Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods

Brazil

Import Tariffs
Documentation/Procedures
Restrictions
Standards
Labeling
Market Information

Last updated on 03/18/2012

If you have any questions about the following information, please contact Robert Carrigg at the U.S. Department of Commerce- Office of Textiles and Apparel at 202-482-3400 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**


Import Tariffs - Brazil
Brazil and its Southern Cone Common Market (MERCOSUR) partners, Argentina, Paraguay and Uruguay, apply a common external tariff (CET) on most products imported from non-MERCOSUR countries. However, there are a number of exceptions in several categories including textile and apparel products. Tariffs, listed in the table below, are assessed on an ad valorem basis, i.e., duties are assessed as a percentage of the cost, insurance, and freight (c.i.f.) value of the imported merchandise.

Brazil (MERCOSUR): Tariffs (percent ad valorem) on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
Yarn
-silk
5003-5006
4 - 18
-wool
5105-5110
10 - 18
-cotton
5204-5207
18
-other vegetable fiber
5306-5308
18
-man-made fiber
5401-5406/5501-5511
2 - 18
........................
Woven Fabric
-silk
5007
26
-wool
5111-5113
2 - 26
-cotton
5208-5212
26
-other vegetable fiber
5309-5311
26
-man-made fiber
5407-5408/5512-5516
2 - 26
........................
Knit Fabric
60
26
........................
Non Woven Fabric
5603
2 - 26
........................
Industrial Fabric
59
14 - 26
........................
Apparel
61-62
35
........................
Home Furnishings
including: bed, bath, kitchen linens, etc.
63
35*
........................
Carpet

Footwear

Travel Goods
* HS 6307.90.20 = 2%
57

64

4202
35

18 - 35

20 - 35

For more detailed tariff information for Brazil, see the Ministerio do Desenvolvimento, Industria e Comercio Exterior, or go directly to Arquivos Atuais. Also see, the Current Situation of Schedules of WTO Members.

The MERCOSUR website provides the CET (i.e., AEC - Arancel Externo Comun) for the MERCOSUR member countries, which may be different from the effective rates depending on the agreed upon exceptions. Also, go directly to the Arancel Externo Comun page.

Minimum import reference prices--The Brazilian Treasury Department, reportedly applies reference pricing to textiles, apparel (including medical apparel) and footwear. Reference prices are used as the base for calculating duties and taxes, which implies an increase in the effective taxation on imports.

Additional taxes and surcharges--In addition to tariffs, the following internal taxes are levied on imports: the Industrial Products Tax (IPI - Imposto Sobre Produtos Industrializados); the tax on the circulation of merchandise and on the supply of interstate transportation and communication services, the Merchandise and Service Circulation tax (ICMS - Imposto Sobre Circulação de Mercadorias e Serviços de Qualquer Natureza); and contributions to the social integration program (PIS) and to finance social security (COFINS).

The IPI is a federal value added tax levied on most domestic and imported manufactured products. The IPI normally ranges from 0 to 15 percent and is assessed at the point of customs clearance in the case of imports. The tax rate varies by product and is based on the product's c.i.f. value plus import duty and other fees. Textile and apparel products are exempt from the IPI, with exceptions, such as the products (HS codes) listed below. See the Receita Federal website for the most current information.
--5604.20.10 (with vulcanized rubber)--5%
--5604.90.90 (impregnated or coated with unvulcanized rubber)--5%
--Chapter 57 (floor coverings)--10%
--5805 --5%
--Chapter 59 (except 5903.90.00–Kevlar fabric impregnated with epoxide resins for use in aircraft and 5911.10.00--velvet ribbons, impregnated with rubber, used for covering weaving beams)--5%
--6209.10 (disposable napkins)--15%
--6209.20 (disposable napkins)--15%
--6209.30 (disposable napkins)--15%
--6209.90 (disposable napkins)--15%
--6305.32 (obtained from laminas or similar forms of polyethylene or polypropylene)--5%
--6305.11.10--5%
--6305.11.90--5%
--6306.10--5%
--6306.20--10%
--6306.30--10%
--6306.40--5%
--6306.90--5%

The ICMS is a state government value-added tax applicable to both imports and domestic products. The ICMS tax on imports is assessed ad valorem on the c.i.f. value, plus import duty, IPI and other customs fees. The rate varies among states, with the predominant rate currently 18 percent in Sao Paulo and Rio De Janeiro. On interstate movements, the tax will be assessed at the rate applicable in the state of destination.

The PIS and COFINS follow value-added tax principles. Domestic and imported goods are subject to the same general rates. The PIS (0-2%)/COFINS (0-10.5%) are applied on the c.i.f. plus import duty, IPI and ICMS --zero on key inputs for production of consumer goods

Temporary Entry/Samples--Products for display and consumption at international trade shows, tourism shows, cultural events, educational, sports and religious events are exempt of import tariff, provided the shows are registered at the Brazilian Ministry of Development, Industry, and Commerce, and no payment for the product is made by a Brazilian company. A simplified import declaration (SID) may be used for certain shipments of which the value does not exceed US$3,000 and for samples with no commercial value.

If your product is primarily made in the U.S. of U.S. originating components it may qualify for duty-free entry into countries with which the U.S. has a free trade agreement (FTA). The U.S. currently has FTAs with the following countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, Singapore and South Korea. See the FTA Tariff Tool, to determine the duty-free status or reduced duties that apply to products eligible under these free trade agreements.

Additional resources for tariff information:

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Import Documentation/Procedures (Brazil)


Certificate of Origin--Portaria #10 of May 16, 2006, published in the Gazeta Oficial, provides specific instructions governing the importation of textile/apparel products. This Portaria was issued to carry out the provisions of the Brazilian safeguard measures against China. Third parties exporting textile products to Brazil are required to provide Certificates of Origin (C/O) stamped by the Brazilian Chamber of Commerce in the third parties' country. Presumably, this measure reduces transshipping of Chinese textiles through third countries to Brazil. U.S. manufacturers should issue the certification (with an appropriate senior official's signature) and have the C/O verified by a Brazilian Chamber of Commerce in the U.S. A number of anti-dumping cases against Chinese exporters have arisen requiring the use C/Os to avoid pass-throughs, which may affect exporters in other countries. The effective time frame for this measure is until December 31, 2009, but may be extended.

Licensing-- A Brazilian import license is required for all shipments - except for products shipped under the "Simplified Import Regime." Most textile/apparel products are subject to non automatic licensing, with the exception of those products in HS chapter 57 - carpeting and rugs. Depending on the product, agencies responsible for issuing the licences for textile/apparel products include ANVISA - Brazilian Health Surveillance Agency; MAPA - Ministry of Agriculture; DECEX - Foreign Trade Operations Department; MEX - Ministry of Defense; and IBAMA - Brazilian Institute of the Environment and Renewable Natural Resources. A list of products subject to non-automatic import licensing procedures is published on the Ministry of Development, Industry and Foreign Trade (MDIC) website.

For more information on local customs rules and regulations:
Ministério do Desenvolvimento, Indústria e Comércio Exterior - MDIC -The Ministry of Development, Industry and Foreign Trade

For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the Export.gov webpage on Common Export Documents.

For country-specific information on import procedures and documentation requirements, see the
Country Commercial Guides (CCG) on the export.gov website.

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Import Restrictions (Brazil)
No information is currently available on any bans, quotas, or other restrictions.
U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction
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Standards - Brazil

The INMETRO website has a list of products subject to mandatory certification and a list of certified products (both mandatory and voluntary) in Brazil.

The MERCOSUR Standards Association (Asociacion MERCOSUR de Normalizacion - AMN), made up of the standards institutes of Argentina, Brazil, Paraguay, and Uruguay -- develops and harmonizes standards. The five countries generally adopt all of these regulations, though not always at the same time. Several hundred standards are at different stages of preparation or in the work plan. Venezuela will participate in this activity, as well, as a full member of MERCOSUR.



Local standards organization and other resources:


The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.


Notify U.S. - Member countries of the World Trade Organization (WTO) are required under the Agreement on Technical Barriers to Trade (TBT Agreement) to report to the WTO all proposed technical regulations that could affect trade with other Member countries. Notify U.S. is a free, web-based e-mail subscription service that offers U.S. companies an opportunity to review and comment on proposed foreign technical regulations that may affect their access to international markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

ASTM International

International Organization for Standardization (ISO)


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Labeling - Brazil

The Southern Cone Common Market (MERCOSUR) countries, which include Argentina, Brazil, Paraguay and Uruguay, have adopted new labeling requirements for textile and apparel products produced in or imported for consumption into a MERCOSUR member country. The Mercosur Technical Regulations on Product Labeling Textiles (Regulamento Técnico de Etiquetagem de Produtos Têxteis) requires the following information on a permanent label that is either attached, stamped, printed or otherwise affixed to most textile and apparel products:

  • name or registered brand and tax identification of the domestic producer or importer
  • country of origin
  • fiber content
  • care instructions (text and/or symbols, conforming to ISO 3758: 2013)
  • size or dimensions, as applicable.
This information must be in the language of the country of consumption, but may also be in other languages. For more details, see the text of the Brazilian regulations re. Regulamento Técnico de Etiquetagem de Produtos Têxteis.

Further information on labeling may be found at National Council of Metrology, Normalization and Industrial Quality - CONMETRO or the Instituto Nacional de Metrologia, Normalização e Qualidade Industrial - INMETRO.

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Market Information - Brazil


No specific information is available.




U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you.

For information on protecting trademarks, designs, patents and copyrights, see the STOPFAKES.GOV website. STOPFAKES.GOV is dedicated to helping U.S. companies protect their innovations and safely market their products at home and overseas. Find guidance and resources on how to register your company's intellectual property and protect it from counterfeiting and piracy. Also find IPR toolkits for select countries, as well as other country-specific information.

For information on selling to foreign governments, see the Global Procurement Opportunities website.

Other sources for market information and data:

OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions

U.S. Office of the Trade Representative

Local Industry and Trade Associations

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