Since it is a cross-border e-commerce, it is inevitable that express delivery must pay taxes and various fees to enter Brazil. It should be noted that the taxes required to be paid by Brazilian Postal International Express and international air express (such as TNT, UPS, DHL, FedEx) will be different.
There are 5 items of taxes and fees that need to be paid for express delivery to enter Brazil:
①I.I, import tariffs, divided into 0%, 60%, 85%, and 88%.
②ICMS, commodity circulation service tax, similar to value-added tax, usually 18%.
③FECP, Brazilian Poverty Alleviation Fund, usually 1%.
④TAXA ADMINISTRATIVA, international airlines’ operating fees. The operating fee is generally fixed. For example, for goods with a value of less than US$500, TNT is US$17, UPS is about US$17.5, and DHL is the most expensive, at US$20~30. A small part of these fees is paid to the Brazilian Federal Airport Infrastructure Company.
⑤TARIFADEARMAZENAGEM, airport storage fee, generally the weight of the product multiplied by 0.7 US dollars.
In addition to the above 5 taxes and fees, detention fees may also be paid. If the money is not paid within the time limit, a penalty of 2% of the FOB price plus a penalty interest of 1% of the FOB price will be charged.
For example, suppose a Chinese seller receives an order from Brazil, the product price is 45 US dollars, and it is delivered by postal express, then how much tax does he need to pay?
Since it is the Brazilian Post, the default international airline handling fee, airport storage fee, Brazilian Poverty Alleviation Fund, and detention fee are 0. Since the product price is less than 50 US dollars, no other fees need to be paid, only the corresponding logistics company’s handling fee and freight are required.
A few more points:
In Brazil, goods with a value of less than 50 US dollars are tax-free, but only individuals to individuals. If it is from company to company or individual to company, it is not tax-free.
If the value of the goods is less than $500, it is more convenient to deliver the goods to customers through the Brazilian postal system.
If the value of the goods is between $500 and $3,000, you need to apply for the Declaracǎo de Remessa Expressa (DRE) postal express through the Regime de Tributa?ǎo Simplificada (RTS) to simplify the tax system.
If the value of the goods is higher than $3,000, you need to ask another company with import rights to operate, which is not included in this category.
If you send medicines to individuals in Brazil for personal use, they are also tax-free.