Imports into Brazil are subject to government controls from at least three sources: the Secretary of Foreign Trade (SECEX), which supervises registration and licensing, the Central Bank of Brazil, which approves the payments for financed imports, and the IRS, which supervises valuation for customs purposes.
According to the new import regulations there are two types of imports: "automatically licensed imports" and "non-automatically licensed imports." Products submitted to the "automatically licensed imports" do not require authorization from Brazilian authorities before their shipment to Brazil and clearance through customs.
The "non-automatically licensed" imports requires the prior examination and specific control by the governmental agencies. The importer, before shipping the products to Brazil, or before customs clearance of the products, have to ensure SECEX registration of the imports. Imports that qualify as of "non-automatically licensed" are provided for in Comunicado No. 37/97 and in the SISCOMEX.
Certain goods have to be approved and controlled by relevant governmental agencies. Such items involve arms and ammunition (Military Ministry), herbicides, pesticides and beverages (Ministry of Agriculture) and narcotic matters, human blood and food (Ministry of Health).
An importer may be refused in getting import license whenever there is reason to think that the effect of the imports may be any type of risk to the national economy. SECEX may also refuse to issue a license for items imported from countries that discriminate against Brazilian items.
Prohibited Imports: all used consumer items; used capital products are allowed only when there are no similar goods produced in the country. There is also particular legislation that bans the importation of products that the Brazilian regulatory agencies consider injurious to health, sanity, national security interest or the environment.
Documentation: copies of the commercial invoice ("fatura comercial"), with a declaration of origin of the merchandise (a separate certificate of origin is acceptable, but not required), the bill of lading, and the import permit (Guia de Importação). Documentats have to be thorough and correct in all requirements (otherwise, heavy fines or penalties wait for the importer). Accurate weight and quantity of items, including parts and accessories for machines and instruments in general, must be accurately and completely supplied by the exporter to the importer on either the pro forma invoice, the commercial invoice, or the price list. The import license have to hold the exact; weight and quantity specifications.
Import Taxes
Taxes or duties on imports include: import tax (II), due on the CIF import value at selective rates; excise tax (IPI), due on the import price grossed up by the import tax and grounded on selective rates; state sales tax (ICMS), due on the import price grossed up by the import tax, IPI and ICMS itself (rates of ICMS are eighteen percent (18%) in the majority of states); and maritime transport fee (AFRMM), due on the value of freight (usually at the rate of 25 %).
The base of rating is the price, negotiated between exporter and importer and approved by SECEX, and import costs.
Sometimes customs agents can doubt the tax basis, demand a higher basis for tax purposes and impose penalties on the importer, depending upon the circumstances.
Labeling
Due to The Brazilian Customer Protection Code, labels of goods must supply the consumer with exhaustive information on the quality, quantity, formula, price, guarantee, keeping time, origin, and risks to the consumers' health and safety. Imported goods have to have a Portuguese translation of this information.
Imported products have to be labeled in metric units or show a metric equivalent since metric units are the official measuring system. Specific marking requirements apply to food prodcuts, cosmetics, pharmaceuticals, containers of different materials, etc.
Shipping marks, port of destination, and package number (if required) have to be shown on the shipping case and they shouldn’t be covered by any other packing. | 
