Parcels under US$50 to Brazil: federal duty is zero, what else is due?
Answer
For parcels to individual buyers through a Remessa Conforme certified channel, valued at US$50 or less, federal import tax (II) is 0% for declarations registered from May 12, 2026. State ICMS still applies at 17% to 20%. Above US$50, the federal tax is 60% minus US$30. The rule is now law as Lei 15.502 (published September 10, 2026).
- Applies to
- Cross-border parcels to individual buyers in Brazil through Remessa Conforme certified platforms or channels.
Taxes at a glance
| Value | Federal II | State ICMS | Source |
|---|---|---|---|
| Up to US$50 (certified channel) | 0% (from 2026-05-12) | 17%–20%, still due | Receita Federal: taxation, Lei 15.502 |
| Over US$50 (certified channel) | 60% minus US$30 | Still due | Same |
| Non-certified channel | Regular rules | Still due | Remessa Conforme |
Key points
- ICMS is included in the price it is calculated on, so the real burden is higher than the stated rate.
- For parcels sent through non-certified channels, buyers often have to pay extra tax on arrival, and may refuse delivery.
What you can do
- Confirm that your platform or logistics channel is on the Remessa Conforme list.
- Include ICMS in your quote.
Still uncertain
- Full calculation for the over-US$50 band (including whether other reliefs apply) follows the Receita Federal page; monitoring continues.