Detailed explanation of Brazilian customs regulations and customs clearance requirements

As one of the most difficult countries in the world to clear customs, Brazilian Customs has a strict review system and complex customs declaration procedures for imported goods. This article aims to comprehensively introduce the basic regulations, customs clearance requirements and related taxes and fees of Brazilian customs to help cross-border e-commerce companies better understand and deal with the Brazilian market.

Brazil Customs Basic Regulations

According to Brazilian customs regulations, the Brazilian Customs System (SISCOMEX) is the registration website for all customs declaration procedures for import and export goods. All imported and exported goods need to be declared on SISCOMEX, and the importer needs to provide relevant documents to the customs. In addition, Brazilian Customs requires that all inbound goods must display the corresponding NCM CODE (Customs Code) on the waybill of lading.

Customs declaration documents and customs clearance channels

After the importer registers the import declaration documents in SISCOMEX, the customs declaration documents will be assigned to different customs clearance channels based on a variety of factors:

• Gray mark: Customs declaration documents, goods and merchandise value must be inspected before customs clearance.
• Red mark: Customs declaration documents and goods must be inspected before customs clearance.
• Yellow mark: Customs declaration documents can be cleared only after inspection.
• Watermelon Marking: Goods are classified into a red mark or a green mark based on the inspection results of customs declaration documents.
• Green Mark: All customs declaration goods can be exempted from inspection and automatically cleared. However, Customs has the right to reclassify.

Special requirements and restrictions

Express delivery and logistics

• Brazil does not accept fee-free abandonment. When customs clearance at the destination fails, the sender must pay an abandonment fee.
• Brazilian logistics costs are high and timeliness is poor. It takes an average of 45 days to receive online products.
• For all items sent to local private individuals, the number of the same item cannot exceed 3 pieces.
• The taxes required to be paid by Brazil Post International Express and International Air Express will be different.

Customs code and tax number

• CNPJ: The national registration number of the legal entity issued by the Brazilian Ministry of Finance and must be provided to the customer.
• NCM CODE: Brazilian customs code, which must be displayed on the waybill of lading.

Import license

• RADAR: Brazilian import and export license. Certain goods require an import license to be imported into Brazil.
• The approval process for automatic import licenses is simpler and automatically approved, while non-automatic licenses are handled by the Brazilian Foreign Trade Agency (EX).

Duties and taxes

Tariff

• For packages with an estimated value of more than $50, the tariff can be up to 60% of the estimated value.
• For orders over US$3,000, Brazilian Customs charges a 60% import tax.
• There are three types of Brazilian cross-border e-commerce import tariffs: zero tariff (books, newspapers and magazines), 60% tax rate (goods delivered using postal services), 85%~88% tax rate (goods delivered using private express companies) commodity).

Other taxes

• DII: Import duties.
• ICMS: Commodity circulation service tax, usually 18%.
• FECP: Brazilian Poverty Alleviation Fund, usually 1%.
• TAXA ADMINISTRATIVA: International airline handling fee.
• GTARIFA DE ARMAZENAGEM: Airport storage fees.

Conclusion

To sum up, Brazilian customs regulations are strict and complex. Cross-border e-commerce companies need to pay special attention to relevant requirements when entering the Brazilian market to ensure smooth customs clearance. Understanding and following these regulations can help avoid unnecessary delays and expenses.