Export to Brazil from EU – guide for European exporters

Brazil applies one of the most complex tax systems in the world for imported goods. EU exporters must account for the following taxes and fees:

• II (Imposto de Importação) – import duty, rates ranging from 0% to 35% depending on the product's NCM code. The average rate is approximately 11–14% for industrial goods.
• IPI (Imposto sobre Produtos Industrializados) – industrialised products tax, from 0% to 30%, depending on product category.
• ICMS (Imposto sobre Circulação de Mercadorias e Serviços) – state-level value-added tax on goods, typically 17–20%, calculated on CIF value plus II and IPI.
• PIS/COFINS – social security contributions on imports: PIS-Importação (2.1%) and COFINS-Importação (9.65%).
• AFRMM (Adicional ao Frete para Renovação da Marinha Mercante) – merchant marine renewal surcharge, 8% of ocean freight value.

Estimated ocean freight costs from EU to Brazil

Container shipping costs from major European ports to the Port of Santos (Brazil's largest port):

• 20' container (FCL): USD 1,800 – 3,200 (from Rotterdam or Hamburg)
• 40' container (FCL): USD 2,500 – 4,500
• LCL freight: from USD 80–150 per CBM

The total tax burden on imports into Brazil can reach 50–100% of CIF value, depending on the product category. Before shipping, it is essential to calculate the final landed cost for the Brazilian market accurately.

The Brazilian customs system is managed by Receita Federal do Brasil (Brazilian Federal Revenue Service) and operates through the SISCOMEX (Sistema Integrado de Comércio Exterior) electronic platform.

NCM tariff classification

Brazil uses the Nomenclatura Comum do Mercosul (NCM) – an 8-digit tariff code based on the Harmonised System (HS). The first 6 digits correspond to HS codes, while the final 2 digits are Mercosur-specific. Correct NCM assignment is critical – misclassification leads to incorrect duty rates, financial penalties, and clearance delays.

Impact of Mercosur on EU exporters

As a Mercosur member, Brazil applies the Common External Tariff (TEC – Tarifa Externa Comum). The EU-Mercosur trade agreement, negotiated since 1999, provides for gradual elimination of duties on a significant share of industrial and agricultural goods. Once fully implemented, European exporters can expect:

• Elimination of duties on approximately 92% of EU industrial goods
• Reduced rates on machinery, automotive parts, and chemicals
• Simplified origin certification procedures

SISCOMEX registration

Every Brazilian importer must hold an active SISCOMEX account. For European exporters, it is crucial to verify that the Brazilian import partner holds a valid RADAR registration (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros) with an adequate import limit.

Customs clearance channels

Brazil operates a channel-based clearance system:

• Green channel – automatic clearance, no document or physical inspection
• Yellow channel – document review, no physical inspection
• Red channel – full document review and physical inspection of goods
• Grey channel – full inspection with additional customs valuation audit

Exporting goods from the EU to Brazil requires a complete set of documents. Missing or incorrect documentation is one of the leading causes of customs clearance delays at Brazilian ports.

Mandatory documents

• Commercial Invoice – must include: full exporter and importer details, detailed goods description, NCM codes, FOB/CIF value, Incoterms, net and gross weight. Required in Portuguese or with an accompanying translation.
• Packing List – detailed breakdown of shipment contents with package numbers, weights, and dimensions.
• Bill of Lading / Airway Bill – transport document issued by the carrier.
• Certificate of Origin – confirming European origin of goods, issued by a chamber of commerce. Essential for potential tariff preferences under the EU-Mercosur agreement.
• Import Declaration (DI – Declaração de Importação) – filed electronically via SISCOMEX by the Brazilian importer.

Additional documents (product-dependent)

• Import Licence (LI – Licença de Importação) – required for approximately 30% of goods imported into Brazil, including pharmaceuticals, chemicals, cosmetics, and food products. Must be obtained BEFORE goods are shipped.
• INMETRO certification – mandatory for products subject to Brazilian safety standards (electronics, toys, electrical equipment).
• ANVISA registration – required for pharmaceutical, medical, and cosmetic products.
• Phytosanitary certificate – for plant-based products, issued by the plant protection authority of the exporting country.

Importer's RADAR registration

The Brazilian importer must hold an active RADAR (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros) registration. There are three RADAR categories:

• RADAR Express – import limit of USD 50,000 per six months
• RADAR Limitado – limit of USD 150,000 per six months
• RADAR Ilimitado – no limit, requires full financial verification of the company

Ocean freight is the dominant mode of shipping goods from Europe to Brazil. Transit time depends on the European port of loading, the destination port in Brazil, and the type of service (direct vs. transhipment).

Main routes and transit times

• Rotterdam (Netherlands) → Santos (Brazil): 18–22 days
• Hamburg (Germany) → Santos: 20–24 days
• Antwerp (Belgium) → Santos: 18–22 days
• Felixstowe (UK) → Santos: 20–26 days
• Rotterdam → Paranaguá: 20–24 days
• Hamburg → Rio de Janeiro: 21–25 days

Major Brazilian ports

• Santos (SP) – largest port in Latin America, handles approximately 27% of Brazil's foreign trade
• Paranaguá (PR) – second-largest export port, specialising in bulk commodities
• Rio de Janeiro/Itaguaí (RJ) – major hub for containers and heavy cargo
• Itajaí/Navegantes (SC) – growing importance for goods destined for southern Brazil

Factors affecting delivery time

In addition to ocean transit time, allow for:

• Brazilian customs clearance: 5–15 business days (green channel: 1–3 days, red channel: up to 20 days)
• Port congestion: during peak season (March–May), delays of 3–7 days are possible
• Inland transport: delivery from Santos to São Paulo takes 1–2 days; to Manaus can take an additional 7–10 days

Total door-to-door delivery time from Europe to Brazil typically ranges from 30 to 50 days.

Brazil is one of the most challenging markets in terms of import procedures. Below are the most frequent mistakes made by European exporters:

• Underestimating Brazilian bureaucracy – Brazil has one of the most complex regulatory systems in the world. Customs procedures, import licences, and certifications can extend the market entry process by many months. Export planning should start at least 3–6 months before the first shipment.
• NCM code errors – Incorrect tariff classification under the Nomenclatura Comum do Mercosul leads to wrong duty rates, penalties of 1% of customs value (minimum BRL 500), and cargo holds at clearance. Every product requires precise NCM code verification.
• Failing to verify the importer's RADAR status – Many European exporters ship goods without confirming that the Brazilian importer holds an active RADAR registration with a sufficient limit. No RADAR means no customs clearance is possible.
• Incorrect invoice valuation – Brazilian customs strictly monitors the customs value of imports. Undervaluation risks cargo confiscation and penalties. Values must correspond to arm's-length transaction prices.
• Missing import licence (LI) before shipping – For many product categories, the import licence must be obtained BEFORE goods leave the European port. Shipping without an LI results in cargo detention and port storage charges.
• Ignoring INMETRO certification – Products subject to Brazilian safety standards (including electronics, toys, and building materials) must carry INMETRO certification. Without it, products cannot be legally sold in Brazil.

We recommend working with an experienced Brazilian customs broker (despachante aduaneiro) and consulting with a Brazilian chamber of commerce before starting exports.