Guide

Exporting to Brazil

Taxes, duty and legal considerations when exporting to Brazil

There are a lot of things to consider before you start exporting to Brazil. It's essential to find out about local rules and regulations on tax and duty in your intended market.

Legal

Contact information for legal professionals are available from the Department for International Trade Brazil or the Brazil list of lawyers and translators.

Intellectual property

Brazil is a member of the World Intellectual Property Organisation (WPO). Its legal provisions are generally consistent with international standards. A new trademark and patent agreement law was enacted in Brazil in 1996. It follows international standards established by the Trade-Related Aspects of Intellectual Property Rights (TRIPS).

Read more about intellectual property rights in Brazil.

Tax

The Brazilian tax year starts in January and ends in December. There are a number of taxes in Brazil, these include:

  • COF - a Social Security tax
  • STT - a state tax of 17 or 18%
  • PIS - income tax
  • ICMS - value added tax
  • IPI - excise tax

When selling internationally there are different VAT rules depending on whether you are buying or selling goods or services within or outside the EU. Use our VAT rules when selling internationally tool.

The Department for International Trade Brazil can put you in touch with professionals who can give you advice on taxation in Brazil.

Customs

You will need to know what import duties a product will attract when it lands in Brazil. High duties may make an export too expensive for the Brazilian market.

You can find out about import tariffs in the Market Access Database (MADB).

Entry requirements

If you are travelling to Brazil on a British passport you won’t need a visa. Passports must be valid for at least six months and a return ticket and proof of funds may be requested on arrival. Visitors aren’t allowed to work while in Brazil.