How to import from China to Brazil: steps, taxes and documents

China is Brazil's largest supplier, and many small and medium-sized businesses consider buying straight from the factory instead of going through a local importer. You can gain on price and on control over the product, but Brazil is one of the most demanding countries to import into: there is a prior registration, several stacked taxes and close scrutiny of declared values. This guide sums up what you need to know, in plain language.

Before you start: what you need to have ready

• A CNPJ (company tax ID) and registration in Siscomex (the RADAR) granted by the Receita Federal (federal tax and customs authority). The modalities are Expressa (up to US$ 50,000 per semester), Limitada (up to US$ 150,000 per semester) and Ilimitada (unlimited). Apply before you order: it takes time.
• A despachante aduaneiro (customs broker), who files the import declaration. Since April 2026 the DUIMP (Single Import Declaration) is mandatory for most sea imports and replaces the old DI.
• The NCM code of your product: it determines the import duty (II), the IPI (federal excise tax) and whether licences are required.
• The product requirements: INMETRO certification for many consumer goods (toys, electrical items, some kitchenware), ANVISA (health regulator) for food-contact items and cosmetics, ANATEL (telecom regulator) for wireless and telecom devices.
• Labels and product information in Portuguese, and detailed, consistent invoices: the Receita checks values and descriptions closely.

Confirm the NCM code and any INMETRO, ANVISA or ANATEL requirements with your customs broker before confirming the order. Adjusting a label or a test in China costs little; fixing it with the goods stuck at the port costs a lot.

Step by step

1. Define the product, the quantity and the target price, and ask for a written quotation.
2. Review and approve the samples before committing.
3. Confirm the order with a proforma invoice and pay the deposit (usually 30%).
4. During production, ask for progress photos; before shipment, an inspection with a report.
5. Pay the balance and receive the documents: commercial invoice, packing list and bill of lading (B/L).
6. Ocean transit: about 40–50 days to Santos, via the Cape of Good Hope. Other common ports: Paranaguá, Itajaí/Navegantes and Rio de Janeiro.
7. Your customs broker registers the DUIMP and you pay the taxes.
8. Once customs release (desembaraço) is complete, the goods leave the port by truck for your warehouse.

Import taxes in 2026

The import duty (II) is charged on the CIF value, which is the customs value (goods, freight and insurance). The IPI is charged on CIF plus II, at 0 to 15% depending on the NCM code. PIS (2.10%) and COFINS (9.65%) are charged on the customs value. There is also the AFRMM, 8% of the ocean freight, and a Siscomex fee per declaration. Last comes the state VAT, ICMS (17–22%; 18% in São Paulo), calculated "por dentro" (tax-inclusive): the base is (CIF + II + IPI + PIS + COFINS + AFRMM) divided by (1 − ICMS rate).

If your company is in the regular regime (Lucro Real or Lucro Presumido), IPI, PIS/COFINS and ICMS usually generate tax credits. Companies in the Simples Nacional cannot take these credits: for them, these taxes are a cost. Brazil has no trade agreement with China, so the full Mercosur common external tariff (TEC) applies; for most consumer goods, somewhere between 10 and 35%.

What changes from 1 January 2027

• Under the tax reform (LC 214/2025), PIS and COFINS end and are replaced by the CBS. The reference rate will be set by the Senate by December 2026; estimates are about 8.8%, charged with a 0.1-point reduction in 2027–2028 (about 8.7%), plus the IBS at a 0.1% test rate. These are estimates, not final figures.
• On imports, CBS and IBS are calculated "por fora" (tax-exclusive) on the customs value + II + AFRMM (+ Siscomex and other import charges). IPI and ICMS are not part of that base.
• The IPI drops to zero for most products, except goods that are also made in the Manaus Free Trade Zone.
• ICMS stays and will be phased into the IBS between 2029 and 2033. Whether CBS and IBS go into the ICMS base from 2027 is disputed: São Paulo's tax authority says yes, and a São Paulo court granted an injunction against it in September 2026. Our example includes CBS and IBS in the base, which is the conservative choice.
• Regular-regime companies get full credit for the CBS and IBS actually paid.

Freight and local charges change with the season and with your destination city, and the Siscomex fee is not shown separately. Use the table as an order of magnitude and ask your customs broker for the figures for your product. The planner on our site lets you switch between the 2026 and 2027 rules.

Mistakes that most often delay an import

• Discovering an INMETRO or ANVISA requirement when the goods are already at the port.
• Undervaluing or using vague descriptions on the invoice: the Receita checks values and descriptions and can hold the cargo.
• RADAR not ready yet, or with a limit too low for the order value.
• Documents late on arrival: every extra day generates storage and container demurrage charges.
• Paying to a new bank account received by email without confirming it by phone.
• Confirming the order too late before Chinese New Year.

How Supro can help

We are a foreign trade group based in Shanghai. On the China side, we handle what weighs most on a first import: finding and comparing factories, sending samples for your approval, carrying out the pre-shipment inspection with a report and photos, and checking the commercial invoice, packing list and B/L against what your customs broker needs to register the DUIMP. Support in Portuguese by email is possible. What we do not do: promise prices before quoting, or guarantee customs timelines, which depend on the Receita and your customs broker in Brazil.

Summary

• Before ordering, have a CNPJ, a RADAR with a high enough limit and a customs broker; since April 2026 the declaration is the DUIMP.
• The NCM code determines II and IPI; check INMETRO, ANVISA or ANATEL and Portuguese labeling.
• In 2026 you pay II, IPI, PIS, COFINS, AFRMM and ICMS por dentro; there is no agreement with China, so the full TEC applies.
• In 2027 PIS and COFINS become the CBS (rate still estimated), IPI drops to zero in most cases and ICMS stays.
• Allow about 40–50 days of transit to Santos, plus production and customs clearance.