Marco Silva Como calcular os tributos incidentes na importação

Introduction

This tutorial will guide you through the process of calculating the taxes applicable to imports in Brazil. Understanding these calculations is crucial for businesses engaged in importing goods, as it helps in budgeting and compliance with legal requirements.

Step 1: Identify the Type of Goods Being Imported

• Determine the classification of the goods to be imported. This influences the applicable tax rates.
• Refer to the Mercosur Common Nomenclature (NCM) to find the correct code for your goods.

Step 2: Calculate the Customs Value

• The customs value is the starting point for tax calculations. It comprises:
  • Cost of goods
  • Freight cost
  • Insurance cost
• Ensure all these components are accurately documented as they will affect the final tax amount.

Step 3: Determine Applicable Taxes

1. Import Duty (II):

   • This tax varies based on the NCM code. Refer to the current tariff rates to find the applicable percentage.

2. Tax on Industrialized Products (IPI):

   • The IPI rate also depends on the NCM classification. Check the IPI table for the correct rate.

3. Merchandise and Service Circulation Tax (ICMS):

   • The ICMS is calculated on the sum of the customs value, import duty, and IPI. The standard ICMS rate varies by state, so consult your local tax authority.

4. Contribution for the Social Integration Program (PIS) and Contribution for Social Security Financing (COFINS):

   • These contributions are calculated based on the customs value and import duty.

Step 4: Perform the Tax Calculation

• Use the following formula to calculate total taxes:

Total Taxes = (Customs Value + Import Duty + IPI) * ICMS Rate + (Customs Value + Import Duty) * PIS Rate + (Customs Value + Import Duty) * COFINS Rate

• Ensure to apply the correct rates for each tax based on the current legislation.

Step 5: Document Everything

• Keep detailed records of all calculations, tax rates, and any correspondence with tax authorities. This documentation is essential for audits and legal compliance.

Conclusion

Calculating import taxes in Brazil involves several steps, including identifying the goods, calculating the customs value, determining applicable taxes, and performing the final calculations. By following these steps and keeping accurate records, businesses can ensure compliance and avoid potential pitfalls in the import process. For further assistance, consider consulting a tax professional specializing in international trade.