Customs Duties on Imports from Brazil to the EU

The European Union applies the Common External Tariff (CET), with rates varying significantly depending on the product category. Below are the current rates for key goods imported from Brazil.

Duty rates on major Brazilian products

• Beef: 12.8% + €303.4/100 kg — one of the highest rates, combining an ad valorem and a specific component; tariff-rate quotas offer lower rates for limited quantities
• Soybeans: 0% — strategic feed raw material exempt from duty
• Green coffee: 0% — no duty on unroasted, undecaffeinated coffee beans
• Roasted coffee: 7.5–9% — rate depends on the level of processing and decaffeination
• Orange juice: 12.2–33.6% — rate depends on Brix value (concentration); frozen concentrate is subject to the higher rate
• Cane sugar: €33.9–41.9/100 kg — specific duty protecting European sugar producers
• Ethanol: €19.2/hl — specific duty per hectolitre; applies to both bioethanol and industrial ethanol
• Iron ore: 0% — mineral raw materials are duty-free
• Auto parts: 3–4.5% — relatively low rates on automotive components

Tariff-rate quotas (TRQ)

The TRQ system allows specified quantities of goods to be imported at reduced or zero duty rates. Once the quota is exhausted, the full duty rate applies. Quotas are administered on a first-come-first-served basis or through import licences. Monitoring quota utilisation levels in the TARIC system is essential for importers seeking to take advantage of lower rates.

Duty calculation formula

For ad valorem duties: Duty = Customs value (CIF) × Duty rate (%). The customs value includes the goods price (FOB) plus ocean freight and insurance costs. For specific duties: Duty = Quantity (kg/hl) × Rate per unit. Import VAT (standard rate varies by EU member state, e.g. 20% in France, 19% in Germany, 23% in Poland) is then calculated on the sum of the customs value and the duty amount.

The EU-Mercosur trade agreement fundamentally reshapes the customs landscape for imports from Brazil, Argentina, Uruguay, and Paraguay, creating one of the world's largest free trade areas by population.

Scope of tariff liberalization

The agreement provides for the elimination of duties on 91% of tariff lines for industrial goods imported from Mercosur into the EU. For agricultural products, liberalization covers approximately 82% of tariff lines, with transition periods of up to 15 years for the most sensitive sectors.

New tariff-rate quotas

For agricultural products deemed sensitive for European producers, the agreement establishes new tariff-rate quotas:

• Beef: 99,000 tonnes per year at a reduced rate of 7.5% without the specific component
• Sugar: 180,000 tonnes per year — new preferential quota
• Ethanol: 100,000 tonnes per year (50,000 tonnes for chemical uses at 0%, 50,000 tonnes for fuel at a reduced rate)
• Poultry: 180,000 tonnes per year at a reduced rate
• Rice: 60,000 tonnes per year

Rules of origin

To benefit from preferential duty rates, goods must meet the rules of origin laid down in the agreement. These require that the product has been manufactured or undergone sufficient processing in a Mercosur country. Criteria include a change of tariff heading, minimum value added, or specific manufacturing operations.

Cumulation rules

The agreement provides for bilateral cumulation — EU-originating materials used in production in a Mercosur country are treated as Mercosur-originating materials, and vice versa. This means Brazilian manufacturers can use European components and still qualify for preferential rates when exporting to the EU. Cumulation also operates between Mercosur countries — for example, Argentine raw materials processed in Brazil retain preferential origin status.

Correct tariff classification and complete customs documentation are the foundation of smooth imports from Brazil. Below are the key tools and procedures every importer should know.

TARIC system — looking up duty rates

The TARIC (Integrated Tariff of the European Communities) system is the primary tool for determining applicable duty rates. It is available free of charge on the European Commission website. To look up a duty rate, you need the product's CN code (8 digits) or TARIC code (10 digits). The system displays all applicable measures: conventional duties, preferential rates, tariff-rate quotas, anti-dumping duties, and other restrictions.

Binding Tariff Information (BTI)

A BTI is a formal decision by customs authorities confirming the correct tariff classification of a product. It gives the importer legal certainty regarding the applicable duty rate and is binding on customs authorities in all EU member states for 3 years. BTI applications are submitted electronically through the EBTI system. Obtaining a BTI is particularly recommended for goods with ambiguous classification or high value, where a difference in CN code could mean a significant change in the duty rate.

Customs declaration (SAD)

Importing goods from Brazil requires filing a Single Administrative Document (SAD) electronically through the national customs import system. The declaration includes information on the goods (CN code, value, origin, weight), importer and exporter details, transport information, and the requested customs procedure. The declaration may be filed by the importer directly or through an authorised customs representative (customs broker).

EORI registration

An EORI (Economic Operators Registration and Identification) number is mandatory for all entities conducting customs operations in the EU. Registration is done through the national customs authority. The EORI number is unique across the EU and must be stated on all customs documents. Without a valid EORI number, it is not possible to file a customs declaration or use simplified procedures.

Proof of origin

To benefit from preferential rates under the EU-Mercosur agreement, the importer must present an appropriate proof of origin:

• EUR.1 movement certificate: issued by the customs authorities of the exporting country
• Invoice declaration: for consignments valued up to €6,000
• Registered exporter statement (REX): under the self-certification system of origin

The customs clearance process for imports from Brazil involves multiple stages, and the overall timeline depends on documentation completeness, product type, and risk analysis outcomes.

Clearance process steps

• Filing the customs declaration: electronic submission through the national import system — instant registration
• Risk analysis: automated verification of the declaration by the customs IT system
• Control channel assignment: green (release), orange (document check), or red (physical inspection)
• Customs control: document verification and/or physical inspection of goods
• Duty assessment and collection: calculation of duties, VAT, and any additional charges
• Release of goods: authorisation to release goods into free circulation

Typical clearance timeframes

• Green channel (no inspection): 1–2 business days — goods are released after automated declaration verification
• Orange channel (document check): 2–5 business days — customs authority verifies accompanying documents; any deficiencies extend the process
• Red channel (physical inspection): 5–15 business days — physical inspection of goods, sample collection for laboratory testing; most common for food products and goods subject to SPS controls

Factors that delay clearance

Customs clearance may take longer due to: incomplete or inconsistent documentation, goods requiring phytosanitary or veterinary inspection (common for Brazilian agri-food products), suspected incorrect tariff classification or undervalued customs value, goods subject to anti-dumping proceedings, or missing import permits for restricted products.

Trade facilitation options

Importers can speed up clearance by obtaining Authorised Economic Operator (AEO) status, using simplified procedures (e.g. entry in the declarant's records), or applying for centralised clearance. The AEO programme provides priority clearance treatment and significantly reduces the probability of being assigned to the red channel.

Customs errors generate delays, additional costs, and potential administrative penalties. Here are the most frequent issues encountered when importing from Brazil to the EU.

1. Wrong tariff classification

Incorrect assignment of the CN code is the most costly customs mistake. A difference of a single tariff heading can mean a duty rate change from 0% to double digits. Particularly problematic are: processed products (e.g. orange juice concentrate vs. reconstituted juice — rate difference from 12.2% to 33.6%), food mixtures and preparations, and multi-component goods. Recommendation: obtain a Binding Tariff Information (BTI) ruling before the first shipment.

2. Origin documentation errors

Failing to present or incorrectly completing the proof of origin means losing the right to preferential duty rates. Common errors include: missing EUR.1 certificate, expired documents, inconsistency between the goods description on the origin certificate and the customs declaration, or failure to meet sufficient processing criteria. Without valid proof of origin, the MFN rate applies, which can be significantly higher than the preferential rate.

3. Not using preferential rates

Many importers are unaware of preferential duty rates or tariff-rate quotas available for Brazilian goods. This applies to rates under the EU-Mercosur agreement, GSP (Generalised Scheme of Preferences) benefits, and autonomous EU tariff quotas. Regularly checking available preferences in the TARIC system can yield significant savings on every shipment.

4. Customs valuation errors

The customs value is the basis for duty calculation and must be determined in accordance with EU rules based on the WTO Customs Valuation Agreement. Typical errors include: omitting transport or insurance costs from the CIF value, incorrect currency conversion, failing to include royalties or commissions in the customs value, and deliberately undervaluing goods to reduce duties. Customs authorities verify the declared value and may request additional documentation to support the transaction price.

5. Ignoring non-tariff measures

Beyond duties, imports from Brazil may be subject to additional measures: anti-dumping duties, licensing requirements, sanitary and phytosanitary controls, contaminant limits, or labelling requirements. Failing to check the full range of measures in the TARIC system before shipping leads to delays and extra costs at the border.