There are three types of import tariffs for cross-border e-commerce in Brazil:

①Zero tariff – books, newspapers and magazines.

②60% tax rate – goods delivered by postal services.

③85%~88% tax rate – goods delivered by private express delivery companies.

Brazilian law stipulates that products with a value of less than US$50 are not subject to import tax when transported internationally.

Brazilian customs stipulates that all items sent to local individuals in Brazil, the same goods, cannot exceed 3 pieces, otherwise the customs will refuse to clear customs and directly return them to the place of shipment (there will be no notice before the return), and all freight costs incurred shall be borne by the shipper. Brazilian customs implements random inspections on imported customs declaration goods, that is, according to three different colors: green (all exemptions from inspection and automatic customs declaration), yellow (only check customs declaration documents, automatic customs clearance after verification), and red (customs declaration documents and goods must be inspected before customs clearance). The customs will give the inspection results within 5 working days. The recipient should be present during the inspection. If sampling is required, the cost shall be borne by the recipient.

In addition to import tariffs, Brazilian consumers also need to pay customs clearance fees. Brazil Post now charges a postage fee of about 15 reais (about 24.5 yuan) for all international packages handled by customs.

For the same product, if the quantity exceeds 3 pieces, it can only be sent to companies, not individuals, and must be imported in a formal customs clearance mode. If the shipment requires formal customs clearance, the recipient must be registered with the local customs and needs to hire a customs clearance agency to assist in the customs clearance procedures.

The recipient can also use his own customs clearance agent. At present, only the VCP and GRU ports in Sao Paulo in Brazil can handle formal customs clearance procedures. If the recipient is not in these two port cities, he can also apply to transfer the goods to the nearest customs supervision center (there will be additional fees) for processing. Since DHL Brazil does not have the authority to transfer goods in bonded conditions locally, it needs to be done by a third-party agent. The seller needs to pay the related fees such as warehouse rent and transportation fees directly to the agent. Brazil does not accept free abandonment of items. If customs clearance at the destination fails and the sender chooses to abandon the item, he needs to pay an abandonment fee of at least 50 euros per ticket. Otherwise, the Brazilian customs will arrange a return to be paid on delivery.

It is worth noting that in some urban suburbs that do not accept customs duties to be paid on delivery and some remote areas that are not listed, the tax must be paid by the sender. If the VAT number (shipper’s value-added tax number) is not noted on the waybill and invoice, the customs will not make any notification and will directly return the item to the place of origin.