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2024 Brazil Regulatory - Low-Value shipments
From August 1st, 2024, the Brazilian government implemented regulatory changes to the simplified procedure for Express Low-Value shipments (up to US$3,000), including those Business to Consumer (B2C) shipments under the voluntary program known as “Programa Remessa Conforme” (PRC). Changes consist of:
- Changing the value basis used to calculate the Import Customs Duties and Taxes from the value of the goods (also known as FOB) to now use the purchase value of the goods, which includes the value of the goods plus the costs associated with the shipping, and insurance, if any (also known as CIF).
- New Import Customs Duty rates applicable for B2C shipments under the PRC.
Companies registered with PRC (“Programa Remessa Conforme”)
| Before August 1st, 2024 | As of August 1st, 2024 |
|---|---|
| B2C shipments up to US$50 (FOB): 0% Duty / 17% Tax (ICMS) | B2C shipments up to US$50 (CIF): 20% Duty / 17% Tax (ICMS) |
B2C shipments from US$50.01 to US$3,000 (FOB): 60% Duty / 17% Tax (ICMS) | B2C shipments from US$50.01 to US$3,000 (CIF): 60% Duty (with a US$20 discount) / 17% Tax (ICMS) |
Companies NOT registered with PRC (“Programa Remessa Conforme”)
| Before August 1st, 2024 | As of August 1st, 2024 |
|---|---|
All shipments up to US$3,000 (FOB): 60% Duty / 17% Tax (ICMS) | All shipments up to US$3,000 (CIF): 60% Duty / 17% Tax (ICMS) |
What does this mean for shippers from rest of world to Brazil?
- Shall be aware of and abide by the new regulations, including the new value basis to calculate Import Customs Duties and Taxes for Low-Value shipments. A shipper that is a PRC-registered e-commerce company must be aware that new Customs Import Duty rates apply and should advise their clients in Brazil accordingly.
- To avoid delays, particularly PRC-registered e-commerce companies, must be aware of new applicable Import Customs Duty rates to calculate and collect from their clients in Brazil the accurate amount of duties and taxes. They shall provide complete & accurate Commercial Invoice Data, ideally via one of the DHL Electronic Shipping solutions.
What does this mean for receivers from rest of world to Brazil?
- Shall be aware of the new regulations, and the new applicable Import Customs Duty rates for shipments from PRC-registered companies. Receivers must be aware that if Customs authorities determine that a shipment requires further inspection, they may be requested to provide additional information to verify the accuracy of the information declared for the importation.
- To avoid delays, shall be aware and understand that shipments from PRC-registered companies are subject to new applicable Import Customs Duty Rates, and be ready to provide Customs authorities with additional information supporting the products to be imported such as a proof of payment, in case their shipment is selected for further inspection. In this case, DHL Brazil will contact the receiver.
IMPORTANT:
- There is no change in the treatment for medicines. Imports of medicines valued up to US$10,000 (CIF) by individuals for personal use will continue to be subject to a Customs Import Duty rate of 0% (zero percent).
For additional information, consult the government websites below: