Brazil

Brazil Customs Contacts

Website: http://www.fazenda.gov.br/  

Address: Receita Federal (Customs agency) Esplanada dos Ministerios, Bloco P 70048-900 Brasilia, DF 

Telephone: +55-61412-3000 

Brazil is the world's fifth-largest country in terms of territory and population. It occupies nearly 50 percent of the South American continent. Brazil is bordered by the Atlantic Ocean, Argentina, Bolivia, Guyana, Paraguay, Peru, Uruguay, Colombia and Venezuela. The country is a member of the World Trade Organization and a member of Mercosur.

Tariffs

Brazilian import tariffs vary according to the products' country of origin and characteristics. The value of taxes is corresponds to the Common External Tariff. However there is no import tax for import/export between Mercosur members, but is applied to the rest of countries. The Import Tax varies from 0 to 20%:

- 0% to 14% for capital goods

- 16% to 20% for textiles, articles of clothing, consumer goods

- 10% to 15% for metallurgy

- 12% to 16% for agricultural products and the information processing and telecommunications sectors. 

Generally, the cost of importing is composed of an import tax, state tax on circulation of goods and services and a tax for industrial products. Importers will also have to pay some additional taxes such as tax for Siscomex use and tax for the merchant marine renovation.

Product certification, labelling, packaging

In order to export goods to Brazil the product must be certified by Inmetro. You can obtain the certification from a foreign agency recognized by Inmetro or you can obtain it directly from Inmetro when arriving in Brazil. Also, importers and exporters must register with Siscomex (Sistema Integrado de Comércio Exterior) before beginning any trade operations. 

The packaging of a product should contain information on the quality, quantity, composition, price, guarantee, origin, expiry date, risks for health and safety and the mark of origin. The information should be clear, precise and obligatory translated in Portuguese. If a product contains GMOs this must be indicated on the package. 

Documents for export/import

- The basic document for import clearance is the Import Declaration (Declaração de Importação) which contains details about currency exchange rates and taxes. The ID is completed by the importer through Siscomex.

- Air Waybill – the document that accompanies all international shipments

- Commercial invoice - a necessary document for all shipments containing details about the seller and the buyer and  a detailed description of the product (quantity, price etc).

- Pro forma invoice - preliminary invoice.

- Packing list – contains information about the weight and volume of the shipment.

- Certificate of origin -  a document which verifies the country of origin issued by a local chamber of commerce.

Sources: 

http://web.ita.doc.gov/tacgi/OverSeasNew.nsf/alldata/Brazil 

https://en.santandertrade.com/international-shipments/brazil/packaging-and-standards 

https://en.santandertrade.com/international-shipments/brazil/customs-procedures