Brazil · Trade & Customs

Brazilian customs is administered by Receita Federal, and all imports and exports are declared uniformly through the SISCOMEX system. Import tariffs are bound by the Mercosur Common External Tariff (Mercosur TEC), ranging from 0%–35%; on top of TEC, IPI (Tax on Industrialized Products), state ICMS (17%–20%), PIS/COFINS, and the maritime freight surcharge AFRMM apply; certain products require an Import License (LI) and RADAR qualification. Enterprises must first obtain RADAR import/export authorization (tiered) and operate in SISCOMEX. Brazil offers the Ex-Tarifário temporary tariff reduction for certain capital goods. China has been Brazil's largest trading partner for 17 consecutive years, and China–Brazil local-currency settlement and RMB clearing facilitate trade. Note the customs documentation and INMETRO/ANVISA compliance (see the qualification card).

Key points

Customs is administered by Receita Federal; imports/exports must be declared via the SISCOMEX system.
Import tariffs are bound by the Mercosur TEC, 0%–35%; plus IPI, state ICMS (17%–20%), PIS/COFINS, and AFRMM.
Enterprises must obtain RADAR import/export authorization (tiered); some products require an Import License (LI).
Ex-Tarifário temporarily reduces the TEC rate for certain capital goods and requires application.
China has been Brazil's largest trading partner for 17 consecutive years; local-currency settlement promotes trade.
Clearance requires compliant documents; regulated products need prior INMETRO/ANVISA/ANATEL compliance (qualification card).

Procedure

Qualification prep: apply to Receita Federal for RADAR import/export authorization (tiered by transaction value).
Transactions and documents: sign the foreign trade contract, invoice, bill of lading, certificate of origin (for preferential rates if applicable).
Licenses and certification: obtain LI and INMETRO/ANVISA/ANATEL compliance for restricted/regulated products.
SISCOMEX declaration: enter the DI (import declaration) or RE (export declaration) and pay taxes.
Clearance and inspection: customs reviews/documents inspects, releases for pickup (import) or shipment (export).
Follow-up: retain documents (usually 5 years), handle refunds/disputes and Ex-Tarifário applications.

Hard requirements

The Brazilian importer must have a CNPJ and RADAR authorization.
Complete foreign trade documents: commercial invoice, bill of lading, packing list, certificate of origin.
Regulated products must have INMETRO/ANVISA/ANATEL compliance or an LI permit.
Correct HS code and applicable TEC rate.
Pay import tax, IPI, ICMS, PIS/COFINS, and AFRMM as required by law.
Complete the declaration and payment process via SISCOMEX.

Costs

Import tax (TEC): 0%–35% (by HS).ICMS: state rate 17%–20%; IPI/PIS-COFINS: by product.AFRMM: maritime surcharge approx. 25% of freight (partial exemptions).RADAR/agent and clearance fee: agent fee approx. 1%–3% of cargo value (by complexity).⏱ ⏱ Timeline：RADAR application 2–4 weeks; single SISCOMEX declaration and clearance 1–3 weeks (longer if inspected); export declaration faster.

⚠ Common risks

Incorrect HS classification leads to back-tax and fines.
Importing without RADAR authorization or LI permit results in cargo hold.
Missing INMETRO/ANVISA certification for regulated products causes clearance failure.
Non-standard certificate of origin misses preferential rates.
Missing clearance documents triggers inspection and fines.
Exchange-rate and freight fluctuations affect landed cost.

Handbook

📘 Step-by-Step Handbook (with owner / timeline / cost / penalties)

Applies to：Chinese enterprises intending to import/export to Brazil, or using Brazil as a regional distribution hub; covers RADAR qualification, SISCOMEX declaration, and clearance compliance.

Prerequisites

The Brazilian importer has obtained a CNPJ (exporter may be a Chinese entity + Brazilian agent).
Target product HS code and regulatory conditions clarified.
Identify whether LI/certification pre-approval is needed.

Step	Action	Owner	Timeline	Cost	Official form / system	Notes & penalties
1	Apply for RADAR Authorization The Brazilian importer applies to Receita Federal for RADAR import/export authorization, choosing a tier by expected transaction value (e.g., Limitado/Especial/Ilimitado).	Brazilian importer / agent	2–4 weeks	Free (included in registration)	RADAR application	Without RADAR, SISCOMEX cannot be operated. Penalty：Filing without qualification is returned.
2	Product Compliance and Licensing For regulated products, obtain the LI import license and INMETRO/ANVISA/ANATEL certification (see the qualification card).	Compliance/Agent	1–6 months	See qualification card	LI / certification	Handle in advance to avoid port detention. Penalty：Missing certificate causes clearance failure and cargo hold.
3	Documents and Classification Prepare invoice, bill of lading, packing list, certificate of origin; classify HS accurately and verify TEC/IPI/ICMS rates.	Trade/Customs	1 week	Internal	Document package	Misclassification is the main source of fines. Penalty：Wrong classification triggers back-tax + fine.
4	SISCOMEX Declaration and Payment Via SISCOMEX, enter the DI (import)/RE (export), calculate and pay import tax, IPI, ICMS, PIS/COFINS, AFRMM.	Customs broker	A few days	Taxes + agent fee	DI/RE + payment	Ex-Tarifário can reduce capital-goods rates. Penalty：Missing payment triggers inspection.
5	Customs Inspection and Release Receita Federal reviews documents/inspects; upon compliance, releases for pickup (import) or shipment (export).	Customs / Agent	1–3 weeks	Storage (if delayed)	Release order	Inspection extends the time. Penalty：Document mismatch causes delay and fines.
6	Archiving and Dispute Handling Retain documents for at least 5 years; handle refunds, appeals, and Ex-Tarifário renewal.	Customs	Ongoing	Internal	Archive	For Receita Federal inspection. Penalty：Missing documents triggers fines.

✅ Self-check list

Brazilian importer's CNPJ and RADAR authorization in place. HS code and tax rates verified. LI/INMETRO/ANVISA/ANATEL compliance obtained (if applicable). Foreign trade documents complete (invoice/bill of lading/certificate of origin). SISCOMEX declaration and payment completed. Clearance release and pickup process in place. Ex-Tarifário opportunity assessed (capital goods). 5-year document retention mechanism established.

⚠ Common pitfalls

HS misclassification.影响：Back-tax + fine.规避：Classify carefully and consult a customs expert.

Filing without RADAR.影响：Returned, cargo detained.规避：Obtain RADAR authorization first.

Missing certification for regulated products.影响：Clearance failure.规避：Obtain INMETRO/ANVISA in advance (qualification card).

Non-standard certificate of origin.影响：Missing preferential rates.规避：Issue a standard certificate of origin per rules.

Ignoring Ex-Tarifário.影响：Overpaying import tax.规避：Proactively apply for capital-goods tax reduction.

📅 Ongoing post-incorporation obligations

Retain trade documents for at least 5 years for inspection.
Timely handle refunds and Ex-Tarifário renewal.
Track TEC and trade policy changes (MDIC/Receita Federal).

🔗 Official portals

Receita Federal (Customs and SISCOMEX)MDIC (Ministry of Development, Industry, Trade and Services)SISCOMEX (Foreign Trade Integrated System)

📎 Source：Brazilian Federal Revenue Service (Receita Federal, customs); SISCOMEX; Ministry of Development, Industry, Trade and Services (MDIC)

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