{"id":2333,"date":"2019-09-04T13:59:04","date_gmt":"2019-09-04T16:59:04","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/tributario-importacao-aduaneiro-principais-tributos-incidentes-na-importacao\/"},"modified":"2019-09-04T13:59:04","modified_gmt":"2019-09-04T16:59:04","slug":"import-tax-customs-main-taxes-levied-on-imports","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/tributario-importacao-aduaneiro-principais-tributos-incidentes-na-importacao\/","title":{"rendered":"Main taxes levied on imports."},"content":{"rendered":"<ul class=\"wp-block-gallery aligncenter columns-1 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><li class=\"blocks-gallery-item\"><figure><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/SITE-NEW-1-1.jpg\" alt=\"\" data-id=\"504\" data-link=\"https:\/\/dbtesser.com.br\/imprensa\/?attachment_id=504\" class=\"wp-image-504\"\/><\/figure><\/li><\/ul>\n\n\n\n<p>It is well known that Brazil has one of the highest tax burdens, with rates varying according to the product being imported and the tax classification to be adopted, since Brazil follows the Mercosur Common Nomenclature (NCM) system, originating from the Harmonized Commodity Description and Coding System.<\/p>\n\n\n\n<p>Regarding operations <a href=\"https:\/\/dbtesser.com.br\/en\/imprensa\/articles\/a-complexidade-e-problematicas-enfrentadas-na-hora-de-importar\/\">import <\/a>The following taxes are the main ones that apply:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Import Tax (II) \u2013 its main function is to regulate international trade, with rates varying from zero to 35%;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tax on Industrialized Products (IPI) \u2013 also applies to products manufactured by Brazilian industry, with rates varying from zero to 20%;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Social Integration Program (PIS) \u2013 this is a contribution for social purposes, with a single rate of 2.10%;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Contribution for Social Security Financing (COFINS) \u2013 like PIS, this is also a federal contribution, intended to finance social security, with a single rate of 9.65%<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tax on the Circulation of Goods and Services (ICMS) \u2013 among all taxes levied on imports, this is the only state tax, with each state having its own rates, since a kind of &quot;fiscal war&quot; prevails in Brazil with the aim of attracting new companies;<\/li><\/ul>\n\n\n\n<p>The tax base for the aforementioned taxes is, as a rule, the customs value of the goods, which is composed of the sum of the value of the goods, freight, and insurance.<\/p>\n\n\n\n<p>To assist importers, the Federal Revenue Service provides the following on its website. <em>site <\/em>A simulator of the tax and administrative treatment of imports, allowing the taxpayer to &quot;obtain information regarding the tax and administrative treatment to which the import of a specific good is subject, at the time the query is made&quot;.<\/p>\n\n\n\n<p>Finally, according to information extracted from the Federal Revenue Service website, the payment of taxes and contributions due on imports will be made at the time of registration of the Import Declaration or its rectification, through an electronic Federal Revenue Collection Document (DARF), via automatic debit from a bank current account to be indicated by the taxpayer.<\/p>\n\n\n\n<p>Source: <a href=\"http:\/\/receita.economia.gov.br\/\">Federal Revenue Service<\/a><\/p>\n\n\n\n<p>News commented on by <strong>Juliana Perpetual<\/strong><em>, Lawyer, graduated in Law in 2003 from the Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas \u2013 FMU. Areas of expertise: Customs Law, Tax Law, and Criminal Law. OAB (Brazilian Bar Association): 242.614<\/em><\/p>\n\n\n\n<p><strong>If you have any questions, please contact our specialized team so we can assist you.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00c9 cedi\u00e7o, o Brasil tem uma das maiores cargas tribut\u00e1rias, variando as al\u00edquotas de acordo com o produto a ser importado e a classifica\u00e7\u00e3o fiscal a ser adotada, j\u00e1 que o Brasil segue o sistema de Nomenclatura Comum do Mercosul (NCM), origin\u00e1rio do Sistema Harmonizado de Designa\u00e7\u00e3o e Codifica\u00e7\u00e3o de Mercadorias. Sobre as opera\u00e7\u00f5es de [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":504,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[116,178,182,256,282,490,495,496],"class_list":["post-2333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-comercio-exterior","tag-direito-aduaneiro","tag-direito-tributario","tag-importacao-2","tag-importar","tag-tributacao","tag-tributo-incidentes-na-importacao","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Principais tributos incidentes na Importa\u00e7\u00e3o | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/import-tax-customs-main-taxes-levied-on-imports\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principais tributos incidentes na Importa\u00e7\u00e3o | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"\u00c9 cedi\u00e7o, o Brasil tem uma das maiores cargas tribut\u00e1rias, variando as al\u00edquotas de acordo com o produto a ser importado e a classifica\u00e7\u00e3o fiscal a ser adotada, j\u00e1 que o Brasil segue o sistema de Nomenclatura Comum do Mercosul (NCM), origin\u00e1rio do Sistema Harmonizado de Designa\u00e7\u00e3o e Codifica\u00e7\u00e3o de Mercadorias. 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