Parcels under US$50 to 
Brazil: federal duty is zero, what else is due? in detail
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.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Taxes at a glance
| Value | Federal II | State ICMS | Source |
|---|---|---|---|
| Up to US$50 (certified channel) | 0% (from May 12, 2026) | 17%–20%, still due | |
| Over US$50 (certified channel) | 60% minus US$30 | Still due | Same |
| Non-certified channel | Regular rules | Still due |
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.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-25
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