Which taxes apply to imports into Brazil?

A standard commercial import attracts five federal/state taxes: Import Duty (Imposto de Importação, II), IPI (excise), PIS-Importação, COFINS-Importação, and state ICMS. Each sits on a different, partly cascading base, which is why the effective rate is far higher than any single headline rate.

What is the base for each tax?

II is charged on the CIF customs value. IPI is charged on CIF plus II. PIS and COFINS are charged on the CIF value. ICMS is the most complex: it is charged on a grossed-up base that includes CIF, II, IPI, PIS, COFINS, and the ICMS itself, so it is computed by dividing by (1 minus the ICMS rate).

Why is ICMS grossed-up?

ICMS is calculated 'por dentro' (tax-inclusive), meaning the tax forms part of its own base. The base is therefore the sum of all prior costs and taxes divided by (1 − ICMS rate), so the effective burden of a 17% ICMS rate is higher than 17% of the pre-ICMS total.

Do rates vary by product?

Yes. II and IPI depend on the product's NCM (Mercosur tariff) code and range widely; ICMS varies by destination state (commonly 17% to 18%). PIS and COFINS on imports are commonly 2.1% and 9.65% but differ for some goods. Always confirm the rates for your specific NCM.

Does this include other fees?

No. This estimates the main tax burden. Real imports may also incur SISCOMEX fees, AFRMM freight surcharge, customs broker fees, storage, and ICMS-ST for some goods. Treat the result as a tax estimate, not a final invoice.

Brazil Import Duty & Customs Calculator

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Importing into Brazil is notoriously expensive because several taxes stack on top of one another, each computed on a slightly different base. This calculator applies the standard cascading structure — Import Duty (II), IPI, PIS, COFINS and state ICMS — to your CIF value so you can estimate the real landed cost before committing to a shipment.

How it works

The taxes are computed in order, because later taxes include earlier ones in their base:

II    = CIF × II%
IPI   = (CIF + II) × IPI%
PIS   = CIF × PIS%
COFINS = CIF × COFINS%
ICMS base = (CIF + II + IPI + PIS + COFINS) / (1 − ICMS%)
ICMS  = ICMS base × ICMS%
landed = CIF + II + IPI + PIS + COFINS + ICMS

The ICMS gross-up is the key subtlety: ICMS is levied “por dentro”, so the tax is part of its own base. Dividing the pre-ICMS total by 1 − ICMS% produces the correct inclusive base.

Example and tips

On a CIF value of 10,000 BRL with II 16%, IPI 10%, PIS 2.1%, COFINS 9.65% and ICMS 18%, the import duty is 1,600, IPI is 1,276, PIS is 210, COFINS is 965, and the grossed-up ICMS works out to roughly 3,083 — for a landed cost near 17,134 BRL, an effective burden over 71%. Always check the correct II and IPI rates for your NCM code and your destination state’s ICMS rate, as small differences move the total materially.