Remessa Conforme, current rule
- Input
- US$ 100, SP
- Expected output
- R$ II 150.00 | ICMS 133.13 | total 783.13
Duty of R$ 150, a 56.6% burden over the product.
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import tax on a 100 dollar order brazil
Enter the product price in dollars, leave shipping at zero or fill in what the store charges, and compare the Calculate and Compare regimes modes. This page sums up the typical result of a US$ 100 order and what changes from scenario to scenario.
Duty of R$ 150, a 56.6% burden over the product.
US$ 20 deduction: duty of R$ 200.
60% with no deduction: duty of R$ 300.
20% gross-up ICMS.
IOF on the R$ 500 paid to the seller.
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.
It depends on the dollar, the state and the card. With the dollar at R$ 5.00, delivery in SP, Remessa Conforme and no IOF, it is R$ 783.13. With a card and 3.5% IOF, R$ 800.63. The tool redoes the math with the day's rate.
Under the current rule, two US$ 50 orders pay zero duty, ICMS only, which is cheaper on paper. But Law 15,502 lets the government cap the quantity and frequency of the reduced rate and curb artificial splitting, and shipping doubles. It is not a safe strategy.
No. IOF is billed by the card issuer on the statement, on the foreign-currency amount converted to reais. The store collects only duty and ICMS in Remessa Conforme. That is why the tool has an option for taxes charged on the card with the purchase.
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