A bamboo plate quoted at USD 2.10 FOB does not land in São Paulo at USD 2.10 plus freight. It lands at a number built from five separate taxes, each charged on a base that already includes the previous one. Buyers who model only the import duty are usually wrong by thirty points or more, and they find out after the container is already at Santos.
Why the FOB price is not the number that matters
Brazil does not apply a single import tax. It applies a stack: II at the federal border, IPI on the industrialised value, PIS and COFINS as social contributions, ICMS at state level, and AFRMM as a surcharge on the ocean freight itself. Each one has a different base, and the order matters because the bases compound. ICMS is calculated “por dentro”, meaning the state tax is grossed up inside its own base, which is why it frequently ends up as the largest single line on the entry.
One sourcing guide puts the practical effect at roughly 70% over FOB for a USD 25,000 kitchenware shipment to Santos. That figure is illustrative, not a rule: it depends on the NCM, the state of entry, the freight rate, and whether the importer can recover credits. But it is the right order of magnitude to plan against, and it is far above what most first-time importers assume.
The five layers, in the order they compound
| Layer | Base | Range and 2026 note |
|---|---|---|
| II — Imposto de Importação | Customs value (FOB + freight + insurance + terminal handling) | 0–35% under the Mercosur common external tariff, set by NCM |
| IPI | Customs value + II | 0–30% under the TIPI table; largely phased out from 2027 except Manaus |
| PIS / COFINS-Importação | Customs value | Sources differ: 11.75% combined, or 12.35% for 2026 as the COFINS surcharge phases down |
| ICMS-Importação | Grossed-up base absorbing the taxes above | Set by each state; usually the largest single component |
| AFRMM | Ocean freight only | 25% of the maritime freight portion, not of the cargo value |
AFRMM is the line that surprises people, because it is charged on the freight rather than the goods. A cheap product shipped expensively carries a disproportionate surcharge. It also explains why a better carton count can matter more than a small FOB concession: the freight number feeds both the customs value and the AFRMM.
Where the sources disagree, and why you should care
Two commercial guides put the import duty for NCM 4419.19.00 — the heading that covers wooden and bamboo tableware — at 14% in one case and around 20% in the other. That is not a rounding difference on a container. We are not going to pick the friendlier number and present it as fact, because the rate is set by the current TEC table and by how your broker classifies the specific article, and it can move with trade policy.
The same caution applies to PIS and COFINS. One source states a combined 11.75%; another states 12.35% for 2026, reflecting the COFINS surcharge phase-down. Both are describable, neither should be hard-coded into a price list without a date attached.
2026 is a transition year, not a clean break
The consumption tax reform replaces part of this stack over 2026–2033. In 2026 the new CBS and IBS run at test rates of roughly 0.9% and 0.1% alongside the existing system. From 2027 CBS is intended to replace PIS and COFINS, while ICMS phases out gradually toward 2033. The import duty itself, the II, is not affected by the reform and remains a trade policy instrument.
Practically, this means a landed cost model built in 2026 has a shelf life. Build it with the tax lines as separate, dated parameters rather than one blended multiplier, so the model can be re-run when a rate changes instead of being rebuilt.
How to build a landed cost you can defend
- Start from the NCM, not from the product name. A bamboo plate and a woven bamboo basket are not the same heading.
- Get the freight quote for the actual carton volume, including the 20GP loading count. Freight feeds two tax bases here.
- Ask for the state ICMS rate at the point of entry and whether you can recover credits as an importer.
- Model II at both the low and high published figure, and keep the assumption visible in the sheet.
- Add the fixed costs that are not taxes but still hit cash: SISCOMEX fee, terminal handling, storage if clearance slips, and the broker fee.
If you are comparing suppliers on landed cost rather than FOB, the conversation changes. A supplier who can state a measured carton size, a confirmed 20GP count and a clean document set is worth more than one who is two percent cheaper with a guessed packing list. That is the standard we hold our own product pages to: every SKU or request a quote shows MOQ and lead time now, and marks packing data as pending factory confirmation until it is measured rather than estimated.
Tax summaries on this page are a buyer’s working reference compiled from the sources listed below, not tax advice for your specific entry. Rates change; verify before you file.
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Frequently asked
Is there a single import tax in Brazil?
No. An import typically triggers II, IPI, PIS and COFINS-Importacao, ICMS-Importacao, plus AFRMM on ocean freight and the SISCOMEX fee. The rates and bases differ, and the bases compound.
What rate applies to bamboo plates and boards?
The working reference is NCM 4419.19.00, which covers wooden tableware and kitchenware and is generally applied to bamboo articles in the same heading. Published figures range from 14% to about 20% for the II, so confirm the rate in force with your despachante before committing to a retail price.
Can a supplier quote DDP and absorb all of this?
A supplier can quote DDP, but the taxes are still paid – they are embedded in the price rather than removed. For a first order we recommend FOB or CIF so the entry stays in your name and your broker controls classification, which is the variable most likely to be wrong.
Does the 2026 reform lower the total burden?
Not in 2026. The new CBS and IBS operate at test rates alongside the existing taxes during the transition. The intended simplification comes later, and the import duty is outside the reform.
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Sources
- Import Taxes in Brazil: A Practical Guide for Foreign Companies — Brazil Tax Brief. II, IPI, PIS/COFINS at 12.35% for 2026, ICMS gross-up, IBS/CBS transition
- Brazil Import Duties 2026: Rates, Calculations & Tax Reform Guide — Nova Trade Brasil. II 0-35%, IPI 0-30%, AFRMM 25% of ocean freight, misclassification penalty
- Import Duty Calculator: Kitchenware China to Brazil 2026 — Goodcan Trading. NCM 4419.19.00 at 14% II and IPI 0% — the lower of the two published figures
- Yiwu to Brazil: Import Guide Under the New Tax Reform (2026) — Yiwu Agent. Effective burden around 70% over FOB on a USD 25,000 shipment; 2026 CBS/IBS test rates
- Cutting Board Bamboo Market in Brazil 2026 — IndexBox. HS 441990 trade flow, II around 20% and IPI 5-15% — the higher published figure
Every figure above is traceable to these sources; where they disagree, both positions are stated. Values specific to our own products (carton size, 20GP loading, NCM, certificates) remain pending factory confirmation and are not presented as measured data. Regulatory summaries are a buyer’s working reference, not legal advice — confirm with your broker before you file.