Low band, with shipping
- Input
- US$ 30 + frete US$ 5
- Expected output
- R$ II 0.00 | ICMS 35.84 | total 210.84
Customs value of US$ 35: zero duty, ICMS only.
Carregando ferramenta… / Loading tool…
how to calculate brazil blouse tax
Use the Calculate mode of the tool: enter the product and shipping, pick the state and read the table with import duty, ICMS and IOF. The explanation below walks through the logic in four stages, with sums you can redo on a phone calculator.
Customs value of US$ 35: zero duty, ICMS only.
Still the low band, zero duty.
High band, but the deduction wipes out almost all the duty: R$ 0.03.
60% of R$ 500 minus R$ 150.
60% of R$ 1,000, no deduction.
For an individual in a Remessa Conforme store, import duty is zero on orders up to US$ 50 of customs value (product plus shipping and insurance) and, above that, 60% minus US$ 30, a rule for declarations registered since May 12, 2026. On a US$ 100 order that is US$ 30 of duty. State ICMS still applies in every band. Outside the program, or in a company's name, duty is 60% with no deduction, even on small orders.
Yes, when the store bills shipping separately. Shipping and insurance make up the customs value, which is the base for the import duty and decides whether the order is above or below US$ 50. If the product price already includes shipping, do not add it again.
There is actually no jump: the rule is continuous, because 60% of US$ 50 is US$ 30 and the deduction is US$ 30. The burden grows from there, approaching 60% of the customs value on large orders, plus gross-up ICMS. What looks like a jump is the gap between the zero-rate low band and the high band.
The taxes are charged at checkout, but the math helps you check the amount billed, compare stores and plan the cart. The store may use a different exchange rate than yours, so expect a small variation.
Type the dollar rate. It sets the US$ 50 and US$ 3,000 thresholds.
How much the bank charges above the rate used for taxes. Leave 0 if unsure.
| Item | In reais | Basis |
|---|---|---|
| Product | R$440.00 | $80.00 |
| Shipping | R$55.00 | $10.00 |
| Customs value | R$495.00 | $90.00 |
| Import duty | R$132.00 | 60% of the customs value, minus US$ 30 |
| ICMS | R$128.42 | 17% gross-up in SP, base of R$755.42 |
| IOF | R$17.33 | 3.5% of R$495.00 |
| Total | R$772.75 | 1.7563 times the product price |
Rules verified on 10/18/2026. Confirm with the Receita Federal before deciding. Official calculator
ICMS: per-state rate from the Comsefaz table of Dec 22, 2025 (Convênio ICMS 81/2023), grossed up on customs value plus duty. It applies inside and outside Remessa Conforme.
Pará moved from 17% to 19% on Jan 1, 2026. Until Mar 31, 2025 every state charged 17%.
IOF: 3.5% since May 23, 2025 on cards, prepaid, cash and transfers (Decree 6,306/2007). Before: 4.38% on cards in 2024 and 3.38% from Jan 2 to May 22, 2025.
The simplified regime applies up to US$ 3,000 of customs value. Shipping and insurance count in the customs value. Medicines for personal use have a separate rule.
Estimate for reference, with no official standing. The amount charged depends on the exchange rate on the day the declaration is filed, on the state and on what the store already collects. Postal and courier services may add their own fees. See today's exchange rate