DDP shipping to Brazil

Why Brazil cannot be quoted from memory

The tax burden on a Brazilian import is made up of the federal import tax, the ICMS set by each state and federal contributions assessed on the customs value — in some cases on bases that are added to one another. The result is not a flat percentage: it is a cascading calculation that depends on the NCM, the destination state and the regime used to import.

On top of that, the rules have changed several times in recent years, particularly for cross-border e-commerce. Any figure someone gives you without having looked at your product and your state is an approximation, and in Brazil approximations turn into surprise invoices.

The NCM determines everything

The NCM is the Mercosur tax classification code. The import tax rate, whether licences or permits are required, and registration obligations with the regulatory agencies all depend on it. Two visually similar products can carry different NCM codes and materially different tax burdens.

A wrong classification is one of the most frequent causes of customs hold-ups and of infringement notices that arrive months after clearance. For new products we work the classification with a despachante aduaneiro before shipping, which also makes it possible to compare scenarios: sometimes the difference between two defensible classifications decides whether the product is viable at all.

Which import regime applies to you

Remessa Conforme. This is the regime designed for cross-border e-commerce aimed at the end consumer. Certified companies transmit the tax information in advance and receive simplified treatment. It applies to small shipments sent directly to the buyer, not to commercial importation at volume.

Importação por encomenda. For goods destined to a Brazilian company with a CNPJ, for resale. It is the usual route for the professional importer and requires the company to be authorised in Siscomex.

Importação por conta própria. Where the Brazilian company imports for itself, with no intermediary. It requires financial capacity and, where applicable, RADAR authorisation.

Which one suits you depends on whether you intend to resell, on your volume and on whether you have an entity in Brazil. We organise the logistics and the clearance and build the quote together with the despachante; the decision on regime is taken with your accountant.

Where most clients start

Most clients who begin with Brazil come to us with a structural problem before a logistics one: they want to sell on Mercado Livre, they have no Brazilian entity and they do not know where to enter. The useful conversation is not what the freight costs, but which structure lets you import sustainably and which regime you start under.

That question is worth settling before the first shipment. A well-executed shipment on a poorly chosen structure is still a tax problem six months later, and in Brazil tax problems are retroactive.