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🇧🇷Customs guide · Brazil · Receita Federal

Brazil Customs for Personal Imports — the $50 rule, the 60% tax, and how not to overpay.

Most Brazilians shopping US stores pay 5–10× more than they should because they don't know the exact rules Receita Federal applies. Here are the thresholds, the math, and the three mistakes that turn a $200 order into a $500 bill.

S
Selectido Editorial · Updated June 24, 2026 · 12 min read
Quick answer · the 30-second version
⏱ 30 sec
If you're searching this, you probably want to know:
Threshold
$50
Person-to-person shipments under $50 are duty-free. Retail purchases don't qualify — even at $10.
Federal tax
60%
Imposto de Importação on item value + shipping cost. Charged on every retail import to Brazil.
Plus ICMS
17–25%
State sales tax on top of the federal 60%. São Paulo: 18%. Rio: 20%. Calculated on the post-import total.

What's in this guide

  1. The thresholds — what's duty-free and what isn't
  2. Correios vs. DHL/UPS/FedEx — picking the right path
  3. How the 60% federal + ICMS actually stacks
  4. Working with Minha Importação
  5. Customs declarations — what to write, what never to write
  6. Splitting orders — when it makes sense, when it backfires
  7. What's actually worth importing

If you ship anything from the US to Brazil, you eventually run into Receita Federal. The rules are not particularly secret, but they are particularly strict — and the gap between "how it's supposed to work" and "how it actually works at a Centro de Distribuição dos Correios" is wider than in most countries we ship to. This guide walks through both.

Section 1 — Thresholds
Brazilian shoppers debate this daily ✓ real threads · opens on the source
r/reddit.com · r/ConselhosLegaisComo importar dos EUA evitando taxas? r/reddit.com · r/brasilComo que tá importar dos states? r/reddit.com · r/farialimabetsO Brasil NÃO taxa importação dos EUA em 96%

The thresholds — what's duty-free and what isn't

Brazil's de minimis for personal imports is $50 USD per package, and the rules around that threshold are unusually specific:

If those three conditions are met, the package clears Receita Federal duty-free. If any of them fail — sender is a company, value over $50, declaration is "merchandise" rather than "gift" — the package is treated as a commercial import and dutied accordingly.

The $50 threshold has been in place for years and the political conversation about raising or eliminating it has stalled. Plan your imports assuming $50 stays.
Section 2 — Carriers

Correios vs. DHL/UPS/FedEx — picking the right path

You have two routing decisions to make for any US-to-Brazil shipment:

Path A: USPS → Correios

Cheapest. Slowest. Most customs-review-prone. USPS hands the package to Correios at the Brazilian border; Correios handles last-mile delivery. Typical end-to-end timing: 12-25 business days, with 5-15 of those days spent at the customs hub in Curitiba or São Paulo for review.

If the package is over $50 USD or otherwise flagged for tax, Correios processes it through the Importa Fácil regime — meaning you receive a notification (via Minha Importação portal or SMS) to pay the assessed taxes online before the package is released for delivery. The pay-then-release flow takes another 3-7 days.

Path B: DHL Express, UPS Worldwide Saver, or FedEx International Priority

More expensive. Faster. Smoother customs experience because the courier acts as your customs broker. They prepay any duty on your behalf and bill you at delivery. Typical end-to-end: 4-7 business days door-to-door.

Recommendation: Use DHL/UPS/FedEx for any shipment over $50 USD. The hassle and time savings outweigh the price difference once duty applies anyway. Use Correios only for small ($50-) gift-classified parcels.

Correios
DHL / FedEx / UPS
Typical transit time
12–25 days
4–7 days
Federal + ICMS taxes
Yes (same)
Yes (same)
Despacho fee
R$15 per parcel
R$40–80 per parcel
Pay-at-pickup option
Yes (at post office)
No — pre-paid only
Tracking through Brazilian customs
Patchy
Real-time updates
Best for
Small parcels, you're patient
High-value or time-sensitive
Section 3 — The math

How the 60% federal + ICMS actually stacks

For shipments over $50 USD that aren't gift-exempt, here's the structure of duties:

The effective combined rate ends up around 89-93% on most personal imports. So a $200 USD parcel can easily generate $180+ USD in taxes before final delivery.

Sample customs calculation · $200 order to São Paulo
Item value (USD)$200.00
+ DHL shipping$45.00
= Customs value (CIF)$245.00
× 60% Imposto de Importação+ $147.00
= Subtotal after federal tax$392.00
× 18% ICMS (SP)+ $70.56
+ R$15 Correios despacho fee+ $3.00
All-in landed cost$465.56

This is why the $50 threshold matters so much. Below it, you pay nothing. Above it, you pay nearly the value of the goods again.

Section 4 — Payment

Working with Minha Importação

For Correios shipments flagged for tax, Receita Federal sends you to Minha Importação (minha-importacao.correios.com.br). The flow:

  1. You receive an SMS or email notification when the package is held for tax review.
  2. Log into Minha Importação with your CPF.
  3. Review the customs assessment. If you disagree (e.g., the declared value or category is wrong), you can challenge it — but this adds 10-30 days.
  4. Pay the calculated tax via boleto, Pix, or credit card.
  5. The package is released for final delivery within 3-7 business days.

Common gotchas: the assessed value is based on the customs declaration, so if the sender declared the items as "merchandise" but the actual contents are personal-use goods, you might want to challenge the classification. Selectido marks declarations accurately for personal-use scenarios.

Section 5 — Declarations

Customs declarations — what to write, what never to write

Here's where international parents and shoppers sometimes try to outsmart Receita Federal. Don't.

Write: the actual contents (e.g., "infant formula, vitamin supplements, cosmetics") and the actual retail value. Mark "presente" only if the package genuinely is a gift between two individuals (sender and receiver are different private persons).

Never write: a value lower than retail. This is illegal under Brazilian law (sub-faturamento), and Receita Federal does spot-check by comparing declared values against known retail prices for major brands. Penalty for being caught is the package being held, plus a fine of 100% of the original duty — meaning a $200 USD parcel becomes a $400+ USD parcel.

Also don't: ask Selectido or any other shipping service to mismark on your behalf. We won't, and even if a service did agree, the risk is on you when the package gets held.

✓ Do

  • Declare the actual paid price including taxes
  • Use clear, specific item descriptions
  • Attach the original retailer invoice
  • Include your CPF on the customs form
  • Mark as "personal use" when applicable

✗ Don't

  • Declare $50 to dodge the threshold — they audit
  • Write vague descriptions like "gift" or "documents"
  • Strip the invoice from inside the parcel
  • Repack into multiple sub-$50 shipments — same CPF
  • Lie about contents (electronics, jewelry, watches)
Section 6 — Strategy

Splitting orders — when it makes sense, when it backfires

The strategy of splitting a $300 USD purchase into six $50 packages is technically allowed but practically risky. Receita Federal pattern-matches: if six packages with the same sender and recipient arrive at the customs hub within a few days of each other, the entire group can be re-classified as a single commercial import with combined value.

That said, splitting works well when:

It does not work well when packages stack up at customs in the same week.

Section 7 — Worth it?

What's actually worth importing

Given the duty math, what categories still make economic sense from the US to Brazil? Our experience:

Worth it:

Not worth it:

Bottom line. Brazil's customs regime is not customer-friendly, but it's predictable. If you stay under $50 USD per parcel for gift-routed Correios shipments, or accept that DHL/UPS shipments over $50 will incur ~89-93% combined duties, the planning is straightforward. The mistake to avoid is trying to outsmart the system through undervaluation — Receita Federal catches this and the penalty is much more painful than just paying the assessed duty.

Selectido handles all of this on your behalf — accurate declarations, carrier choice, hub-side packing optimized for Brazilian customs. If you want a specific shipment scenario quoted, the easiest path is to see our Brazil destination page or book a session with a specialist who can talk through your specific list and recommend the routing.

Skip the math. Ship through Selectido.

Free US suite address, transparent landed-cost quotes for Brazil, real customs declarations done right. 60-day free storage. No subscription.

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