EENI-Business School

Customs of Brazil

Syllabus of the Sub-subject - Customs of Brazil. Brazilian import procedures.

  1. Brazil as a member of the MERCOSUR.
  2. MERCOSUR's Free Trade Agreements
  3. Common External Tariff of the MERCOSUR.
  4. Import Regime in Brazil
  5. Brazilian import tariffs
  6. Import Procedures in Brazil
  7. Import Licences
  8. Sanitary and phytosanitary measures
  9. Labelling in Brazil
  10. Special administrative requirements for the agricultural product
The Sub-subject “Customs of Brazil” is part of the following programs:
  1. Doctorate in Business in America
  2. Courses: Brazil, South America
  3. Masters (e-learning): International Business, America, BRICS Countries

Languages of study English + Spanish Brasil Portuguese Brasil French Bresil.

Credits of sub-subject “Brazilian Customs”: 0.5 ECTS Credits

Sample of sub-subject - Customs of Brazil - Import procedures:
European Union-MERCOSUR Free Trade Agreement

Description of the Sub-Subject: Customs of Brazil - Import procedures.

The Federative Republic of Brazil, as a member of MERCOSUR, applies the MERCOSUR Common External Tariff.

Imports of products in Brazil are taxed by tariffs and other import taxes such as the IPI, ICMS, PIS and CONFIS:

  1. Tax on Industrialised Products (IPI)
  2. Tax on Circulation of goods and services (ICMS)
  3. Contributions to PIS (Social Integration Programme) and CONFIS (Social Contribution to Social Security Financing)
  4. Tax on service delivery

The General MFN (Most-favoured-nation) not subject to foreign trade preference varies between 0% and 35%.

All the tariffs in Brazil are ad valorem and applied on the CIF value of the imported product.

The Brazilian import tariffs are comparatively progressive (higher for higher value-added products and reduced prices for raw materials).

Brazil applies an administrative system of import licences (statistical and control purposes)

All the goods to be imported into Brazil must be subject to import clearance.

Brazil does not apply non-preferential rules of origin.

MERCOSUR Concessions

India-MERCOSUR Preferential Trade Agreement (PTA)

(c) EENI- Business School