Brazil customs: all about the CPF number, import duties and the Mercosur agreement
Quick answer: sending a parcel to Brazil means dealing with very strict customs rules. The single most important requirement for a successful shipment is putting the recipient's CPF number (for private individuals) or CNPJ number (for businesses) on your commercial invoice and waybill. Without this local tax number, customs block your parcel straight away or send it back at your expense. Brazil also has high and complex import duties, although the upcoming EU-Mercosur agreement should make exporting to Mercosur countries much easier in the future.
South America, and Brazil in particular, is a huge and promising market for European businesses. There is strong demand for high-quality European technology, machine parts and specialised B2B products. Yet Brazilian customs (the Receita Federal) is notorious for its complex bureaucracy and strict enforcement of import rules. Here's exactly how to avoid delays and export safely.
The number 1 frustration solved: the CPF and CNPJ number
In 90% of cases, shipments to Brazil fail because the right tax registration numbers are missing. Brazil has a very closed and controlled tax system, where every import shipment must be linked directly to a locally registered person or entity.
What is the CPF number in Brazil?
CPF stands for Cadastro de Pessoas Físicas. It is the personal tax identification number for residents of Brazil (comparable to the BSN, the citizen service number, in the Netherlands). Selling or sending something to a private individual or an independent professional in Brazil? Then this 11-digit number is a hard requirement.
What is the CNPJ number?
For B2B shipments you need the CNPJ number: Cadastro Nacional da Pessoa Jurídica. This is the registration number of the Brazilian company (comparable to a Chamber of Commerce number and VAT number combined).
The golden rule for shippers: ask your customer for the CPF or CNPJ number before you book the shipment. Always put this number clearly on the commercial invoice and, if possible, in the address field (for example in address line 2) on the shipping label. If your parcel reaches the border without this number, it is flagged as 'undeliverable' in the customs system (Siscomex) straight away.
Why B2B exports to Mercosur are growing: the EU-Mercosur agreement
Despite the bureaucracy, sending a parcel to South America is becoming more and more attractive. That's largely down to the political and economic developments around the EU-Mercosur agreement. Mercosur is the customs union of Brazil, Argentina, Paraguay and Uruguay, among others.
The proposed Mercosur trade agreement with the European Union aims to remove more than 90% of current trade barriers and customs tariffs. Once the agreement is fully ratified, it will give a big boost to European businesses trading with South America. Procedures will become more transparent and import charges will fall, making your products much more competitive on the Brazilian market.
High import duties in Brazil and tax complexity
Until the trade agreement fully takes effect, Brazil's tax system remains strongly protectionist. Import duties in Brazil aren't one simple charge, but a stack of different taxes. The main ones are:
II (Imposto de Importação): the standard import tax.
IPI (Imposto sobre Produtos Industrializados): a tax on industrial products.
PIS and COFINS: federal social contributions.
ICMS: a state tax (comparable to VAT), with a rate that varies per Brazilian state (usually between 17% and 18%).
Because these taxes stack up, total import costs can sometimes reach 60% to 100% of the value of the goods. Make sure your commercial invoice is very detailed, including the correct HS codes and the origin of the goods, to avoid fines for incorrect declarations. For official information, always check the website of the Receita Federal do Brasil.
Sending a parcel to South America without the worry
Complex customs shouldn't be a reason to ignore this lucrative B2B market. At ParcelParcel we help businesses with their exports to South America every day.
When you book a parcel to South America (in Dutch) through our platform, we make sure the process runs smoothly. We only work with premium carriers such as FedEx, DHL, UPS and TNT, which have the best customs networks in Brazil. Whether you're preparing a parcel to Brazil (in Dutch) specifically or exporting more widely, our system automatically creates the customs information and invoices you need. Our support team also checks proactively whether you've filled in the crucial CNPJ or CPF number.
