BRLast reviewed 2026-07-21

Brazil - Import & Export Regulatory Guide

Brazil applies the Mercosur Common External Tariff (TEC), with numerous exceptions (Lista de Exceções). Imports pass through SISCOMEX under Receita Federal supervision. The 2023 tax reform (Constitutional Amendment 132) is transitioning ICMS/IPI/PIS/COFINS into a dual VAT (CBS federal + IBS sub-national) over 2026-2033.

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Regulatory authorities

Receita Federal do Brasil (RFB) ↗
Customs, federal tax.
SECEX (Secretariat of Foreign Trade) ↗
Trade policy, import licences.
ANVISA ↗
Food, drugs, medical devices, cosmetics.
INMETRO
Product conformity marks & standards.
MAPA
Agri/veterinary imports.

Licensing regimes

Licence	Scope	Issuer
Radar Habilitação	Mandatory registration to operate in SISCOMEX.	Receita Federal
Import Licence (LI)	Automatic (LI automático) or non-automatic depending on NCM (Nomenclatura Comum do Mercosul).	SECEX/DECEX
ANVISA registration	Food, drugs, cosmetics, medical devices - RDC-specific rules.	ANVISA
INMETRO conformity mark	Toys, electricals, safety equipment.	INMETRO-accredited body

Prohibited goods

· Used consumer goods (with narrow exceptions).
· Ivory & CITES-listed species without permit.
· Certain hazardous wastes (Basel Convention).
· Pesticides not registered with IBAMA/ANVISA/MAPA.

Restricted goods

· Automotive parts - Ex-Tarifário reductions require case-by-case CAMEX approval.
· IT/Telecom equipment - Anatel homologation.
· Chemicals - IBAMA registration for imports of controlled substances.
· Firearms - Army Command (COLOG) authorisation.

Labelling requirements

· Portuguese-language labelling for consumer goods (Consumer Defence Code + specific ANVISA/INMETRO rules).
· Country of origin, importer name & address, batch, expiry.
· Nutritional information front-of-pack (ANVISA RDC 429/2020) - warnings for high sodium/sugar/sat fat.
· INMETRO conformity seal on covered products.

Sanctions overlay

· UN Security Council sanctions.
· No comprehensive autonomous programs.
· Sensitive-goods exports subject to CBE (Committee for Sensitive Goods) review under Law 9.112/1995.

Dispute resolution

Federal Regional Courts and Superior Court of Justice for customs & tax appeals. CARF (Administrative Council for Tax Appeals) for federal tax administrative disputes. Brazil is NY Convention party since 2002. CAM-CCBC and CAMARB are the leading arbitration institutions. Mercosur disputes: Olivos Protocol; PTIA/investor-state uses CFIA (Cooperation & Facilitation Investment Agreements) instead of ICSID.

Key official sources

Frequently asked questions (6)

How does the 2023 tax reform affect importers?

Existing PIS/COFINS/IPI/ICMS/ISS phase down 2026-2032 while CBS + IBS phase in. During the transition (2026-2032) both regimes coexist. Full transition to dual VAT by 2033. Import-side rate expected ~26.5% total, similar to current burden but with cleaner input credits.

Why is Ex-Tarifário important?

Ex-Tarifário reduces the TEC on specific capital goods and IT equipment (Bens de Capital / Bens de Informática) not produced in Brazil - typically from 14-18% down to 0-2%. Filings via CAMEX; approval takes 3-6 months and applies to the specific NCM ex-code granted.

How does Siscomex Portal Único work?

The Single Foreign Trade Portal (Portal Único Siscomex) consolidates all federal agencies (Receita Federal, MDIC, Anvisa, MAPA, Anatel) into one filing. Import: DUIMP replaces the older DI/LI regime. Export: DU-E. Anuentes (inter-ministerial approvals) are triggered by NCM code.

What is Ex-Tarifário and how is it obtained?

Ex-Tarifário lets importers of capital goods (BK) or IT/telecom goods (BIT) not produced in Brazil reduce the Mercosur Common External Tariff (TEC) to typically 0% for 2 years. Petition goes to CAMEX. Confirm before shipping - retroactive claims are not allowed.

How is IPI/PIS/COFINS/ICMS stacked on imports?

II (import duty, TEC) is the base. IPI is applied on II+CIF. PIS-Import (2.1%) and COFINS-Import (9.65%) apply on CIF plus embedded ICMS. State ICMS (17-18% typical, some states higher) then applies on the grossed-up base. Effective landed tax often 35-70% of CIF.

What is RADAR and why do importers need it?

RADAR is Receita Federal's importer registration and risk-rating system. Limited RADAR authorises up to USD 150k/6 months; Unlimited RADAR is unlimited but requires financial capacity demonstration. Without an active RADAR habilitation, an entity cannot file a DI/DUIMP.