Country profile
Brazil
BR · BRAAs of: 7/19/2026Agricultural and raw materials export hub of South America
Brazil is South America's largest market and logistics hub and a global exporter of soybeans, iron ore, sugar, meat and oil. The port of Santos is Latin America's largest container port, and GRU São Paulo is the most important air cargo gateway. Imports are demanding due to the Unico Siscomex portal, high duties and licensing requirements; used consumer goods are prohibited. With the tax reform (CBS/IBS from 2026) and the provisional EU-Mercosur agreement, the trade environment is changing noticeably.
Overview
Brazil (BR) is South America's largest market and its most important agricultural and commodity export hub, with around 7,500 km of Atlantic coastline. The country is a founding member of Mercosur; imports are processed electronically through the Portal Único Siscomex (Habilitação/Radar registration required). In addition to import duty II (0 to 35 percent), IPI, PIS/COFINS and the state-level ICMS (around 17 to 19 percent) apply; from 2026 the tax reform gradually introduces CBS and IBS. The main gateways are the port of Santos (Latin America's largest container port), Paranaguá for bulk cargo, plus Itajaí/Navegantes, Rio de Janeiro and Suape; in air freight, São Paulo-Guarulhos (GRU) and Viracopos-Campinas (VCP) lead. Inland, the BR-116 and BR-101 corridors and the BR-163 soy corridor connect the regions, complemented by rail lines such as Carajás and Norte-Sul and the Amazon/Madeira waterways. Key exports are crude oil, soybeans, iron ore, sugar and meat; the most important partners are China, the US, Argentina and the EU — the EU-Mercosur agreement has been provisionally applied since May 2026.
Mentioned countries
Glossary terms
Customs & Import/Export
Customs authority
Receita Federal do Brasil (RFB)Import system
Imports are processed through the Portal Unico Siscomex; Habilitação (Radar) and a digital certificate are required. Import tax II 0 to 35 percent, plus IPI, PIS/COFINS and ICMS.
Export system
Exports are processed through the Portal Unico Siscomex with DU-E (Declaração Unica de Exportação); registration/Habilitação with the Receita Federal is required.
Import VAT
- Value added tax ICMS levied at state level (around 17 to 19 percent), in addition to PIS/COFINS. The tax reform introduces CBS and IBS step by step from 2026.
Import documents
- Commercial invoice
- Packing list
- Bill of Lading / AWB
- Import licence (LI) if required
- Certificate of origin
Export documents
- DU-E (export declaration)
- Commercial invoice
- Packing list
- Bill of Lading / AWB
- Certificate of origin (Mercosur / EUR.1)
Origin proofs / FTA
Mercosur certificates of origin; under EU-Mercosur (provisionally applied from May 2026), origin declaration by the exporter. EFTA-Mercosur still in ratification.
Restricted & prohibited goods
Import of used consumer goods is generally prohibited (motor vehicles, clothing, tyres). Used capital goods only under restrictions. Anvisa registration for pharmaceuticals, medical devices and cosmetics.
Export controls & sanctions
Brazil is not subject to comprehensive international sanctions. Own export control for dual-use and defence goods; UN embargoes are implemented.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Brazil) — General process
Quick operational overview for shipments to Brazil. Correct classification (HS code) and highly consistent documentation are especially important; add sufficient buffer time depending on goods.
Documents (typical)
- Commercial invoice (description, value, Incoterms) consistent with shipment data
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- HS code / tariff classification (local subheadings may differ)
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (complete docs & data)
- Import clearance often broker/agent-driven; potential additional requirements depending on goods
- Release, duties/taxes, and delivery
Common pitfalls
- Inconsistent documents → queries/holds
- Misaligned HS code/classification → cost risk and delays
- Incoterms/responsibility unclear → cost disputes
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- GRU Sao Paulo-Guarulhos
- VCP Viracopos-Campinas
- GIG Rio de Janeiro-Galeao
- BSB Brasilia
Seaports / access ports
- Santos
- Paranagua
- Itajai / Navegantes
- Rio de Janeiro
- Itaguai
- Suape
Inland ports & terminals
- Manaus
- Porto Velho (Rio Madeira)
Road corridors & border crossings
- BR-116
- BR-101
- BR-163 (soy corridor)
Rail corridors
- Estrada de Ferro Carajas
- Ferrovia Norte-Sul
- Rumo / Ferronorte
Top trade lanes
- Brazil-China
- Brazil-USA
- Brazil-EU
- Intra-Mercosur (Argentina)
Risk & Operational Notes
Risk notes
Long customs clearance and high, complex tax burden (Custo Brasil). Port congestion in Santos at harvest peaks. Infrastructure in the interior partly weak.
Seasonal & weather risks
The rainy season (November to March) in the southeast can affect roads and ports; drought temporarily reduces navigability of the Amazon and Madeira waterways.
Current logistics notes
From 22.7.2026 the USA levies Section 301 additional tariffs of 25 percent on certain Brazilian goods (USTR decision July 2026; in-transit exception until 29.7.2026) — export diversification towards Asia/EU is intensifying. EU-Mercosur provisionally in force since May 2026. No nationwide port disruption verified; seasonal congestion in Santos at harvest peaks possible. (Status 2026-07-19)
As of: 2026-07-19
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Apr 3, 2026 | Good Friday | National | |||
| Apr 21, 2026 | Tiradentes Day | National | |||
| May 1, 2026 | Labour Day | National | |||
| Sep 7, 2026 | Independence Day | National | National holiday: government offices and customs closed; expect delays at ports and terminals. | ||
| Oct 12, 2026 | Our Lady of Aparecida | National | |||
| Nov 2, 2026 | All Souls' Day | National | |||
| Nov 15, 2026 | Republic Proclamation Day | National | |||
| Nov 20, 2026 | Black Awareness Day | National | |||
| Dec 25, 2026 | Christmas Day | National | Nationwide business closures; reduced capacity at ports and airports over the holiday period. |
New Year's Day
Jan 1, 2026
Good Friday
Apr 3, 2026
Tiradentes Day
Apr 21, 2026
Labour Day
May 1, 2026
Independence Day
Sep 7, 2026
National holiday: government offices and customs closed; expect delays at ports and terminals.
Our Lady of Aparecida
Oct 12, 2026
All Souls' Day
Nov 2, 2026
Republic Proclamation Day
Nov 15, 2026
Black Awareness Day
Nov 20, 2026
Christmas Day
Dec 25, 2026
Nationwide business closures; reduced capacity at ports and airports over the holiday period.
Sources: Gov.br / Portaria MGI 11.460/2025 · Gov.br (Lei 662/1949) · Gov.br · Gov.br (Lei 6802/1980) · Gov.br (Lei 14.759/2023)
Airports in this country
Seaports in this country
Latest News
Sources & Data Confidence
Official sources
- gov.br/receitafederal
- portalunico.siscomex.gov.br
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Which customs system does Brazil use for imports?
Imports are processed through the Portal Único Siscomex. Importers need a Habilitação (Radar registration) with the Receita Federal and a digital certificate.
Which taxes apply on import?
Several cascading charges apply: import duty II (0 to 35 percent), IPI, PIS/COFINS and the state-level VAT ICMS (around 17 to 19 percent). From 2026 the reform gradually introduces CBS/IBS.
Can used goods be imported into Brazil?
Used consumer goods such as vehicles, clothing and tyres are generally prohibited. Used capital goods are only allowed if no comparable product is manufactured domestically.
What is Brazil's most important port?
The port of Santos near São Paulo is Latin America's largest container port and handles a large share of Brazil's foreign trade. Paranaguá leads in bulk cargo such as soy and corn.
Which airport handles air freight?
São Paulo-Guarulhos (GRU) is the main air cargo gateway. Viracopos-Campinas (VCP) is an important alternative for e-commerce and temperature-controlled pharma shipments.
Do pharma or medical devices require special approval?
Yes. Medicines, medical devices, cosmetics and processed foods must be registered and approved by the health authority Anvisa before they can be imported.
Does my export from the EU benefit from a free trade agreement?
The EU-Mercosur agreement has been provisionally applied since May 2026 and gradually removes tariffs. Exporters use an origin declaration. The EFTA-Mercosur agreement is still being ratified.
Which trade partners are important for Brazil?
Which logistics terms are especially relevant for Brazil?
For international shipments, these terms are a good quick start:
Next steps
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