Regulations and Tariffs

Import duty and taxes are due when importing goods into Brazil whether by
a private individual or a commercial entity. In addition to duty, imports are
subject to a state sales tax (ICMS), a type of federal tax (PIS PASEP and
COFINS), excise tax (IPI) on certain goods, in addition to some charges like
storage fee, air handling fee, airport fee, and declaration fee.
There is an industrial products tax (IPI) that usually ranges from 0% to 15%.
There is also an ICMS (merchandise and service circulation) tax on goods
moved through Brazil, at 18% in Sao Paulo, and 12% in other Brazilian
states.
All imports and exports are controlled by SECEX, the Foreign Trade
Secretariat, with the help of the SISCOMEX computer system.