## Understand the taxes and fees in Express Import (Courier)

## Understand the taxes and fees in Express Import (Courier)

- Import Tax (II)
- ICMS / GNRE
- FECP (DARF) - Only for the State of Rio de Janeiro

- Administrative Expenses (DDA) or Customs Clearance Fee
- Airport refund or handling fee
- Expense reimbursement - (Serasa Consultation, Dry Ice Replacement, Inspection by the consenting bodies - IBMA / ANVISA / MAPA)

Declared Product Value + Shipping Value + Fines (if any)

Product Declared Value + Shipping Value = Taxable Value

Taxable Amount * 60% = Import Tax

The dividing factor and rate may vary for each state (UF). Consult the table at the end of the material to check the dividing factor and rate of each state (UF).

Composition of the ICMS / GNRE and FECP (DARJ) calculation base:

Taxable Value + Import Tax + Fines (if any) = ICMS / GNRE calculation basis.

__Example UF: SP__

Basis of calculation of ICMS-GNRE / 0.82 = Result * 18% = ICMS / GNRE

__UF example: RJ__

Basis of calculation of ICMS-GNRE / 0.82 = Result * 16% = ICMS / GNRE

Basis of calculation of the ICMS-GNRE / 0.82 = Result * 2% = FECP (DARJ) - Only for the state of Rio de Janeiro.

NOTE: Only for ROD invoices or Barcode invoices.

Calculation for Administrative Expenses (DDA):

The exchange rate reported on the invoice is multiplied by the dollar amount according to the rule below.

1 - Declared Amount (R $) + Shipping Amount (R $) = R $ 500.00: US $ 16.87

2 - Declared Amount (R $) + Shipping Amount (R $) = R $ 501.00 to R $ 1000.00: US $ 20.25

3 - Declared Amount (R $) + Shipping Amount (R $) = R $ 1001.00 or greater: US $ 25.86

__Example:__

US $ 25.86 * Exchange rate R $ 5.5556 = R $ 143.67 - Administrative expenses (DDA)

NOTE: Only for SENDER / OTHER invoices or when billing is requested.

USD 10.00 or 2% of the sum of Import Tax + ICMS, whichever is greater.

NOTE: Only for ROD invoices or Barcode invoices.

For shipments with inspection by the IBMA / ANVISA / MAPA consenting bodies:

USD 10.92 * Exchange rate (R $) = Cost

For inspection shipments at GRU airport there is a fee of R $ 0.10 per day.

DRY ICE Replacement: R $ 10.00 per (Kg) used

Serasa Consultation:

To find the CPF / CNPJ when it is not found on the AWB, you will be charged:

CPF: R $ 3.41

CNPJ: R $ 3.91

For ROD invoices or Barcode invoices = Airport refund

For SENDER / OTHER invoices or when billing is requested on account = Handling fee

VCP Airport: Weight (Kg) * 2.47 = Payment amount

GRU Airport: Weight (kg) * 0.70 * Exchange rate (R $) = Payment amount

**ICMS / GNRE rate per Federation State**

STATE |
UF |
ICMS |
FORMULA |
---|---|---|---|

Acre | AC | 17% | Divide by 0,83 and multiply by 17% |

Alagoas | AL | 18% | Divide by 0,82 and multiply by 18% |

Amapá | AP | 18% | Divide by 0,82 and multiply by 18% |

Amazonas | AM | 18% | Divide by 0,82 and multiply by 18% |

Bahia | BA | 18% | Divide by 0,82 and multiply by 18% |

Ceará | CE | 18% | Divide by 0,82 and multiply by 18% |

Distrito Federal | DF | 18% | Divide by 0,82 and multiply by 18% |

Espírito Santo | ES | 17% | Divide by 0,83 and multiply by 17% |

Goiás | GO | 17% | Divide by 0,83 and multiply by 17% |

Maranhão | MA | 18% | Divide by 0,82 and multiply by 18% |

Mato Grosso | MT | 17% | Divide by 0,83 and multiply by 17% |

Mato Grosso do Sul | MS | 17% | Divide by 0,83 and multiply by 17% |

Minas Gerais | MG | 25% | Divide by 0,75 and multiply by 25% |

Pará | PA | 17% | Divide by 0,83 and multiply by 17% |

Paraíba | PB | 18% | Divide by 0,82 and multiply by 18% |

Paraná | PR | 18% | Divide by 0,82 and multiply by 18% |

Pernambuco | PE | 18% | Divide by 0,82 and multiply by 18% |

Piauí* | PI | 18% | Divide by 0,82 and multiply by 18% |

Rio de Janeiro |
RJ |
16% |
Divide by 0,82 and multiply by 16% |

Rio de Janeiro (FECP) |
RJ |
2% |
Divide by 0,82 and multiply by 2% |

Rio Grande do Norte | RN | 18% | Divide by 0,82 and multiply by 18% |

Rio Grande do Sul | RS | 18% | Divide by 0,82 and multiply by 18% |

Rondônia | RO | 18% | Divide by 0,82 and multiply by 18% |

Roraima | RR | 17% | Divide by 0,83 and multiply by 17% |

Santa Catarina | SC | 17% | Divide by 0,83 and multiply by 17% |

São Paulo | SP | 18% | Divide by 0,82 and multiply by 18% |

Sergipe | SE | 18% | Divide by 0,82 and multiply by 18% |

Tocantins | TO | 18% | Divide by 0,82 and multiply by 18% |