Brazil Import Duty & ICMS Calculator

How import taxes work in Brazil

Brazil layers several federal taxes plus a state tax on every import, and each builds on the ones before it. Here's the order, because the order is everything.

Customs value (the base everything builds on)

All the layers build on the CIF customs value — the price of the goods plus transport and insurance to the Brazilian port. If you bought FOB or EXW, add the international freight and insurance to reach it; on CIF terms they're already in.

Step 1 — Import Duty (II)

The Imposto de Importação (II) is the headline tariff, charged as a percentage of the CIF value. Rates come from the Mercosur Common External Tariff (TEC) by NCM code — commonly 10%–20%, but apparel can reach 35%. Some capital goods get ex-tarifário reductions.

Step 2 — IPI (on CIF + II)

The Imposto sobre Produtos Industrializados (IPI) is charged on the CIF value plus the II — so it's already compounding on the duty. Rates vary by product (often 0%–15%+); electronics tend to be higher, basic machinery often 0%.

Step 3 — PIS and COFINS (on the CIF value)

Two federal social-contribution taxes apply on importation: PIS at 2.1% and COFINS at 9.65% of the customs value — a combined 11.75%. (Registered companies can often credit these against domestic PIS/COFINS.)

Step 4 — ICMS, grossed up "por dentro"

Finally the ICMS, a state value-added tax (commonly 17%–20%; this calculator defaults to 18%). Its defining quirk: ICMS is calculated "por dentro" — its own base includes the ICMS itself. In practice you total everything else (CIF + II + IPI + PIS + COFINS), then divide by (1 − the ICMS rate) to get the base, then apply the rate. At 18% you divide by 0.82, so the effective ICMS burden is noticeably higher than a flat 18% of the pre-tax total. ICMS is usually creditable for registered importers, but it's real cash at the border.

No commercial de minimis — and the Remessa Conforme program

There's no general low-value exemption for commercial imports. Low-value e-commerce uses the Programa Remessa Conforme: since MP 1.357 (effective 13 May 2026), shipments up to US$50 (CIF) for individuals pay 0% import duty (ICMS still applies); from US$50.01 to US$3,000, 60% import duty (with a US$20 reduction) plus ICMS. ICMS is around 17%, but rose to 20% in several states from April 2025. Above that, the full structure on this page applies.

Watch: the 2026 tax reform

Brazil's Reforma Tributária is phasing in new taxes — CBS (federal) and IBS (state/municipal), plus a selective IS — to replace PIS/COFINS, IPI and ICMS over a transition running from 2026 to around 2033. During the transition both systems run in parallel. Treat the rates here as the current (pre-reform) structure and verify what's operative for your import date.

Other charges

A Siscomex fee applies per declaration, and ocean shipments pay AFRMM (a merchant-marine surcharge of about 8% of the ocean freight). A despachante (customs broker) is typically required. These sit on top of the tax stack and are entered here as an estimate.

Incoterms: what your supplier price already includes

Because every Brazilian import tax builds on the CIF customs value, the Incoterm — which decides how much freight and insurance is already in the price — drives the entire bill.

EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to Brazil.

FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the CIF value.

CFR / CPT. International carriage is in the price; you still add insurance.

CIF / CIP. Freight and insurance to Brazil are both included — that figure is essentially your customs value.

DAP / DDP. Under DDP the seller has handled the Brazilian taxes and delivered. Under DAP they deliver but you owe II, IPI, PIS/COFINS and ICMS.

The Brazil-specific point

The CIF value is the foundation that II, IPI, PIS, COFINS and the grossed-up ICMS all stack on — so an extra real of freight doesn't just add to your cash cost, it enlarges the base of five different taxes. Pick the Incoterm that matches your invoice so the CIF value is right, and the calculator stacks the layers (and the por-dentro gross-up) correctly.

Worked example: R$100,000 shipment of general goods

Take a consignment of R$100,000 of general goods, bought FOB, with R$12,000 of freight and R$1,000 of insurance. Assume 16% II, 10% IPI, the fixed 2.1% PIS / 9.65% COFINS, and 18% ICMS.

Line item	Basis	Amount (BRL)
Customs value (CIF)	goods + freight + insurance	113,000
Import Duty (II) @ 16%	16% of CIF	18,080
IPI @ 10%	10% of (CIF + II) = 10% of 131,080	13,108
PIS @ 2.1%	2.1% of CIF	2,373
COFINS @ 9.65%	9.65% of CIF	10,904.50
Pre-ICMS total	CIF + II + IPI + PIS + COFINS	157,465.50
ICMS base (÷ 0.82)	pre-ICMS total ÷ (1 − 0.18)	192,031.10
ICMS @ 18%	18% of the grossed-up base	34,565.60

Reading it down: II of R$18,080 sits on the CIF value. IPI of R$13,108 is charged on CIF + II — already compounding. PIS and COFINS add R$13,277.50 on the CIF value. The pre-ICMS total is R$157,465.50 — then the "por dentro" gross-up divides it by 0.82 to get an ICMS base of R$192,031.10, and ICMS at 18% is R$34,565.60 (far more than a naive 18% of 157,465 would be).

Add it all up:

100,000 + 12,000 + 1,000 + 18,080 + 13,108 + 2,373 + 10,904.50 + 34,565.60 = R$192,031.10.

The taxes alone come to about R$79,031 on R$100,000 of goods — roughly 79% on top of the goods value. Registered importers can usually credit IPI, PIS/COFINS and ICMS, but the cash you front at the border is the full stack — plus Siscomex, AFRMM and broker fees.