Brazil landed cost estimator
A small set of codes we have verified line by line against the acts, not a database of every NCM. Pick your code and state, and every rate in the result carries the act it comes from.
How to use it
Pick the NCM group closest to your product and the state where you plan to clear customs, enter the customs value (CIF) in USD, and the tool returns the import duty, IPI, PIS/COFINS and ICMS as a multiple of that value. Add an exchange rate to also see AFRMM, the Siscomex fee and TUM in reais.
Worked example: how the numbers add up
Make-up and skin care, NCM 3304.20/.30/.91/.99, cleared in São Paulo, verified 23 September 2026, taxes only (no AFRMM, Siscomex fee or TUM, since those need an exchange rate to express against a USD CIF):
| Line | Rate | Basis | Amount per 100 CIF |
|---|---|---|---|
| II | 16.20% | TEC, Anexos to Res. Gecex 272/2021 | 16.20 |
| IPI | 14.30% of CIF+II | TIPI, Decreto 11.158/2022 as amended by ADE RFB 1/2026 | 16.62 |
| PIS/COFINS | 20.00% | Lei 10.865/2004 art. 8 §2 (chapter 33) | 20.00 |
| ICMS, São Paulo, 25% grossed up "por dentro" | 25.00% | RICMS/SP art. 55 IV | 50.94 |
| Landed value | 203.76 |
That is a landed value of 2.04 times CIF, taxes of 103.8% of CIF. The same product in Rio de Janeiro's 39% supérfluos band comes to 2.51 times CIF; in Goiás, 21%, 1.93 times; under Rio de Janeiro's RioComex regime at 4% (orientational, entry conditions apply), 1.59 times. These figures, and 16 others across cosmetics, food, fasteners, pumps and fish, are the tool's own unit tests, so a change to a rate or the formula that breaks one of them fails the build before it reaches the site.
Methodology
Six charges are modelled, in this order: II on the customs value; IPI on customs value plus II; PIS/COFINS on the customs value alone; AFRMM at 8% of the freight and handling on the bill of lading (only where an exchange rate and a freight figure are entered); the Siscomex fee, R$ 115.67 per declaration plus a sliding scale per addition (R$ 38.56 for the 1st-2nd, down to R$ 3.86 from the 51st); TUM at R$ 20.00 per bill of lading. ICMS is then grossed up "por dentro": the base is divided by one minus the rate before the rate is applied, so the tax forms part of its own base, under the "quaisquer outros impostos, taxas, contribuições e despesas aduaneiras" wording of Lei Complementar 87/1996 article 13 V, confirmed against the primary text on 24 September 2026.
State ICMS rates and their exceptions, including Rio de Janeiro's RioComex regime, are on ICMS on imports, state by state. Whether a given state's customs authority adds other expenses to the ICMS base beyond what is modelled here, capatazia among them, is state practice rather than a fixed national rule; check it for your specific port before relying on a figure to the last real.
What this does not include
Terminal handling, storage, demurrage or detention charges, and broker fees: these are set by the terminal, the shipping line or the contract, and there is no reliable national figure for them (no data). ICMS substituição tributária. IOF on the foreign exchange transaction. Anti-dumping duties and tariff-rate quotas: check the MDIC list of trade defence measures in force for your code before assuming the TEC rate is final. Tax credits: ICMS and, under Lucro Real, PIS/COFINS-Importação are generally creditable against output tax, which this tool does not model; the 0.6 percentage point COFINS-Importação add-on on certain codes carries no credit (Lei 10.865/2004 art. 15 §1-A) and is included in the PIS/COFINS line where it applies.
What changes from 2027
From 1 January 2027, CBS replaces PIS and COFINS, IPI drops to zero except for goods also produced in the Manaus Free Zone, and the Imposto Seletivo starts applying to specific goods, all under EC 132/2023 article 126. The CBS rate itself had not been set as of 24 September 2026: no data. ICMS keeps running through a phase-down from 2029 to 2032 (article 128) before it and ISS are extinguished on 1 January 2033 (article 129). This tool does not publish a 2027 landed-cost number, because zeroing IPI and PIS/COFINS without a real CBS rate to replace them would understate the burden, not estimate it.
Sources
- Import duty (II): TEC, Anexos I-X to Resolução Gecex nº 272/2021, MDIC file of 8 September 2026.
- IPI: TIPI, Decreto 11.158/2022, as amended by ADE RFB nº 1/2026.
- PIS/COFINS-Importação: Lei 10.865/2004, articles 7-8, including the article 8 §2 single-stage regime for chapter 33 and the article 8 §21/§21-A schedule for the closed list of codes carrying the temporary COFINS add-on.
- AFRMM: Lei 10.893/2004, articles 5-6, as amended by Lei 14.301/2022.
- Siscomex fee: Portaria ME 4.131/2021; IN SRF 680/2006 article 13, as amended by IN RFB 2.024/2021.
- TUM: IN RFB 2.102/2022, article 8 §2.
- ICMS gross-up base: Lei Complementar 87/1996, article 13 V, confirmed on planalto.gov.br 24 September 2026.
- State ICMS rates: see ICMS on imports, state by state for the act behind each one.
- 2027 tax reform: EC 132/2023, articles 126-129, confirmed on planalto.gov.br 24 September 2026.
Rates verified 23-24 September 2026. Brazilian import tax rates change several times a year; check the date before relying on any figure here.
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Frequently asked questions
Why only around 30 codes and not the whole tariff schedule?
Because we only publish a rate we have checked against Portal Único Siscomex, the TIPI table or the relevant law ourselves, with the date we checked it. A tool claiming to cover every NCM code either has not done that for most of them or is quietly using a general estimate. If your code is not on the list, ask us and we will check it rather than guess.
Does the calculator include AFRMM, the Siscomex fee and TUM?
Only if you enter an exchange rate. Without one, the result shows the tax cascade as a ratio of the customs value, matching the worked examples below. AFRMM, the Siscomex fee and TUM are fixed or freight-based BRL amounts, and converting them into a meaningful ratio against a USD customs value needs a real exchange rate, which we do not default for you because it goes stale.
Is there a 2027 tax reform mode?
No, deliberately. From 1 January 2027 CBS replaces PIS/COFINS and IPI drops to zero for most goods, but the CBS rate itself had not been set as of 24 September 2026. A calculator that guesses a 2027 number, by zeroing IPI and PIS/COFINS without a real CBS rate to put in their place, understates the real burden. See what changes from 2027 below instead of a number we cannot source.
Does this send my data anywhere?
No. The calculation runs entirely in your browser; nothing you enter is transmitted to us or to any third party. Only the fact that a calculation ran is recorded, as an anonymous analytics event, not the numbers themselves.
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