Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Brazil.

Tariffs and non-tariff barriers

Tariffs

All products exported to Brazil are taxed by an import tax (unless otherwise specifically exempting the product from such payment). The key points to note about the import tax include:

  • It is levied on the customs value.
  • The customs value is generally assessed based on the transaction value and that coincides with the cost, insurance and freight (CIF) value.
  • The import tax rate is selective and depends on the product's tariff classification.

Special preferences granted on a wide range of items imported from member countries of the Latin American Integration/Development Association and, in particular, from Mercosul member countries (Argentina, Uruguay and Paraguay).

Products manufactured or exported to Brazil are classified under the Mercosul Common Nomenclature (NCM) classifications. It is important to check the sub-classifications as there is a wide variation of import tax rates. Companies called ‘despachantes’ provide a valuable service by doing this check.

Most duties are ad valorem, based on the GATT Valuation Code (approximately CIF value) (Incoterms 2000).

The drawback regime is an incentive for exports introduced by the Brazilian Government. The requirement for requesting the regime is that the finished product that has been manufactured in Brazil and then exported has used some parts and pieces that have been imported into Brazil. This presents opportunities for Australian exporters in all industries.

It is important to note that Brazil requires special labels for toxic and food products that need to be addressed when exporting.

Non-tariff barriers

Import restrictions

Free unless otherwise informed by SISCOMEX in the 'Tratamento Administrativo' section. SISCOMEX (online system to register exporters and importers, supported by the SECEX - Foreign Trade Department, Federal Tax Department, and Central Bank of Brazil).

Pre-import licence products have up to 60 days to proceed with the shipment. Merchandise must be on board the carrier prior to expiry date of import licence. Some imports are subject to quota or to special requirements.

Product certification, labelling and packaging

Label requirements vary in accordance to the product category. Special label requirements will apply to food, beverage, agrochemicals, pharmaceuticals and cosmetics and may have to be approved by regulatory bodies. The name and contact details of the importer and some additional information in Portuguese are mandatory on the back labels of most imported products.

Austrade recommends liaison with your potential local partner to obtain detailed information and the correct wordings for the labels of your specific product category.

Methods of quoting and payment

Quotations should be FOB and C&F (Incoterms 2000), ex-works, Brazilian port, and in US dollars. Payment terms can be in advance, collection (payment terms are freely negotiable, averaging 360 days), with or without a letter of credit coverage.

Documentary requirements

Documentation required includes:

  • commercial invoice
  • bill of lading
  • certificate of origin - if a product is eligible to special multilateral agreements.

Insurance

Insurance must be obtained through a Brazilian firm registered in Brazil. Agents will advise exporters regarding this.

Weights and measures

The metric system.

Public health requirements

In accordance to the product shipment specification.