How Brazil's import taxes cascade
Brazil charges several taxes on an import, and they do not sit side by side. Some are calculated on a base that already contains the others, and one of them is calculated on a base that contains itself. The order matters more than the individual rates.
This page sets out the sequence, the base for each tax, and the rates verified on 7 September 2026. It also records where published sources disagree with each other, because on two of these figures they do.
The short answer
Six charges apply to a typical commercial import: the import duty (II), IPI, PIS and COFINS on imports, ICMS, the merchant marine charge (AFRMM) on sea freight, and the Siscomex fee. II feeds the base of IPI and of ICMS. PIS and COFINS are charged on the customs value alone. ICMS is grossed up, meaning it is calculated on a base that includes the ICMS itself.
A duty cut therefore does not reduce your cost by the amount of the cut. It reduces II, and through II a small part of IPI and ICMS, while leaving PIS, COFINS, AFRMM and the Siscomex fee where they were.
The order of calculation
- Customs value, which includes the goods, international freight, insurance and terminal handling at arrival.
- II, charged on the customs value.
- IPI, charged on customs value plus II.
- PIS and COFINS on imports, each charged on the customs value. Neither includes II or IPI in its base.
- ICMS, charged on a grossed up base that includes everything above plus customs expenses.
- AFRMM on the international sea freight, and the Siscomex fee per declaration. Neither depends on the goods' value.
Import duty (II)
The rate comes from the Mercosur common external tariff and depends on the NCM code. Rates verified on four codes on 7 September 2026 through Portal Único Siscomex:
| NCM | Description | II |
|---|---|---|
| 8413.70.90 | Other centrifugal pumps | 12.60% |
| 2204.29.10 | Wines | 18.00% |
| 3304.10.00 | Lip make-up | 16.20% |
| 1806.31.10 | Filled chocolate | 18.00% |
Two cautions. First, the portal states that displayed values are indicative and that the binding rate is the one determined when the declaration is registered. Second, rates change through acts of Gecex and Camex several times a year, so a rate without a date on it is not usable.
IPI
IPI is a federal excise charged on customs value plus II. The rate comes from the TIPI table and varies by product, sometimes within the same code.
Verified rates for the same four codes, derived from the official customs simulator by dividing the IPI charged by the base it was charged on:
| NCM | IPI charged per R$ 100 of customs value | Base | Implied rate |
|---|---|---|---|
| 8413.70.90 | 0.00 | 112.60 | 0% |
| 2204.29.10 | 7.67 | 118.00 | 6.50% |
| 3304.10.00 | 16.61 | 116.20 | 14.29% |
| 1806.31.10 | 3.83 | 118.00 | 3.25% |
The rates in the last column are derived from figures the simulator rounds to two decimal places, so they can sit a hundredth of a point off the rate written in the TIPI table. Use them as a check, not as the tariff source.
Wine is a good example of why a single rate per code is not always enough. The simulator requires a mandatory field distinguishing madeira, port and sherry from everything else, and the rate above applies to the second group.
PIS and COFINS on imports
Both are charged on the customs value. Neither base includes II or IPI, which is why a duty reduction does nothing to them.
Standard rates under article 8 of Lei 10.865/2004 are 2.1% for PIS and 9.65% for COFINS, 11.75% combined.
Perfumery and cosmetics run a separate single stage regime under article 8 §2 of the same law, as amended by Lei 13.137/2015: PIS 3.52% and COFINS 16.48%, 20.00% combined. The wording covers goods "classificados nas posições 3303.00 a 33.07, exceto na posição 33.06", plus codes 3401.11.90 with an exception, 3401.20.10 and 9603.21.00.
A temporary COFINS surcharge also applies to a list of codes. Lei 14.973/2024 set it at 0.8% for 2025, 0.6% for 2026 and 0.4% for 2027. On code 8413.70.90 the simulator returns COFINS of 10.25%, which is the standard 9.65% plus the 0.6% applying this year.
ICMS and the gross up
ICMS is a state tax, and it is the largest single line in most import tax bills. It is calculated "por dentro", which means the tax forms part of its own base:
ICMS base = (customs value + II + IPI + PIS + COFINS + customs expenses) / (1 - ICMS rate)
ICMS = ICMS base * ICMS rate
At a 25% rate, dividing by 0.75 raises the base by a third before the rate is applied. The effective burden is meaningfully higher than the nominal rate suggests.
Rates depend on the state and on the product category. São Paulo charges 18% as its standard internal rate and 25% on the category it classifies as supérfluos, which includes wine, spirits, perfumery and cosmetics. Rio de Janeiro charges 20% plus a 2% state fund contribution, and 37% plus 2% on the same supérfluos category. The state comparison is on a separate page.
AFRMM and the Siscomex fee
AFRMM funds the Brazilian merchant marine and applies to international sea freight, not to the value of the goods. Air and land shipments do not pay it.
The rate is 8% for long haul navigation and 8% for cabotage, per the Ministry of Ports and Airports. River and lake transport of liquid bulk in the North and Northeast is 40%. The page cites Decreto-Lei 2.404/1987 as the legal basis and does not state when the current rates took effect.
The Siscomex fee is administrative: R$ 115.67 per declaration plus R$ 38.56 for each additional item, so R$ 154.23 for a two item declaration.
What a worked calculation looks like
Using the official simulator with a German origin and a customs value of R$ 100.00, on 7 September 2026:
| NCM | II | IPI | PIS | COFINS |
|---|---|---|---|---|
| 8413.70.90 | 12.60 | 0.00 | 2.10 | 10.25 |
| 2204.29.10 | 18.00 | 7.67 | 2.10 | 9.65 |
| 3304.10.00 | 16.20 | 16.61 | 3.52 | 16.48 |
| 1806.31.10 | 18.00 | 3.83 | 2.10 | 9.65 |
ICMS, AFRMM and the Siscomex fee sit outside that simulation. Add them and, for the cosmetics line in a state charging the supérfluos rate, the total charged on top of customs value is a large multiple of the duty itself.
Where published sources disagree
Three figures on this page are quoted differently across the trade advisory sites that rank for these terms. Both values circulate, neither side links to the act, and an importer who copies the wrong one will misprice a shipment.
| Figure | One published value | Another published value | What the primary source says |
|---|---|---|---|
| AFRMM, long haul | 25% of sea freight | 8% of sea freight | The Ministry of Ports and Airports page gives 8% for long haul and cabotage. The 25% figure is out of date. |
| Siscomex fee | R$ 185.00 | R$ 154.23 | R$ 115.67 plus R$ 38.56 per additional item. Confirmed through Portaria ME 4.131/2021 and IN RFB 2.024/2021, though we reached both through secondary sources rather than the official gazette. |
| ICMS range | 17% to 20% | 17% to 22% | Neither range captures the supérfluos bands, which reach 25% in São Paulo and 39% in Rio de Janeiro. |
The 2011 increase in the Siscomex fee was also examined by the Supreme Federal Court in RE 1.258.934 RG, decided on 28 April 2020. We have the case reference and the date but have not read the decision itself, so we are not characterising the outcome here.
We publish the discrepancy rather than picking a side quietly, because the underlying problem is not which number is right. It is that these figures are republished for years without a date or a link, and the reader has no way to tell a current rate from an expired one.
What this calculation does not include
Substitution tax. For goods sold on through retail, states often apply ICMS substituição tributária, collecting tax up front on an assumed retail margin. It sits on top of everything above and is not in any of these figures.
Existing exemptions. Capital goods without a domestic equivalent may enter at 0% duty through the ex-tarifário regime. Where that applies, the duty line is already zero before any trade agreement is considered.
The binding calculation. Everything here is a reference figure. The rate that governs is the one determined when the import declaration is registered, and the customs system itself says so.
Sources
- Applied import duty, IPI, PIS and COFINS by NCM code: Portal Único Siscomex, Classif module, tax treatment simulator, German origin, customs value R$ 100.00, query date 7 September 2026. The portal states that displayed values are indicative and the binding rate is determined at declaration.
- PIS and COFINS rates, and the single stage regime for perfumery and cosmetics: Lei 10.865/2004, article 8, items I and II and §2, as amended by Lei 13.137/2015.
- COFINS surcharge schedule for 2025 to 2027: Lei 14.973/2024, amending article 8 of Lei 10.865/2004.
- AFRMM rates: Ministério de Portos e Aeroportos, gov.br. The page cites Decreto-Lei 2.404/1987 and does not state an effective date for the current rates.
- Siscomex fee: Portaria ME 4.131/2021 and IN RFB 2.024/2021, reached through secondary sources. Supreme Federal Court case on the 2011 increase: RE 1.258.934 RG, decided 28 April 2020. Reference and date only; the decision itself was not read.
- ICMS rates: RICMS/SP, Decreto 45.490/2000, articles 52 and 55; Lei 10.253/2023 and Lei 2.657/1996 article 14 VII for Rio de Janeiro, with the state fund contribution under LC 210/2023.
Rates on this page were verified on 7 September 2026. Brazilian import tax rates change several times a year. Check the date before using any figure here.
Frequently asked questions
In what order are Brazilian import taxes calculated?
Customs value first, then II on that value, then IPI on customs value plus II, then PIS and COFINS on the customs value alone, then ICMS on a grossed up base containing all of the above plus customs expenses. AFRMM on sea freight and the Siscomex fee per declaration sit outside that chain.
Does a lower import duty reduce the other taxes?
Partly. IPI and ICMS are charged on bases that include II, so a lower duty shrinks those bases slightly. PIS, COFINS, AFRMM and the Siscomex fee do not change at all, because none of them depends on the duty rate.
What does the ICMS gross up actually do?
It divides the tax base by one minus the rate before applying the rate, so the tax forms part of its own base. At 25% the base rises by a third before the rate is applied, which makes the effective burden noticeably higher than the nominal rate.
Is AFRMM 8% or 25%?
The Ministry of Ports and Airports gives 8% for long haul navigation and 8% for cabotage. The 25% figure still circulating on trade advisory sites is out of date. River and lake transport of liquid bulk in the North and Northeast is a separate case at 40%.
Why do published Brazilian tax rates contradict each other so often?
Because rates change several times a year through acts of Gecex, Camex and the Receita Federal, and most published summaries carry neither a date nor a link to the act. A rate without a verification date cannot be checked, and once it is wrong nothing signals that it has gone stale.
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