How to Export to Brazil in 2026: Import Taxes, RADAR, DUIMP and Mercosur

Import taxes: how the cost adds up

Goods are classified under the 8-digit Mercosur Common Nomenclature (NCM). The import duty (imposto de importação, II) comes from the Mercosur Common External Tariff (TEC) with Brazil's own exceptions and is charged on the customs value, which includes international freight and insurance. IPI (tax on industrialised products) is then charged at the rate for the NCM in the TIPI table.

PIS/PASEP-Importação and COFINS-Importação are generally 2.1% and 9.65% (Law 10.865/2004, Article 8, as amended by Law 13.137/2015), with different rates for some products: on cosmetics, for example, 3.52% and 16.48%. The importer's state charges ICMS, at rates that vary by state. For sea cargo, the AFRMM (additional freight charge for the renewal of the merchant navy) is 8% of the ocean freight for long-haul shipping under Law 10.893/2004 as amended in 2022. Because several taxes stack, ask the importer's customs broker for a full estimate before you quote a delivered price.

Who imports: RADAR, product catalogue and DUIMP

The importer needs a CNPJ (company tax number) and a Siscomex habilitação, known as RADAR, under IN RFB 1.984/2020. Listed companies use the expressa type without limits; other companies are limitada, with import ceilings of USD 50,000 or USD 150,000 per six-month period depending on their estimated financial capacity, or ilimitada, without limits. Check that your buyer's ceiling covers your orders.

Brazil has moved imports from the old import declaration (DI) and licence (LI) to the Portal Único. The importer registers each product in the Catálogo de Produtos with a full description in Portuguese and the NCM, and registers the foreign manufacturer and exporter as foreign operators, with name, address and, where available, a tax identification number. The DUIMP (Declaração Única de Importação) takes its product data from the catalogue, and the remaining DI operations are being switched off on a published schedule.

Under Article 557 of the Regulamento Aduaneiro the commercial invoice shows the exporter and importer, a description in Portuguese, English, French or Spanish, marks and numbers, packages, gross and net weights, the countries of origin, acquisition and provenance, unit and total prices, freight and other costs, payment terms and currency, and the Incoterms rule; it must be signed by the exporter, and a digital signature is accepted.

Product rules

• Health products: ANVISA consent for cosmetics, food, medicines and medical devices comes through an LPCO or a sanitary check of the DUIMP; cosmetics must be notified or registered first (see Triplicate's note on cosmetics in Brazil).
• Other regulated goods, such as electrical products, toys and some machinery, need INMETRO conformity or licences from the agencies concerned; check the NCM's administrative treatment in the Portal Único.
• Labels and product information for consumers must be in Brazilian Portuguese.

Origin and trade agreements

Brazil has no trade agreement with Korea, Japan, China or the United States, so their goods pay the full II whatever the certificate of origin says; still show the true origin on the invoice. EU-origin goods can claim the EU–Mercosur Interim Trade Agreement, provisionally applied since 1 May 2026, with a statement on origin; many cuts are phased, so check the rate for your NCM. Goods originating in Argentina, Paraguay or Uruguay enter with Mercosur preference on a Mercosur certificate of origin, and India's preferential trade agreement with Mercosur covers only about 450 products.

Tax reform: CBS and IBS

Under Complementary Law 214/2025, the new contribution on goods and services (CBS) and tax on goods and services (IBS) have been shown on invoices since 1 January 2026 in a test year, without payment for taxpayers who meet the reporting obligations. Collection starts in 2027 for CBS and in 2029 for IBS, which replace PIS/COFINS and, step by step, ICMS and ISS; the transition ends in 2033. Ask your importer how its landed costs and prices will change.