Importing cosmetics into Brazil: rates and rules

The short answer

Every cosmetics code in chapter 33 carries the same 16.2% import duty and the same 20.00% combined PIS/COFINS-Importação rate. What actually moves the landed cost is IPI, which varies from 4.55% on shampoo and deodorant to 27.3% on perfume extracts, and ICMS, which runs from 21% in Goiás to 39% in Rio de Janeiro depending on the specific NCM code and the state you clear through. The figures below are the same ones the landed cost estimator uses, so a specific code and state combination can be run there directly.

Federal taxes by code

Verified against Portal Único Siscomex (II), TIPI ADE RFB 1/2026 (IPI) and Lei 10.865/2004 article 8 §2 (PIS/COFINS), 23 September 2026.

NCM	Product	II	IPI	PIS+COFINS
3303.00.10	Perfume extracts	16.2%	27.3%	20.00%
3303.00.20	Colognes	16.2%	7.8%	20.00%
3304.10.00	Lip make-up	16.2%	14.3%	20.00%
3304.20 / .30 / .91 / .99	Eye and manicure products, powders, creams	16.2%	14.3%	20.00%
3305.10.00	Shampoo	16.2%	4.55%	20.00%
3305.20 / .30 / .90	Perms, hair lacquers, other hair products	16.2%	14.3% (conditioners under 3305.90 ex 01: 4.55%)	20.00%
3307.10.00	Shaving products	16.2%	14.3%	20.00%
3307.20	Deodorants and antiperspirants	16.2%	4.55%	20.00%
3307.30.00	Bath salts	16.2%	14.3%	20.00%
3307.41.00	Room fragrances	16.2%	14.3%	20.00%
3307.49.00	Other fragrance products	16.2%	22%	20.00%

The 20.00% PIS/COFINS figure (PIS 3.52% plus COFINS 16.48%) applies under the single-stage regime for chapter 33, Lei 10.865/2004 article 8 §2 as amended by Lei 13.137/2015, and no temporary 0.6 percentage-point COFINS add-on applies to chapter 33, since it is not on the closed list in article 8 §21. IPI takes effect on customs value plus II; a 22.5% general PIS/COFINS figure sometimes quoted for cosmetics belongs to internal resale revenue under Lei 10.147/2000, not to the import.

ICMS by state

The general import and cosmetics rates for São Paulo, Rio de Janeiro, Paraná, Goiás, Bahia and Espírito Santo, with the acts behind each, are on ICMS by state. Three more states, checked specifically for the cosmetics segment:

State	Cosmetics rate	Basis
Minas Gerais	25%	Base rate; +2% FEM applies only to final-consumer sales until 31 December 2026, with shampoos and sunscreens excluded (Lei 24.471/2023)
Rio Grande do Sul	25%	RICMS/RS Livro I article 27 I; +2% AMPARA applies only to final-consumer sales, and no extension was found past 31 December 2025 in the state's own FAQ
Santa Catarina	25%	RICMS/SC; reached through a secondary tax-service summary rather than the state's own regulation text
Pernambuco	25% by the law's own text (Lei 15.730/2016 article 15 III "b" and Anexo 2, as amended by Lei 18.305/2023); a commercial tax table gives 27% (25% plus a 2% FECEP the law's cosmetics list does not carry)	Shown as both figures; the discrepancy was not resolved against a primary source

Goiás, at 21% (19% general plus 2% PROTEGE on chapter 33), is the lowest of the states checked here.

Substitution tax (ST) on cosmetics

ICMS substituição tributária applies to the cosmetics segment in AC, AM, AP, BA, DF, ES, GO, MG, MS, MT, PA, PE, PI, PR, RJ, RS and SC, under Protocolo ICMS 191/2009 and the CEST codes set in Convênio ICMS 142/2018. It does not apply in AL, CE, MA, PB, RN, RO, RR, SE or TO. Where it applies, the MVA (margem de valor agregado) that inflates the ST base varies by state and by CEST; two figures checked, Rio de Janeiro 30% to 77.85% and Minas Gerais 32.24% to 82.49%, both reached through a secondary NCM-lookup service rather than the state's own act. São Paulo removed ST for perfumery, hygiene and cosmetics entirely from 1 April 2026, under Portaria SRE 94/2025 of 22 December 2025 (published DOE 23 December 2025), which revoked the earlier Anexo XI of Portaria CAT 68/2019 and covers 69 product lines including headings 3303, 3305, 3307 and 3401.

RioComex

Chapter 33 is not on the Anexo Único exclusion list of Lei RJ 11.192/2026, so cosmetics can qualify for the 4% effective burden, subject to the entry conditions and the domestic-similar test described on RioComex.

Landed cost, worked

Taxes only (II, IPI, PIS/COFINS, ICMS), no AFRMM, Siscomex fee or TUM, matching the landed cost estimator's ratio mode.

Product	State	ICMS rate	Landed cost
Face cream 3304.99.10	São Paulo, 25%	25%	2.04 × CIF
Face cream 3304.99.10	Goiás, 21%	21%	1.93 × CIF
Face cream 3304.99.10	Rio de Janeiro, 39%	39%	2.51 × CIF
Face cream 3304.99.10	Rio de Janeiro, RioComex, 4% (orientational)	4%	1.59 × CIF
Perfume 3303.00.10	São Paulo, 25%	25%	2.24 × CIF
Perfume 3303.00.10	Rio de Janeiro, 39%	39%	2.75 × CIF
Shampoo 3305.10.00	São Paulo, 18% (carve-out)	18%	1.73 × CIF
Deodorant 3307.20.10	São Paulo, 18% (carve-out)	18%	1.73 × CIF

Choosing the clearing state changes cosmetics landed cost by roughly 25 to 35% on these figures; the gap between Goiás and Rio de Janeiro on a face cream is about 0.58 times CIF. From 2027, the tax reform removes some of this burden as IPI drops to zero and PIS/COFINS is replaced by CBS, though by how much depends on the CBS rate, which is not yet set (see tax reform).

Company authorisation, before any product filing

An AFE (Autorização de Funcionamento de Empresa) from ANVISA has to be obtained before any product registration or comunicação prévia filing, alongside a municipal or state sanitary licence and a designated Responsável Técnico under Lei 6.360/1976 articles 8 and 53. The AFE's own legal basis is Lei 6.360/1976 article 1 (which brings hygiene products, cosmetics and perfumes into its scope) and article 50. The holder is always a Brazilian legal entity with a CNPJ registered at ANVISA; a foreign manufacturer cannot hold it, and where a distributor handles the import, the filing sits in the distributor's own name. Whether a Registro filing specifically requires the foreign plant's CBPF (the Brazilian GMP-equivalent certificate) as a separate condition was not confirmed while preparing this page.

TFVS, ANVISA's own fee, carries base table values under Anexo II of Lei 9.782/1999 as amended: R$ 2,500 for cosmetics registration, R$ 1,800 for a change or exemption from registration, R$ 2,500 for revalidation. These are base values before a company-size discount and possible indexation; the current 2026 figures were not obtainable from ANVISA's own table while preparing this page, so confirm directly before quoting a cost. A product on the comunicação prévia track is not exempt from TFVS, per ANVISA's own position since RDC 7/2015.

What this page does not state

Cosmetics-specific labelling requirements beyond the general framework on ANVISA registration: no data, since ANVISA's own "Rotulagem do Produto Importado" page did not return full text while preparing this page, and the only other reference found was a commercial blog summary.

Sources

• II, IPI, PIS/COFINS by code: Portal Único Siscomex and MDIC's Anexos I-X file (Res. Gecex 272/2021, updated to Res. Gecex 917/2026); TIPI, ADE RFB 1/2026; Lei 10.865/2004 article 8 §2, as amended by Lei 13.137/2015. All verified 23 September 2026.
• ICMS: Minas Gerais, Lei 24.471/2023, fazenda.mg.gov.br. Rio Grande do Sul, RICMS/RS Livro I article 27 I and the state's own FAQ on AMPARA. Santa Catarina: secondary tax-service summary. Pernambuco: Lei 15.730/2016 article 15 III "b", against a commercial tax table showing 27%, not reconciled.
• ICMS-ST: Protocolo ICMS 191/2009; Convênio ICMS 142/2018; Portaria SRE 94/2025 for the São Paulo exit; MVA figures via a secondary NCM-lookup service (buscadorncm.com.br), not the states' own acts.
• RioComex: Lei RJ 11.192/2026, confirmed directly, per RioComex.
• AFE and TFVS: Lei 6.360/1976, articles 1, 8, 50, 53; Lei 9.782/1999, Anexo II, as amended including Lei 11.972/2009; ANVISA's own FAQ on CBPF and its policy since RDC 7/2015, reached through a secondary summary (ABIMED) for the retroactive-charges detail.

Rates verified 23 September 2026. ICMS and ANVISA fee figures change independently of federal tax rates; check the date before relying on a specific figure.