Exporting to Brazil is lucrative but notoriously bureaucratic. The country has strict customs procedures, complex tax calculations, and regulatory requirements that vary by product category. This guide walks you through the process from the exporter's perspective.
Key concepts
?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 a CNPJ?
CNPJ (Cadastro Nacional da Pessoa Jurídica) is Brazil's national business registry number — equivalent to an EIN (US), Company Number (UK), or Handelsregisternummer (Germany). Every company that imports into Brazil must have a CNPJ.
CNPJ registration guide?What is RADAR?
RADAR (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros) is Receita Federal's mandatory import/export authorization. Your Brazilian buyer needs active RADAR before any goods can clear customs. It comes in three modalities with different value limits.
RADAR & customs clearance guide?What is a Despachante Aduaneiro?
A despachante aduaneiro is a licensed customs broker — required for all import clearances in Brazil. They file declarations in Siscomex, classify NCM codes, pay taxes on your behalf, and handle inspections. Must hold a registration from Receita Federal.
How to choose a customs brokerBefore you ship: preparation
1. Find your product's NCM code
Every product entering Brazil must be classified with an 8-digit NCM (Nomenclatura Comum do Mercosul) code. The first 6 digits match the international HS code — only the last 2 are Brazil/Mercosur-specific.
The NCM code determines everything: import duty rate, IPI rate, PIS/COFINS rates, whether ANVISA or INMETRO approval is needed, and whether Ex-Tarifário applies.
Use our HS → NCM lookup tool →
2. Calculate the landed cost
Brazil's cascading tax system means 7 different taxes stack on each other, potentially adding 40-100% to your FOB price. Your Brazilian buyer needs to know the real landed cost to make purchasing decisions.
Use our landed cost calculator →
3. Check regulatory requirements
Depending on your product category, you may need pre-approval from Brazilian regulatory agencies:
- ANVISA — Health products, food, cosmetics, pharmaceuticals, medical devices
- INMETRO — Products subject to conformity assessment (electronics, toys, PPE, construction materials)
- MAPA — Agricultural products, animal products, plant-derived goods
- IBAMA — Products involving chemicals, wildlife, environmental impact
- Anatel — Telecommunications equipment
Non-compliance can result in goods being held at port indefinitely or returned at your expense.
4. Check Ex-Tarifário status
If you sell capital goods (machinery, industrial equipment) or IT/telecom equipment, check if your product has an active Ex-Tarifário. This reduces import duty from 14-16% to 0% — a massive saving that makes your product more competitive.
Search the Ex-Tarifário database →
Documentation requirements
Brazil has strict documentation requirements. Missing or incorrect documents cause delays at customs that can cost your buyer thousands in demurrage fees.
| Document | Required by | Notes |
|---|---|---|
| Commercial Invoice | Customs | Must include NCM code, Incoterm, FOB/CIF value |
| Packing List | Customs | Detailed item-by-item with weights and dimensions |
| Bill of Lading / AWB | Carrier | Original for sea, copy for air |
| Certificate of Origin | Customs (for FTA) | Required for EU-Mercosur preferential rates |
| Import License (LI) | Siscomex | Required for regulated products (ANVISA, INMETRO) |
| Proforma Invoice | Importer | Needed for importer to request LI and foreign exchange |
The import process (from your buyer's side)
Understanding what your Brazilian buyer goes through helps you be a better trade partner:
- RADAR registration — Your buyer must have RADAR with Receita Federal. Without it, they cannot import. Three modalities: Express (USD 50k), Limited (USD 150k), Unlimited (no cap).
- Import License (if needed) — For regulated products, the buyer files an LI via Siscomex before shipment. This can take 5-60 days.
- Customs broker (despachante aduaneiro) — Almost universal in Brazil. The broker handles NCM classification, Siscomex filings, and tax payments.
- Customs clearance — Goods are classified into green, yellow, red, or gray channels.
- Tax payment — All 7 taxes must be paid before goods are released.
Common mistakes that cost money
- Wrong NCM classification — Can result in wrong duty rates, fines (up to 1% of CIF value), and delays.
- Undervaluing the invoice — Brazilian customs uses international databases to detect undervaluation. Penalties are severe: 100% fine plus potential criminal charges.
- Missing product certification — Shipping INMETRO-regulated products without certification means goods sit at port.
- Ignoring Ex-Tarifário — Many exporters don't know their product qualifies for zero duty.
- Not accounting for ICMS variation — Quoting the same landed cost for São Paulo (18%) and Maranhão (22%) loses you either the deal or the margin.
Tax reduction opportunities
- Drawback — If your buyer uses your product to manufacture goods for export, they can recover 100% of all import taxes.
- Temporary Admission — For trade fairs, demonstrations, or testing, goods enter Brazil with zero taxes.
- Zona Franca de Manaus — Manufacturers in the Amazon Free Trade Zone get massive tax exemptions.
Key takeaways
- Brazil is the 8th largest economy. The complexity is the moat — once you learn the system, your competitors won't follow easily.
- Always work with a despachante aduaneiro. The cost (typically 0.5-2% of CIF) is trivial compared to the cost of mistakes.
- Know your NCM code, check Ex-Tarifário status, and calculate the full landed cost before quoting.
- The EU-Mercosur agreement is progressively reducing tariffs for EU exporters starting May 2026.