CUSTOMS DUTIES: AFGHANISTAN TO BRAZIL

Overview of Customs Duties from Afghanistan to Brazil

Exporting goods from Afghanistan to Brazil involves navigating Brazil's complex customs and tariff system. Brazil maintains one of the most comprehensive import duty structures in South America, with multiple layers of taxation applied during the customs clearance process. All imports are subject to several federal and state-level taxes that significantly impact the final landed cost. Understanding these regulations is essential for exporters seeking to enter the Brazilian market successfully.

Brazil distinguishes between two types of imports: commercial imports (B2B) processed through formal entry procedures, and non-commercial imports (B2C) processed through simplified customs clearance. The tariff classification system used in Brazil is based on the Harmonized System (HS) and the Nomenclature Comum do Mercosur (NCM), which aligns with Mercosur standards established in 1995.

General Duty Rates and Import Taxes

Brazil levies multiple taxes on imported goods, with the following primary components:

Tax Type	Rate	Calculation Basis	Notes
Import Duty (II)	Varies by HS code	CIF (Cost, Insurance, Freight)	Product-specific federal tax; contact experts for specific rates
Industrialized Product Tax (IPI)	0-15% (up to 300% for specific items)	CIF Value	Federal excise tax; rates determined by product essentiality; tobacco rates reach 300%
ICMS (State VAT)	17-19%	CIF Value	Rio de Janeiro: 19%; São Paulo, Minas Gerais, Paraná: 18%; Other states: 17%
PIS/COFINS (Federal Social Contribution)	Varies by HS code	CIF Value	Program of Social Integration and Financing Contribution; cumulative basis

Important Note: Most Brazilian import taxes are calculated on a cumulative basis, meaning taxes build upon each other, significantly increasing the total landed cost. The de minimis threshold for commercial imports is 0 BRL (no exemption), while non-commercial imports have a 50 USD threshold.

Required Documentation

• Commercial Invoice (Fatura Comercial) - Detailed invoice showing product descriptions, quantities, unit prices, and total value
• Packing List - Itemized list of contents with weights and dimensions
• Bill of Lading or Air Waybill - Proof of shipment and transportation
• Certificate of Origin - Documentation proving country of origin (Afghanistan)
• Import License - Required for certain restricted product categories
• Product Certifications - Health, safety, and quality certifications as applicable
• Customs Declaration Form - Completed import declaration with tariff classification
• Insurance Documentation - Proof of cargo insurance when applicable
• Technical Specifications - Detailed product information for tariff classification purposes

Important Regulations

Tariff Classification: All goods must be properly classified using the NCM (Nomenclature Comum do Mercosur) system based on the Harmonized System. Incorrect classification can result in penalties and delays.

Valuation Method: Brazil uses the CIF (Cost, Insurance, and Freight) valuation method for calculating most import duties and taxes. This means the tax base includes the product cost, insurance, and freight charges.

Data Protection Compliance: Importers must comply with Brazil's Legal Data Protection Law (LGPD), Brazil's equivalent to GDPR, particularly when handling customer information.

Customs Clearance: Commercial imports require formal customs entry processing, which involves more documentation and regulatory compliance than non-commercial shipments. Delays and inefficiencies in Brazil's customs processes are common.

Prohibited and Restricted Items: Certain products face restrictions or prohibitions. Verify product eligibility before shipment to avoid customs complications.

Trade Agreements

Brazil is a founding member of Mercosur (Southern Common Market), established in 1995 alongside Argentina, Paraguay, and Uruguay. The Mercosur Common External Tariff (CET) framework applies to member states, though Brazil maintains a separate exceptions list for certain tariff items. Afghanistan is not part of any preferential trade agreement with Brazil, so standard Most Favored Nation (MFN) tariff rates apply to Afghan exports.

Exporters should consult with Brazilian customs brokers or use the official Customs Info Database tariff look-up tool (available on trade.gov with free registration) to determine specific duty rates for their products before shipment.