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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%