| Intro | 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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| Primary authorities | - Receita Federal do Brasil (RFB)Customs, federal tax.
- SECEX (Secretariat of Foreign Trade)Trade policy, import licences.
- ANVISAFood, drugs, medical devices, cosmetics.
- INMETROProduct conformity marks & standards.
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| Licensing regimes | - Radar HabilitaçãoMandatory 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 registrationFood, drugs, cosmetics, medical devices - RDC-specific rules. · ANVISA
- INMETRO conformity markToys, electricals, safety equipment. · INMETRO-accredited body
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| 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.
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| 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.
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| 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.
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| 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.
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| 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. |
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| Official sources | |
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