Purchase Cost Distribution
Remessa Conforme Summary (2026)
New rate for international packages:
Tax Cost Details
| Customs Item | Amount in Dollars (USD) | Amount in Reals (BRL) | Effective Percentage |
|---|
Simulate duties and taxes on international purchases made on foreign websites (such as AliExpress, Shein, Shopee). Discover the impact of the new rates of the federal Remessa Conforme program, including Import Duty and state ICMS charged "inside".
New rate for international packages:
| Customs Item | Amount in Dollars (USD) | Amount in Reals (BRL) | Effective Percentage |
|---|
The Remessa Conforme program is a guideline from the Brazilian Federal Revenue that regulates the taxation of international purchases made on foreign e-commerce portals. It simplifies and anticipates the collection of taxes at the time of payment, avoiding the package being stuck in the Curitiba customs for long periods.
Until mid-2024, purchases of up to $50 were totally exempt from Federal Import Duty (paying only state ICMS). As of August 2024, the new rule came into effect:
For packages with a customs value above $50, federal taxation is more severe:
Different from federal tax, which is charged directly on the product amount, ICMS is charged "inside". This means that the tax is part of its own calculation base, increasing the actual tax rate.
The formula to find the ICMS base is:
$$\text{ICMS Base} = \frac{\text{Customs Value} + \text{Import Duty}}{1 - 0.17}$$As the division is done by $0.83$, the nominal ICMS rate of 17% becomes an effective rate of approximately 20.48% on the sum of the product and federal tax, generating a cascading effect that increases the final price.
No. The Brazilian Federal Constitution grants customs immunity to books, newspapers, periodicals, and printing paper. They do not pay Import Duty or ICMS. Personal medications imported up to $10,000 are exempt from federal Import Duty (according to Ministry of Finance ordinances), but may be subject to state ICMS charges according to local regulations.
If the foreign e-commerce platform has not joined the federal Remessa Conforme program, the tax is not charged in the shopping cart. However, when the package arrives in Brazil, it will go through manual inspection at the postal distribution center. If selected, the fixed rate of 60% Import Duty (without the $20 deduction and regardless of costing less than $50) + 17% ICMS state tax will be applied "inside". The buyer must issue a payment slip (DIT) on the Correios portal to release the package.
Yes. According to the Brazilian Federal Revenue rules and international customs valuation treaties, shipping and insurance costs are part of the Customs Value of the product. Therefore, federal taxes (20% or 60%) and state taxes (17%) are charged on the total cost charged in the shopping cart (Product + Shipping), and not just on the isolated product amount.