SkyPostal

Responsibilities and Information for Brazilian Importers-Consumers

LEGISLATION

Normative Instruction 1737/2017 establishes the tax treatment and customs control procedures applicable to international shipments.

IMPORTER'S RESPONSIBILITIES

It is the responsibility of both the recipient and the sender to properly store and maintain records, either in physical or electronic form, for each transported shipment. These records must include the documents specified in administrative acts issued by Coana and must be kept for a period of five (5) years from the date of arrival or dispatch of the shipment.

TAXES

PRC (Simplified Import Regime)

  1. Up to USD 50.00
    1. 60% import tax, with a USD 20.00 reduction
    2. ICMS (State Tax) – varies between 17% and 20%, depending on the state
  2. Above USD 50.00
    1. 20% import tax
    2. ICMS (State Tax) – varies between 17% and 20%, depending on the state

NON-PRC (Standard Import Regime)

  1. All values
    1. 60% import tax
    2. ICMS (State Tax) – varies between 17% and 20%, depending on the state

CUSTOMS CLEARANCE

Since January 1, 2020, providing the importer’s CPF (Brazilian Tax ID) has been mandatory for processing and receiving any imports in Brazil.