Whether you are a company planning imports or a consumer interested in purchasing imported products, it is essential to understand how import tax works, what the rates are, and how it impacts the final cost of goods.
Understanding all the details of this type of operation helps you avoid surprises, plan your expenses, and ensure that the import goes smoothly.
Therefore, in this article, we will explain in practical terms what this tax is, what amounts may be applied during the purchase, how to calculate the tax, and the step-by-step process for paying the taxes securely.
What is import tax?
This is a federal tax levied on all products entering Brazil from abroad. Its main purpose is to control the entry of imported goods, protect sectors of the national economy, and ensure that the government collects the necessary resources for its activities.
In addition, the collection of this tax is regulated by the Federal Revenue Service, based on Brazilian law, which ensures that all imports comply with specific and transparent rules.
How does import tax work in Brazil?
Simply put, as soon as the goods arrive in Brazil, the Federal Revenue Service sorts them to assess whether they are subject to taxation and how much tax will be due. During this process, several factors, such as product value, freight, and insurance, are taken into account to calculate the rate.
In addition to the Federal Revenue Service, several other agencies participate in this analysis, such as Anvisa, Anatel, and even the Ministry of Agriculture. All of this is done to ensure that all import regulations are complied with and that the domestic market is not negatively affected.
If the product is taxed, the buyer or person responsible for the import will receive a notification by email or mail informing them of the amount to be paid. After payment of the tax and all fees, the order is released and proceeds to delivery.
Import tax amounts
As previously mentioned, the tax amount varies according to the price of the product, shipping, and insurance. Here are the rules that have been in effect since June 2024:
– Purchases up to US$50: Taxed at 20% of the total value of the merchandise, including shipping and insurance.
– Purchases over US$50: The tax rate applied is 60% of the total value.
In addition to the above taxes, other taxes may be applied to the purchase, such as ICMS, IPI, PIS, and COFINS, varying according to the state and type of product.
Example: product above US$ 50
For example, if the consumer purchased an electronic device for US$150, paid US$15 for insurance, and US$30 for shipping, the total comes to US$195. The 60% tax rate on the total amount will result in US$117 in tax, which must be converted to Brazilian reais based on the exchange rate on the day of payment.
Example: product up to US$ 50
Now, let’s assume that this same consumer purchased an item worth $35, paid $3 for insurance, and an additional $10 for shipping, totaling $48. He would be taxed 20% on the $48, resulting in a fee of $8.
How do I pay this fee?
After being notified by the Federal Revenue Service, you will need to pay the tax to release the goods. The procedure can be done on the Correios website. Here’s how:
– Access the Correios website;
– Log in with your registration details and CPF;
– Access the “My imports” section;
– Locate and select the order that has been taxed;
– Check that it has the status “awaiting payment”;
– Then click on the “$” icon and select whether you want to pay via bank slip or PIX.
Remember, never make payments via links or slips sent via text messages or emails. The Correios website is the only way to pay the fees and release the goods.
Can I contest the import duty?
Yes. If you identify that the tax was charged incorrectly, either due to an error in the value of the goods or in the calculation of the tax rate, you can contest it. This process must be done directly in the My Imports section on the Correios website.
To initiate the dispute, simply access the My Imports section on the Correios website and attach documents proving the actual purchase value, such as a credit card invoice, proof of payment, or invoice.
During the review, the goods will be held until the Federal Revenue Service finalizes the process and decides whether the value will be revised or maintained. Remember that for the order to be released, you must pay the fees within the stipulated period.
Have you learned how import tax works?
We hope our guide has clarified all your questions and helped you understand a little better how to calculate, pay, and even dispute the fee when necessary. Now your international purchases are safer and without surprises.