Courier imports into Brazil: how the Simplified Taxation Regime (RTS) works

Courier shipments into Brazil with a customs value of up to USD 3,000 are taxed by default under the Simplified Taxation Regime (RTS). Brazil's Federal Revenue Service (Receita Federal) calculates the taxes on goods, freight and insurance in a single flow, which speeds up clearance. You see the amounts on the Debit Note or Customs Release Receipt before delivery.

Bringing goods into Brazil by courier is one of the fastest ways to receive products from abroad. What still catches many senders and recipients off guard is the tax side: which taxes apply, what each fee pays for and why the final bill is higher than the price of the product. This guide to RTS in Brazil walks through each piece, with a worked example.

What is the Simplified Taxation Regime (RTS)?

The RTS (Regime de Tributação Simplificada) is the tax regime Brazil created for international shipments with a customs value of up to USD 3,000, sent to individuals or companies. When a courier shipment reaches Brazil, it goes through customs clearance and can be taxed under this regime, as provided in Brazilian law.

Under the RTS, the taxes are calculated on the customs value of the shipment, which is the sum of:

• The value of the goods;
• The international freight;
• The insurance, when purchased.

The RTS charges Import Duty (Imposto de Importação, or II) and exempts the shipment from IPI, PIS and COFINS, three federal taxes that apply to regular imports. It is applied by default but is not mandatory: a recipient who prefers another regime must tell the courier in time and file an import declaration (DI or DSI) instead. Source: Receita Federal, international shipments manual, page updated on June 12, 2026.

Above USD 3,000, the import leaves the RTS and follows the formal route, with the steps described in the guide on importing into Brazil.

Important: the tax treatment of courier shipments can differ from the treatment of postal shipments, so the rules below refer to express courier imports.

Which taxes apply to courier imports?

As a rule, shipments imported under the RTS are subject to Import Duty and to ICMS. Here is how each one works.

Import Duty (II)

Import Duty is calculated at the rate set for the Simplified Taxation Regime, subject to the rules and exceptions in the legislation in force. For a deeper look at the tax itself, see the guide on what import duty is.

ICMS

ICMS is the state tax on the circulation of goods. It is charged according to the law of the state where the goods are delivered, at the rate in force in each of Brazil's 27 federal units. It applies whether or not the purchase was made on a site certified in Remessa Conforme, the Receita Federal compliance program for e-commerce sites.

What rates apply under the RTS in 2026?

The table below summarizes the Import Duty rules published by the Receita Federal. ICMS comes on top in every case, at 17% to 20% depending on the state.

Source: Receita Federal, international shipments manual, page updated on June 12, 2026. Between August 1, 2024 and May 11, 2026, the certified-site rate up to USD 50 was 20%, with a USD 20 deduction above that value.

The rules can move again. Law 15,502 (Lei nº 15.502), of September 10, 2026, allows the Minister of Finance to change these rates by ministerial act, including cutting them to zero up to USD 50 and to 30% up to USD 3,000, and to set different rates for postal and express shipments or for companies in the compliance program. The law authorizes the change; it does not apply it by itself. Source: Planalto, Law 15,502 of September 10, 2026.

How is the customs value calculated?

Here is a practical example of a company importing by courier under the general rule:

• Value of the goods: USD 1,500.00
• International freight: USD 436.00
• Insurance: not purchased

The customs value used to calculate the taxes is USD 1,936.00. That is the base for every tax on the import.

The amount in reais is converted at the exchange rate adopted by the Receita Federal on the date the import declaration is registered. The tax amounts can also be checked on the Debit Note (Nota de Débito) or the Customs Release Receipt (Recibo de Liberação Alfandegária) issued during the process.

How much tax does that example pay?

With the 60% general rate, Import Duty is USD 1,161.60. ICMS is then calculated on a grossed-up base: customs value plus Import Duty, divided by one minus the ICMS rate. In a state charging 17%, the base is USD 3,732.05 and the ICMS is USD 634.45.

The total comes to USD 1,796.05, or about 93% of the customs value. In a state charging 20%, the taxes add up to exactly 100% of the customs value. This is why the quote you get from a supplier abroad says little about your real cost until you run this math. The formula comes from the Receita Federal manual; your actual rate depends on the destination state.

How does DHL Express handle customs clearance?

DHL Express acts as the representative of your company or of the importer in the customs clearance process. When the shipment arrives in Brazil, DHL Express pays the taxes in advance, nationalizing your goods so that customs release can move faster.

What the service covers:

• Customs clearance carried out by in-house specialists;
• A clearance flow designed to be quick and secure;
• Taxation in line with Brazilian law;
• Real-time tracking of the shipment until delivery.

For formal imports, DHL Express also runs a bonded warehouse at Viracopos airport, in the state of São Paulo, according to the DHL Express 2026 Rate and Service Guide for Brazil.

How and when do you pay the taxes?

It depends on how the goods were bought. For purchases on sites certified in Remessa Conforme, Import Duty, ICMS and any service charges are paid at checkout, on the site itself.

In the other cases, the recipient pays on the courier's website within 20 days after release, and delivery depends on the payment being confirmed. Source: Receita Federal, page updated on June 12, 2026. The step by step is in the guide on paying your DHL invoice.

One safety note from the Receita Federal itself: it does not send payment slips, make phone calls or email anyone to collect these amounts. Any message like that is a scam.

Which administrative fees can apply to the import?

Besides the taxes set by Brazilian law, some administrative fees can apply during the import. They cover the services needed to clear the shipment, process the documents and release the goods. The Receita Federal makes the distinction clear: these charges are a private arrangement between the recipient and the courier, not taxes.

Administrative Service

Value: USD 22.50 per waybill or 2% of the Import Duty and ICMS, whichever is higher. It pays for the administrative work behind the import, including document checks, data handling and the procedures needed for customs clearance. In the example above, 2% of USD 1,796.05 is USD 35.92, so that is the amount that applies.

Courier Shipment Release Fee

Value: USD 4.00 per shipment. It covers the operational and administrative costs of releasing the shipment at bonded terminals. It can change according to the costs charged by airport operators.

Storage Fee

Value: USD 0.40 per kilogram, per day, from the first day after arrival. It applies when the shipment stays in storage waiting for customs clearance to finish, usually because of:

• missing or incomplete documents;
• a request for additional information;
• requirements from inspection authorities;
• goods that cannot be released right away.

Customs Inspection (Physical Inspection)

Value: USD 10.00 per shipment. In some cases, customs may order a physical inspection to check the declared contents. It can be partial or full and include checking the goods, taking samples, reviewing documents and marking the cargo. All of it follows the customs legislation in force.

Summary of the main fees

These values come from the DHL Express 2026 Rate and Service Guide for Brazil and can change without prior notice as DHL Express, airport operators or the authorities update their tables. Fees charged on arrival are converted into reais at the official Central Bank of Brazil rate published one day after the shipment arrives. For current rates and surcharges, check the latest edition of the guide.

Is there an exemption from import duty?

As a rule, international shipments carried by courier are taxed under Brazilian law. Some situations set out in law, however, can remove or zero the Import Duty. They are summarized here and explained in full in the guide to import duty exemptions in Brazil.

• Unaccompanied baggage: personal items left behind on international trips can fall under the unaccompanied baggage rules of the Customs Regulation (Regulamento Aduaneiro, Decree 6,759 of 2009).
• Medicines: medicines for personal use imported by an individual pay 0% Import Duty up to USD 10,000, subject to the rules of the Receita Federal and of Anvisa, the health regulator, which may require authorizations and extra documents before shipping.
• Books, newspapers and periodicals: they have tax immunity under article 150, item VI, point "d", of the Federal Constitution.
• Samples with no commercial value: they are exempt, as long as they really cannot be sold.

Exemptions depend on meeting the legal requirements and are assessed case by case by the competent authorities.

Frequently asked questions about courier imports and the RTS in Brazil

Sources

• Receita Federal: Tributação das remessas internacionais: RTS, alíquotas e cálculo (atualizado em 12/06/2026)
• Receita Federal: Saiba em quais casos não é preciso pagar impostos (atualizado em 14/09/2026)
• Planalto: Lei nº 15.502, de 10 de setembro de 2026
• DHL Express: Guia de Serviços e Tarifas DHL Express 2026, Brasil
• Planalto: Decreto nº 6.759/2009, Regulamento Aduaneiro
• Planalto: Constituição Federal, art. 150, VI, d

Count on DHL Express for your courier imports into Brazil

Importing by courier gets simpler when you know the regime, the rates and the fees before the shipment lands. The surprises that remain usually come from documents, not from the tax table: a vague description or a value that does not match the invoice is what sends a shipment into storage.

If your company imports regularly and wants specialists handling clearance for every shipment, open a DHL Express business account.