Brazil · Import & Export

Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.

AI-drafted, editorially reviewed. Confirm specifics with the official authority.

Brazilian trade goes through Receita Federal's Siscomex (Portal Único) after you obtain RADAR/Habilitação authorization. Goods are classified by NCM (Mercosur nomenclature); imports carry import duty (II) plus IPI, PIS/COFINS and the state ICMS. Some goods need an import licence (LI); the process is document-intensive.

Customs are administered by the Federal Revenue through the Siscomex system; Brazil is a member of the Mercosur customs bloc.

  • Import and export declarations are filed through Siscomex (Single Foreign Trade Portal).
  • Mercosur provides preferential tariffs among member states.
  • Duties and federal/state taxes apply on imported goods.

  1. 1

    Get RADAR authorization

    Obtain RADAR/Habilitação authorization from Receita Federal so your company can operate in foreign trade through Siscomex.

  2. 2

    Classify goods (NCM)

    Classify goods by NCM (the Mercosur Common Nomenclature) to find the import-duty rate; check Mercosur origin for preferences.

  3. 3

    Check import licences

    Check whether goods need an import licence (Licença de Importação, LI) or approval from a controlling agency before shipment.

  4. 4

    Calculate import taxes

    Budget for import duty (II), IPI, PIS/COFINS and the state ICMS — together making Brazil a relatively high-tax import market.

  5. 5

    Declare via Siscomex

    Register the import/export declaration and documents (invoice, packing list, bill of lading) through the Siscomex Portal Único.

  6. 6

    Clear and resolve disputes

    Complete customs clearance (often via a despachante), and use Receita Federal channels for rulings and disputes.

  • RADAR/Habilitação authorization
  • NCM classification + Mercosur origin
  • Import licence (LI) if required
  • Import taxes (II + IPI + PIS/COFINS + ICMS)
  • Siscomex Portal Único declaration
  • Invoice, packing list, B/L
  • Customs broker (despachante, optional)
  • Receita Federal ruling / dispute route

Frequently asked questions

What is RADAR?

The Receita Federal authorization (Habilitação) that lets a company operate in foreign trade through Siscomex.

What is NCM?

The Mercosur Common Nomenclature, Brazil’s HS-based code for classifying goods and setting tax rates.

What taxes apply to imports?

Import duty (II), IPI, PIS/COFINS and the state ICMS, making Brazil’s import tax burden relatively high.

Traveller duty-free allowances

Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.

Alcohol
12 L
Cigarettes
200 sticks
Goods value
$1,000

Watch out for

  • The USD 1,000 quota is for arrival by air or sea; arriving by land, river or lake it is USD 500
  • Duty-free shop purchases are a SEPARATE quota on top: USD 1,000 at the airport of first disembarkation, or USD 500 at a land-border store within any rolling 30-day window
  • Quantities are the same by any route: 12 litres of alcoholic beverages, 10 packs of 20 foreign cigarettes, 25 cigars or cigarillos, and 250 g of pipe tobacco
  • Inside a port or airport duty-free shop the limits differ again: 24 units of alcoholic beverages with a maximum of 12 per type, and 20 packs of cigarettes
Customs authority ↗

Government portals

This topic in other countries

← Back to Brazil