How does reverse logistics work when the customer is abroad?
Like an import, with a relief rule set in law. Under Article 70 of the Regulamento Aduaneiro (Brazil's Customs Regulation, Decree No. 6,759/2009), Brazilian goods that were exported and come back are treated as foreign for import duty purposes, except in five cases. These include goods returned because of a technical defect, for repair or replacement, and other factors beyond the exporter's control.
In those cases IPI, PIS and Cofins (Brazilian federal taxes on goods and revenue) are not due either. When the goods left under a DU-E, it must be amended before the return import is filed, adjusting quantity, value and weight. Source: Receita Federal, guidance on exported goods returning to Brazil, checked in September 2026.
In practice, keep the export declaration number, the invoice and the return reason for every order. Without those three, qualifying for the relief gets hard. Confirm the specific case with your customs broker.
On the customer's side, make it easy. More than 6 in 10 returns already happen out of home, at lockers, shops and drop-off points, according to the same DHL eCommerce report. What to do with the returned product, and how to measure the environmental gain, is covered in the guide to reverse logistics and sustainability in Brazil.