Methodology & Data Sources
Every number on this site comes from an official Brazilian government source. We don't estimate, interpolate, or guess.
Brazil's import tax system is complex, but the data is public. Here's exactly where each dataset comes from, how we process it, and how often we update.
Data sources
Import Duty (II) — TEC rates
The TEC — Tarifa Externa Comum (Common External Tariff) is the Mercosur-wide tariff schedule. Brazil applies it via CAMEX/GECEX resolutions published in the Diário Oficial da União (DOU). We sync each resolution within days of publication.
IPI rates — TIPI table
The TIPI — Tabela de Incidência do IPI (IPI rate table) is published by Receita Federal and updated via presidential decrees. Current base: Decreto 11.158/2022 with ADE COANA 001/2026 adjustments. We incorporate changes within days of each decree.
Ex-Tarifário exemptions
GECEX/CAMEX Resolutions published in the DOU grant temporary II reductions (to 0% for BK, 2% for BIT) for capital goods and IT equipment without a domestic equivalent. SDIC (Secretaria de Desenvolvimento Industrial) performs the technical analysis; GECEX publishes the resolutions. We parse each resolution and cross-reference by NCM code.
ICMS rates — 27 states
State legislation and CONFAZ convênios. Each of Brazil's 26 states + Distrito Federal sets its own ICMS rate for imports (ranging from 17% to 22%). We track the standard internal rate (alíquota interna) applicable to imported goods, updated when states publish rate changes via their annual budget laws.
PIS, COFINS, AFRMM, Siscomex
Federal legislation: PIS-Importação (2.1%) and COFINS-Importação (9.65%) — Lei 10.865/2004, with additional +1% per Anexo I for specific NCMs (Lei 14.784/2023, extended through 2027). AFRMM (8% of maritime freight) — Lei 14.301/2022. Siscomex fee (R$ 214.50) — IN RFB 1.158/2011.
HS code descriptions (English)
World Customs Organization (WCO) Harmonized System nomenclature. The 6-digit HS headings and English descriptions follow the WCO international standard, ensuring our lookup tool maps correctly between global HS codes and Brazil's 8-digit NCM extension.
Trade data — bilateral flows
UN Comtrade (2023 data). We use CIF import values by HS6 heading to show top exporting countries for each product category and estimate trade volumes. This powers the country guide pages and trade overview panels.
Calculation methodology
Our landed cost calculator uses the official Brazilian import tax cascade formula:
- 1. CIF Value = FOB + International Freight + Insurance (converted to BRL)
- 2. Import Duty (II) = CIF × TEC rate (0–35%, or 0% if Ex-Tarifário applies)
- 3. IPI = (CIF + II) × TIPI rate
- 4. PIS-Importação = CIF × 2.1%
- 5. COFINS-Importação = CIF × 9.65% (+ optional 1% surcharge per Anexo I)
- 6. AFRMM = Maritime freight × 8% (sea transport only)
- 7. ICMS = Calculated "por dentro" (gross-up): base ÷ (1 − ICMS rate) per LC 87/96 art. 13 V
- 8. Siscomex fee = R$ 214.50 fixed per declaration
The ICMS gross-up is what makes Brazil unique — the tax base includes the tax itself, so the effective rate is always higher than the nominal rate. A nominal 18% ICMS produces an effective 21.95% increase on the pre-ICMS base.
Update frequency
| Dataset | Update trigger | Typical frequency |
|---|---|---|
| TEC / II rates | GECEX resolution | 2–4× per year |
| TIPI / IPI rates | Presidential decree | 1–2× per year |
| Ex-Tarifário | GECEX resolution | Several per year |
| ICMS rates | State budget law | Annual (January) |
| Fixed taxes (PIS, COFINS) | Federal law change | Infrequent |
| Trade data (Comtrade) | Annual release | Yearly |
| Guides and content | Regulation change | As needed |
Official sources directory
These are the Brazilian government portals we monitor. Several offer English-language sections:
Limitations and disclaimers
- These are estimates. Actual import costs depend on customs classification decisions made at the time of clearance.
- Exchange rates vary. We show a reference rate; the actual rate used is the PTAX rate on the customs clearance date.
- Product-specific regulations (anti-dumping duties, safeguard measures, quotas) may apply beyond the standard tax cascade.
- State incentive programs can reduce ICMS below the standard internal rate. These are negotiated case-by-case and not reflected in our calculator.
- We are not a customs brokerage. Always work with a licensed customs broker (despachante aduaneiro) for official classification and clearance.