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Brazil Import Tax Calculator (Remessa Conforme)

Work out the import duty and ICMS a parcel pays on arrival in Brazil under the Remessa Conforme rules, before you check out on an overseas store.

How the bill breaks down

What a parcel to Brazil pays in tax

The question always comes at the same moment: the cart at the overseas store closed at forty-something dollars, shipping pushed it a bit higher, and there is no way to know what will be charged when the parcel lands. This page does that arithmetic under Brazil's Remessa Conforme programme, in force for individuals since August 2024. You enter the goods, shipping and insurance in dollars plus the day's exchange rate, and it returns the import duty, the state ICMS and the total you actually pay, with a table showing where each part comes from โ€” because what confuses people is not the number, it is the order the pieces are calculated in.

The first thing customs looks at is not the price of the goods, it is the customs value: goods plus shipping plus insurance, added together. That total decides the band. Up to fifty dollars the import duty is 20%; above that it becomes 60%, minus a flat twenty-dollar allowance. That allowance exists precisely so there is no cliff at the border: without it, a fifty-dollar-and-one-cent purchase would cost far more than a round fifty. With it, the difference at that point is pennies, which is easy to check by nudging the value on this page.

Then comes ICMS, the state tax, and this is where mental arithmetic goes wrong. It is charged on a base that already includes the tax itself. At a 17% rate the sum is not multiplied by 0.17: it is divided by 0.83 and 17% taken from that, which comes to noticeably more. A hundred-dollar purchase at five and a half reais to the dollar gives a customs value of R$ 550, import duty of R$ 220 and ICMS of R$ 157.71. The rate field is editable because, although 17% is the nationally agreed figure, it is worth checking your own state. What the page does not cover: product-specific taxes, postal handling fees, and anything under the corporate import regime.

Frequently asked questions

Does shipping count towards the fifty-dollar threshold?
It does, and that is the most common mistake. The threshold applies to the customs value, which adds goods, shipping and insurance. A forty-five-dollar purchase with ten dollars of shipping already sits in the 60% band, even though the goods alone cost less than fifty. You can watch that happen by changing the shipping field on this page.
Why does ICMS come out higher than 17% of the purchase?
Because it is charged on a base that includes itself. At a 17% rate the tax works out as 17 over 83 of the amount without it, roughly 20.5%. It is the same logic that appears on any Brazilian invoice, except that here it applies to a figure that already has the import duty built into it.
Is it worth splitting one order into two smaller ones?
By the arithmetic, barely: the twenty-dollar allowance in the upper band was designed to remove the cliff, so two forty-dollar orders pay almost the same duty as one of eighty. Splitting usually costs more in the end, because shipping is charged twice and shipping itself goes into the tax base.

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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.