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Importing into Brazil

Brazil's import tax on parcels up to US$3,000: 0% to US$50 or 60% less US$30 through Remessa Conforme, 60% outside it, ICMS of 17% to 20%, and the CPF rule.

Updated · 9 official sources

Brazil taxes international parcels of up to US$3,000 with a federal import tax and a state ICMS. Bought from a store certified in the Remessa Conforme program, a parcel pays 0% import tax up to US$50, and 60% less a US$30 deduction from US$50.01. Bought anywhere else, it pays 60% from the first dollar. ICMS of 17% to 20%, depending on the buyer's state, applies to both.

Rules as of 30 October 2026.

How are parcels taxed in Brazil?#

Brazil taxes parcels from abroad under its simplified taxation regime (Regime de Tributação Simplificada), which covers purchases sent by post or express courier up to US$3,000. The federal import tax (Imposto de Importação, II) has a flat rate that depends on whether the store is certified in Remessa Conforme. The state ICMS is then charged on top.

Purchase value Store in Remessa Conforme Store outside the program
Up to US$50 Import tax 0%, plus ICMS Import tax 60%, plus ICMS
US$50.01 to US$3,000 Import tax 60%, less US$30, plus ICMS Import tax 60%, plus ICMS

The purchase value used for the US$50 test, and as the tax base, is the customs value: the price of the goods plus shipping and insurance if the store charges them. The rates come from Portaria MF 1.342 of 12 May 2026, made under Provisional Measure 1.357 the same day. Congress turned that measure into Law 15.502, signed on 10 September 2026, which also lets the government set limits on how often individuals can use the zero rate.

What is Remessa Conforme?#

Remessa Conforme (the Programa Remessa Conforme, PRC) is a Receita Federal program that certifies e-commerce companies to follow special import rules. A certified store collects the import tax and ICMS from the buyer at checkout and sends the data to Receita Federal ahead of the parcel, so the package spends less time in customs.

Certified stores must show on each product page that the item ships from abroad and will be imported, and the total the buyer will pay, split into the product, international shipping, insurance, import tax, ICMS and other charges. Receita Federal publishes the list of certified companies, and Law 15.502 now requires certified platforms to watch for undervaluation, split shipments and hidden senders.

For a foreign brand selling on its own site, the practical point is that the lower rates follow the certification. A store that isn't certified can't offer them, and its buyers pay 60% plus ICMS when the parcel arrives.

How is ICMS calculated?#

ICMS (Imposto sobre Circulação de Mercadorias e Serviços) is a state tax of 17% to 20% on imported parcels, depending on the buyer's state. Brazil calculates it "por dentro", meaning the tax is part of its own base: ICMS equals the customs value plus import tax, divided by one minus the ICMS rate, times the rate.

Here's a worked example for a US$120 order, goods plus shipping, to a state with a 20% ICMS rate:

Store outside the program Store in Remessa Conforme
Import tax 60% of US$120 = US$72.00 US$72.00 less US$30 = US$42.00
ICMS (120 + 72) / 0.80 × 20% = US$48.00 (120 + 42) / 0.80 × 20% = US$40.50
Total tax US$120.00 US$82.50

A US$45 order from a certified store to a state with 17% ICMS pays no import tax and US$9.22 of ICMS. Taxes are paid in reais; for goods bought on certified platforms, Law 15.502 allows the exchange rate of the purchase date. The landed cost calculator runs the same sums for any order, and the Brazil country page holds the live rates.

How are the taxes collected?#

Brazil collects parcel taxes in one of two ways. A store in Remessa Conforme charges the import tax and ICMS at checkout and pays them over. For any other store, Receita Federal assesses the parcel when it arrives, and the buyer pays before delivery, through the Correios "Minhas Importações" service or the courier.

The post office or the express courier carries out the import formalities for the buyer, so questions about a held parcel go to them. Receita Federal can also review an import within five years and claim tax that wasn't paid. A buyer who isn't charged tax at checkout on a site that claims to be certified should expect to be charged 60% on arrival.

What IDs do the buyer and seller need?#

Every international parcel to Brazil needs the recipient's tax number: the CPF for individuals or the CNPJ for companies, in regular standing with Receita Federal, or a passport number for a foreign recipient. Receita Federal makes the number mandatory, so collect the CPF at checkout and put it in the consignee details.

Brazilian businesses importing commercially through the regular regime, rather than as parcels, need a qualification to operate in Siscomex, Brazil's foreign trade system. Individuals can't use parcels to import goods for resale or for industrial processing, apart from rural producers, artisans and artists.

What can't you send to Brazil?#

Receita Federal prohibits some goods in international parcels outright and restricts others behind prior approval from agencies such as Anvisa, Ibama, Inmetro and ANP. Prohibited goods are seized or sent back. Restricted goods without the approval are treated the same way, and the buyer bears the loss.

Prohibited examples include electronic cigarettes, toys and replicas that could be mistaken for firearms, counterfeit cosmetics and drinks, used tires, used vehicles, perishable food of animal origin and fruit. Restricted examples include medicines under special control, jewelry and precious stones, biological material, live animals and genetically modified organisms. The restricted goods docs check a product against these lists.

What changed and when#

Brazil changed the import tax on parcels in May 2026, cutting it to zero on Remessa Conforme purchases up to US$50 and setting a US$30 deduction above that, and Congress confirmed the legal basis in September 2026. The timeline lists each step with a link to the official text.

  1. Law 15.502 confirms the parcel tax rules

    Converts Provisional Measure 1.357 into law, requires certified platforms to detect undervaluation and split shipments, and lets the government limit how often individuals use the zero rate. Lei nº 15.502, DOU 10 September 2026 (opens in a new tab)

  2. Zero import tax up to US$50 in Remessa Conforme

    Purchases from certified stores pay 0% up to US$50 and 60% less US$30 from US$50.01 to US$3,000. Portaria MF nº 1.342/2026 (opens in a new tab)

  3. Provisional Measure 1.357

    Lets the Finance Minister cut the parcel import tax to zero up to US$50, and to 30% up to US$3,000, depending on the compliance program. Medida Provisória nº 1.357/2026 (opens in a new tab)

  • LGPD for foreign online stores: When Brazil's LGPD applies to a store outside Brazil, the legal bases, buyer rights, the 3-business-day breach notice, data transfers and the fines.

Common questions#

Is there a de minimis in Brazil?#

Brazil has no full de minimis (how de minimis works): ICMS applies to every purchase. Purchases up to US$50 from stores certified in Remessa Conforme pay 0% import tax; all other purchases pay 60%.

What is the Remessa Conforme US$50 rule?#

A purchase of up to US$50 from a store certified in Remessa Conforme pays no federal import tax, only the state ICMS, collected at checkout. Since 12 May 2026, purchases from US$50.01 to US$3,000 from those stores pay 60% less US$30.

What is the ICMS rate on imports?#

ICMS on imported parcels is 17% to 20%, set by the buyer's state, and it is calculated on the value plus import tax, with the tax included in its own base.

Do I need a CPF to receive a parcel in Brazil?#

Yes. The recipient's CPF or CNPJ, or a passport number for a foreigner, is mandatory for international parcels.

Sources#