Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
NOTE: From January 1, 2020, the Brazilian
Internal Revenue Service will require that the recipient of
international orders and shipments have ONE of the
following identification numbers on the parcel:
- Natural Persons Register (CPF)
- National Registry of Legal Entities (CNPJ)
- Passport number
If this information is not provided, the shipment may be banned from
entering Brazil or returned to the sender.
Sources:
https://saladeimprensa.correios.com.br/releases/2019/12/09/receita-federal-exigira-identificacao-de-cpf-cnpj-nas-encomendas-e-remessas-internacionais/
If you ship documents to Brazil through the postal system, they do not
have to be declared providing they consist of:
- Postcards, letters, and other printed matter
- Periodicals, books, and newspapers
- Printed matter without any monetary or fiscal significance
A courier shipment of documents from Canada to Brazil is allowed
duty-free if the parcel contains 5 or fewer documents. A shipment
cannot contain commercial quantities of material.
Common document shipments and their restrictions are shown below.
- Advertising literature, catalogues, and price lists
- Airline tickets
- Blueprints, bids, and proposals
- Cash letters
- CD Roms (if blank they require an invoice; if they contain data, the
content determines whether they are documents or not)
- Charts and graphs
- Company annual reports, intercompany mail and newsletters
- Computer printouts
- Driver's licence
- Manuscripts
- Negatives and slides
- Non-negotiable bonds and drafts
- Passports
- Sepia drawings and specification sheets
- Stationery (if blank)
- Transparencies
- Traveler's cheques (restricted to Banks only)
- Visa applications
Sources:
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/declaracao#DISPENSA
https://www.ups.com/ga/CountryRegs?loc=en_US
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/anexos/importacao-de-moedas-cheques-e-cheques-de-viagem/cheques-e-cheques-de-viagem-traveller-checks
There are no gift exemptions when shipping gifts to Brazil from
Canada. Duties and taxes will be incurred.
Often however, parcels with a total value of less than $50 USD (about
$65 CDN) have entered Brazil without being taxed.
When taxes are charged they are calculated at the rate of 60% of the
customs value (the sum of the value of goods plus freight charges plus
insurance).
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Shipments from Individual-to-Individual
As a rule of thumb, parcels sent from a private individual abroad to
another private individual in Brazil with items that have a total
value below $50 USD are exempt from paying taxes. There are several
articles indicating that it isn't unusual for these shipments to be
taxed regardless of value.
Shipments from Business-to-Business
If a gift is sent from a business in Canada to one in Brazil, taxes
will be charged.
Shipments from Business-to-Individual
A gift sent to an individual care of a business address in Brazil will
also incur taxes and charges regardless of the value of the gift.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
No information regarding multiple gifts in one shipment is available
at this time.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://thebrazilbusiness.com/article/sending-gifts-to-brazil-by-postal-service
https://mfa.gov.ua/mediafiles/sites/rei/files/ex/61421291_dod.pdf
Personal effects shipped from Canada to Brazil will not be taxed providing several conditions are followed:
- The unaccompanied baggage arrives no earlier than 3 months from your
arrival in Brazil or up to 6 months after your arrival
- The goods comprise of used clothing, shoes, personal belongings,
books, periodicals, and leaflets
- Returning goods are of national or nationalized nature
Moving Temporarily
No information regarding moving temporarily to Brazil is available at
this time.
Moving Permanently
If you are moving permanently to Brazil or are a Brazilian national
returning after being in Canada for more than 1 year, your goods will
be exempt from duties and taxes. Here are some examples of new and
used goods that can be shipped include:
- Household goods and furniture
- Machines and tools
- Instruments, machinery, and apparatus required for a profession,
craft, or art endeavour
Personal Effects Checklist
- Commercial invoice must clearly indicate "Personal Effects" on the
Commercial Invoice (see sample)
- List of goods in shipment - include description, quantity, and
estimated value of each item
- For machinery, equipment, and instruments - include make, model, and
year of manufacture as well as the estimated value of each
- Atestado de Residência no Exterior (Certificate of Residence
Abroad) - Click
here
for the form. The fee when submitting this form is $22.50 CDN and
MUST be done with a money order or certified cheque paid to 'Embassy of Brazil - Ottawa'.
- Notarized copy of the proof of residence in Brazil.
- Notarized copy of passport.
Sources:
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/nao-tributacao
http://ottawa.itamaraty.gov.br/pt-br/atestado_de_residencia_no_exterior.xml
https://www.santaferelo.com/wp-content/uploads/2018/09/M_Svcs_Customsregulation_Brazil.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Brazilian authorities control the entry of various food items into the
country to prevent pests and diseases that may cause harm to its
citizens and agricultural industries.
Do Not Ship
- Any artisanal products containing animal ingredients, regardless of
the quantity
You May Ship
Any of the following may enter Brazil without restrictions:
- Salted and roasted almonds
- Juices
- Vegetable oils
- Vinegar of various types
- Jellies and preserves
- Industrially prepared products that have been pasteurized,
sterilized, fermented, cooked, parboiled, polished, ground,
oven-dried, and toasted
Food, Chocolate, and Candies Checklist
- Ensure that your food products comply with the checklist above
- Clearly indicate "Food" on the commercial invoice in the General
Description or Remarks section (see sample)
- Check with your carrier that they will accept food shipments
NOTE:
- Commercial products with animal ingredients, including candies, must
be labelled in one of English, Portuguese, French, or Spanish to be
allowed entry into Brazil.
- Also, products must be sealed and contained in their original
packaging.
Sources:
http://www.agricultura.gov.br/assuntos/vigilancia-agropecuaria/passageiro-e-bagagem
https://brazilian.report/power/2019/05/17/rule-cheese-meat-brazil/
https://www.dropbox.com/s/qo8g2ndfqjd4tlz/New%20rules%20to%20restrict%20bringing%20cheese%20and%20meat%20into%20Brazil.pdf?dl=0
http://www.in.gov.br/web/dou/-/instru%C3%87%C3%83o-normativa-n%C2%BA-11-de-9-de-maio-de-2019-92400600
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
No information regarding shipping advertising material to Brazil is
available at this time.
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment sent to Brazil for repairs is considered to be a temporary
import and therefore will not incur duties or taxes from Brazilian
customs.
The good is allowed to stay in Brazil for up to 12 months, but an
extension to 5 years may be allowed if approved by the authorities.
Items Under Warranty
No GST will be charged for equipment and items under warranty that are
repaired in Brazil and returned to Canada.
Items No Longer Under Warranty
GST will be charged if an item is sent to Brazil for repairs and is no
longer under warranty. GST will be applied to the value of the repair
work plus any parts added for the repair, and on any duties charged.
Sending Product for Repair to Brazil
Equipment for repair can be sent to Brazil without paying duties and
taxes to Brazilian customs under the country's special customs regime
of temporary admission for inward processing.
The equipment is to be re-exported to Canada when the repairs are
complete.
Returning Product After Repairs are Completed
If your product has been repaired in Canada and is being returned back
to Brazil, ensure to do the following:
- Indicate the value of the product INCLUDING the
cost of the repair under the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when
the item was first exported to Brazil
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state under the General Description
or Remarks section the following: 'REPAIR & RETURN' and include the
estimated time of return (see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section
- Any above listed items
Sources:
http://receita.economia.gov.br/orientacao/aduaneira/manuais/admissao-temporaria/topicos/aperfeicoamento-ativo/3-1-conceito/3-1-conceito
http://receita.economia.gov.br/orientacao/aduaneira/manuais/admissao-temporaria/topicos/aperfeicoamento-ativo/3-5-prazo/3-5-prazo
https://laws-lois.justice.gc.ca/eng/regulations/sor-91-31/page-1.html#h-934277
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods can be temporarily imported into Brazil without payment of
duties and taxes for a period of up to 6 months. This can be
automatically extended 6 months for a total of 12 months. An
application can be made to have the admission extended to 5 years.
For goods involved with exhibitions and fairs, equestrian sporting
events, and circus shows, the time limit is 60 days after the end of
the event.
Goods and materials that are allowed temporary admission include:
- Educational, scientific, technical, industrial, commercial,
sporting, or political
- Animals for fairs, exhibitions, training, work, or herding
- Samples for commercial promotion
- Equipment needed for producing audiovisual works
- Equipment required to assemble, repair, or maintain other equipment
and goods
- Goods to be tested, approved, and for the development of prototypes
or other products
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Brazil, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details
below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice
+
ATA Carnet | Very Low |
1. Complete a Commercial Invoice Only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping
using this method doesn't guarantee that your items will be imported
duty and tax free. Not all brokers will clear goods as temporary imports
(i.e. UPS, Fedex, DHL) nor is it a guarantee that customs won't charge
any duties and taxes.
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of the
country. It's also great because once you have an ATA Carnet, it is accepted
by 176 countries worldwide making the application process a one-time
thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. You can however,
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here:
http://www.chamber.ca/carnet/
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 12 months in Brazil, though an application can
be made to extend the stay up to 5 years
- Commercial Invoice clearly stating 'Temporary Import' including the
return date. This must be written in the General Description
section.
See example
- Include your ATA Carnet with your shipment (if applicable)
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically cannot clear goods of
temporary nature)
Sources:
http://receita.economia.gov.br/orientacao/aduaneira/manuais/admissao-temporaria/topicos/suspensao-total-do-pagamento-de-tributos/hipoteses/procedimentos-gerais
http://receita.economia.gov.br/orientacao/aduaneira/manuais/admissao-temporaria/topicos/suspensao-total-do-pagamento-de-tributos/prazo
http://receita.economia.gov.br/orientacao/aduaneira/manuais/admissao-temporaria/topicos/suspensao-total-do-pagamento-de-tributos/conceito
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
If you are shipping a consignment of sold goods to Brazil with a total
value of $3,000 USD or less (about $3,900 CDN), it will be charged an
import tax of 60%.
This is governed by Brazil's Regime de Tributação
Simplificada (RTS) - Simplified Taxation Regime.
For shipments above $3,000 USD, we recommend using the services of a
Brazilian customs broker.
Sources:
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/tributacao
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Carmen Miranda
Avenida Rui Barbosa
S/N Parque em frente ao número 560 - Flamengo
Rio de Janeiro - RJ
22250-020
Brazil
Phone: 55 21 2334-4293 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Import duties and taxes on shipments from Canada to Brazil are
calculated based on the sum of the Customs Value, Insurance Amount, and
Freight costs (shipping costs). This is known as CIF.
Brazil imposes several different duties and taxes on imports. They are
summarised in the table
below
.
The major restriction for an individual importing goods into Brazil is
that the maximum value of goods is $3,000 USD (about $3,900 CDN).
If you are a Canadian company shipping goods, you can hire the
services of the Brazilian post office to pay the taxes owing on your
shipment, completing the documentation, and delivering the parcel to
the receiver.
Thresholds
A shipment sent by international post has a de minimis value of $50
USD (about $65 CDN). This means a shipment of $50 USD or less will be
exempt from import tax providing both the sender and recipient are
individuals.
Medicines for humans imported for the use of an individual will be
exempt from import tax up to the value of $10,000 USD (about $13,000
CDN). (A prescription may be required to prove the individual requires
the medication.)
| Currency | Real (BRL) |
Duty Exemption
(De minimis Value) | $50 USD (about $65 CDN) |
Duty Calculation Method
Duty Rate | CIF
60% |
| ICMS TAX (VAT) | 17 - 20% (varies for each Brazilian state) |
Tax Exemption
(De minimis Value) | $50 USD |
| Tax Calculation Method | CIF |
| |
Brazilian Duties & Taxes
| Name | Description | Rate |
|---|
| Import Duty | Applied to all goods | 60% |
| ICMS Value Added Tax (VAT) | A state tax applied to goods,
communication,
and transportation services | 17 - 20%
(depends on which state the shipment is destined for) |
| Federal Excise Tax (IPI) | Imposed on industrial goods | 0 - 330% (average of 10%).
See below |
NOTE:
Canada is expected to conclude a trade agreement with the Mercosur countries
(Brazil, Argentina, Uruguay, and Paraguay) by the end of 2020.
Federal Excise Tax on Imports (IPI)
- Candy20%
- Chocolate20%
- Spirits and Wines20%
- Tobacco20%
- Books0%
- Documents0%
- Video Games & Consoles20%
- Computers & Laptops16%
- Tablets16%
- Mobiles16%
- Cameras2 - 18%
- Accessories for Electronics12%
- Coats35%
- Beauty Products & Cosmetics18%
- Jewellery18%
- Shirts & Pants35%
- Home Appliances18 - 20%
- Toys35%
- Sports Equipment20%
Sources:
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/declaracao#DIR
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/nao-tributacao
http://receita.economia.gov.br/orientacao/aduaneira/manuais/remessas-postal-e-expressa/topicos/tributacao
https://valor.globo.com/brasil/noticia/2019/10/28/mercosul-deve-concluir-acordos-com-canada-coreia-e-cingapura-em-2020.ghtml
https://home.kpmg/xx/en/home/insights/2018/10/brazil-indirect-tax-guide.html
https://santandertrade.com/en/portal/international-shipments/brazil/customs-procedures
http://www.camex.gov.br/images/TEC/abril2019-tec-excel-completa_5.xlsx
