering Brazil temporarily. Issued by chambers of commerce, valid for 1 year, covers trade fairs, demonstrations, and commercial samples. Simplifies temporary admission by replacing the need for a formal Siscomex filing.

Information technology and telecommunications equipment. The second category eligible for Ex-Tarifário duty reduction, covering servers, networking gear, and telecom infrastructure.

Capital goods — machinery, equipment, and industrial tools used in production. This is one of two categories eligible for Ex-Tarifário duty reduction (the other is BIT).

Brazil's Chamber of Foreign Trade, a high-level government body that sets trade policy. GECEX (its executive committee) publishes Ex-Tarifário resolutions and tariff changes.

The new federal VAT being introduced as part of Brazil's 2026-2033 tax reform. CBS will replace PIS and COFINS at a combined rate of approximately 8.8% starting in 2027.

An Incoterm where the seller pays freight and insurance to the destination port. In Brazilian customs, the CIF value is the base for calculating import duty (II) and most other taxes.

Brazil's national business registry number, similar to an EIN (US) or VAT number (EU). Every company operating in Brazil must have a CNPJ. Required for importing.

A federal social security contribution charged on imports at 9.65% of CIF value. Being replaced by CBS as part of the tax reform (full transition by 2027).

The national council that coordinates fiscal policy among Brazil's 27 states. CONFAZ convênios (agreements) govern ICMS exemptions and special regimes between states.

The Department of Trade Defense under SECEX/MDIC. Investigates and recommends anti-dumping duties, countervailing measures, and safeguards on imports that harm Brazilian domestic industry.

Licensed customs broker. In Brazil, virtually all importers use a despachante to handle NCM classification, Siscomex filings, and tax calculations. The profession is regulated by Receita Federal.

Import Declaration filed through Siscomex. Contains all product details, NCM codes, values, and tax calculations. Being replaced by DUIMP (Declaração Única de Importação).

Special customs regime that suspends, exempts, or refunds all import taxes on inputs used to manufacture products destined for export. Three modalities: Suspension (taxes suspended upfront), Exemption (free replacement imports), and Restitution (tax refund). Managed by SECEX via Siscomex.

The new single import declaration replacing DI, being rolled out as part of the Novo Processo de Importações (New Import Process). Integrates all regulatory agency requirements into one filing.

A mechanism that temporarily reduces import duty (II) to 0-2% for capital goods (BK) and IT/telecom equipment (BIT) with no domestic equivalent. Applications go through MDIC (SDIC does technical analysis) and are published by GECEX/CAMEX.

An Incoterm where the buyer assumes all costs and risks once goods are loaded on the vessel at the port of origin. Many international transactions are quoted FOB, but Brazilian customs calculates taxes on CIF value.

The executive committee of CAMEX that publishes resolutions on tariff changes, Ex-Tarifário approvals, and trade defense measures. The body that formally grants or revokes duty exemptions.

The international 6-digit product classification maintained by the World Customs Organization (WCO). Used worldwide as the basis for customs tariffs. The first 6 digits of Brazil's NCM code are identical to the HS code.

Brazil's environmental agency. Regulates import of chemicals, pesticides, products derived from protected species (CITES), and goods with environmental impact. Requires a CTF (Cadastro Técnico Federal) for regulated importers.

The new state/municipal VAT being introduced in the 2026-2033 tax reform. IBS will gradually replace ICMS (state) and ISS (municipal) between 2029 and 2033. Combined CBS+IBS rate estimated at ~28%.

State-level VAT, the most complex tax in Brazil. Rates vary from 17% to 22% depending on the destination state and product. Calculated via gross-up (the tax is included in its own base), making the effective rate higher than the nominal rate.

Import duty — the first tax in Brazil's cascade. Rates range from 0% to 35% depending on the NCM code. Calculated on CIF value. This is the tax reduced by Ex-Tarifário and the EU-Mercosur agreement.

Selective tax introduced in the 2026-2033 reform, replacing part of IPI's function. Applied to products harmful to health or the environment (tobacco, alcohol, sugary beverages, fossil fuels). Not a direct replacement for IPI on all goods.

Brazil's standards and conformity assessment body, similar to CE marking in the EU. INMETRO certification is mandatory for toys, electronics, automotive parts, PPE, construction materials, and many other product categories.

Federal excise tax on manufactured goods. Rates range from 0% to 300% (tobacco) depending on the product. Calculated on (CIF + II). Being eliminated for most products in the 2026-2033 tax reform.

Import license required for regulated products before shipment. Filed through Siscomex. Agencies like ANVISA, INMETRO, MAPA, and IBAMA require LI approval, which can take 5-60 days.

Ministry of Agriculture. Regulates import of all agricultural products, animal products, and plant-derived goods. Requires phytosanitary and sanitary certificates. The exporting country and establishment must be pre-approved.

Ministry of Development, Industry, Trade and Services. Oversees Brazilian trade policy, Siscomex, and the Ex-Tarifário program. SDIC (one of its secretariats) performs the technical analysis for Ex-Tarifário applications.

The South American trade bloc comprising Brazil, Argentina, Uruguay, and Paraguay. The bloc's Common External Tariff (TEC) determines base import duty rates. NCM codes are harmonized across all Mercosur members.

The 8-digit product classification used by all Mercosur countries. The first 6 digits are the international HS code; the last 2 are Mercosur-specific. Determines all import tax rates, regulatory requirements, and Ex-Tarifário eligibility.

Additional specification digits added after the NCM code for statistical and customs valuation purposes. Used by customs to identify product characteristics beyond the NCM level.

Federal social integration contribution charged on imports at 2.1% of CIF value. Being replaced by CBS as part of the tax reform (full transition by 2027).

The minimum set of manufacturing steps required to qualify for Zona Franca de Manaus tax incentives. Each product category has a specific PPB defined by MDIC, ensuring genuine manufacturing occurs in the ZFM — not just assembly or rebadging.

Receita Federal's registration system for customs operators. Every Brazilian importer must have active RADAR status to import. There are different modalities (express, limited, unlimited) with different value ceilings.

Brazil's federal tax and customs authority, equivalent to combining the IRS and CBP (US) or HMRC (UK). Manages customs clearance, tax collection, and the TEC (Common External Tariff).

The secretariat under MDIC that performs technical analysis for Ex-Tarifário applications. SDIC evaluates whether a domestic equivalent to the imported product exists in Brazil.

The Secretariat of Foreign Trade under MDIC. Manages Drawback authorizations, non-automatic import licenses, trade defense investigations, and export controls. The body that issues the Ato Concessório for Drawback operations.

Brazil's integrated foreign trade system. All import/export transactions are processed through Siscomex. The Siscomex fee (R$ 214.50 per DI + R$ 107.25 per added NCM) is one of the 7 import taxes.

Federal agency that administers the Zona Franca de Manaus. Approves industrial projects, issues tax incentive authorizations, and monitors compliance with PPB requirements. Companies must have SUFRAMA approval to import with ZFM incentives.

Mercosur's Common External Tariff — the base import duty schedule applied by all member countries. NCM-level duty rates in the TEC determine the II rate. Published and updated by CAMEX.

The IPI rate table, listing the excise tax rate for every NCM code. Published by Receita Federal and updated periodically. Rates range from 0% (most raw materials) to 300% (tobacco).

A two-tier tariff system used in trade agreements: imports within a set quantity pay a low or zero tariff; imports above the quota pay the regular (higher) rate. Used in EU-Mercosur for sensitive agricultural products.

The Manaus Free Trade Zone in the Amazon. Products manufactured in the ZFM enjoy special tax benefits including II exemption, IPI reduction, and ICMS credits. The ZFM is protected in the 2026-2033 tax reform — IPI is maintained for products with ZFM equivalents. Incentives guaranteed until 2073 by EC 132/2023.