Brazil
Tarifa Externa Comum (TEC) of Mercosur · HS 8 digit · Receita Federal do Brasil
17%
ICMS state VAT 17%-19%, plus IPI (industrialised products tax), PIS-Import and COFINS-Import. Effective import tax burden is often 30%-60% of CIF.
CIF
PT
2
FTA network
Mercosur
In force since 1995-01-01
Customs union among Argentina, Brazil, Paraguay, Uruguay applying a Common External Tariff (TEC). Internal trade is mostly duty-free.
Official textEU-Mercosur
In force since 2025-12-06
Political agreement concluded December 2024, full text signed end of 2025. Eliminates tariffs on >90% of EU exports to Mercosur over 10 years and on most Mercosur exports to EU.
Official textTop HS6 tariff lines
| HS | Product | MFN |
|---|---|---|
| 1001.19 | Durum wheat, other than seed | 10.0% |
| 1001.99 | Other wheat and meslin, not seed | 10.0% |
| 1002.90 | Rye, other than seed | 10.0% |
| 1003.90 | Barley, other than seed | 10.0% |
| 1004.90 | Oats, other than seed | 10.0% |
| 1005.10 | Maize seed | 10.0% |
| 1005.90 | Maize, other than seed | 10.0% |
| 1006.10 | Rice in the husk (paddy) | 10.0% |
| 1006.20 | Husked (brown) rice | 10.0% |
| 1006.30 | Semi-milled or wholly milled rice | 10.0% |
| 1006.40 | Broken rice | 10.0% |
| 1007.00 | Grain sorghum | 10.0% |
| 1008.10 | Buckwheat | 10.0% |
| 1008.21 | Millet seed | 10.0% |
| 1008.29 | Other millet | 10.0% |
| 1008.30 | Canary seeds | 10.0% |
| 1008.50 | Quinoa | 10.0% |
| 1008.90 | Other cereals | 10.0% |
| 1101.00 | Wheat or meslin flour | 13.0% |
| 1102.20 | Maize (corn) flour | 13.0% |
| 1102.90 | Other cereal flours | 13.0% |
| 1103.11 | Wheat groats and meal | 13.0% |
| 1103.13 | Maize groats | 13.0% |
| 1103.19 | Other cereal groats | 13.0% |
| 1104.23 | Maize, otherwise worked | 13.0% |
| 1104.30 | Cereal germ, whole | 13.0% |
| 1105.10 | Potato flour and meal | 13.0% |
| 1105.20 | Potato flakes, granules | 13.0% |
| 1106.10 | Flour and meal of dried legumes | 13.0% |
| 1106.20 | Flour of sago, roots, tubers | 13.0% |
| 1106.30 | Flour and powder of fruits or nuts | 13.0% |
| 1107.10 | Malt, not roasted | 13.0% |
| 1107.20 | Malt, roasted | 13.0% |
| 1108.11 | Wheat starch | 13.0% |
| 1108.12 | Maize starch | 13.0% |
| 1108.13 | Potato starch | 13.0% |
| 1108.14 | Manioc starch (tapioca) | 13.0% |
| 1108.19 | Other starches | 13.0% |
| 1108.20 | Inulin | 13.0% |
| 1109.00 | Wheat gluten | 13.0% |
| 1201.10 | Soya beans, seed | 5.0% |
| 1201.90 | Soya beans, other than seed | 5.0% |
| 1202.20 | Groundnuts, shelled, raw | 5.0% |
| 1202.30 | Groundnuts, seed | 5.0% |
| 1203.00 | Copra | 5.0% |
| 1204.00 | Linseed (flaxseed) | 5.0% |
| 1205.10 | Low erucic acid rape or colza seeds | 5.0% |
| 1206.00 | Sunflower seeds | 5.0% |
| 1207.30 | Castor oil seeds | 5.0% |
| 1207.40 | Sesame seeds | 5.0% |
Recent customs policies
EU and Mercosur sign comprehensive partnership agreement
After 25 years of negotiation, the EU and Mercosur (Argentina, Brazil, Paraguay, Uruguay) signed the partnership in December 2025. Tariff elimination on more than 90% of bilateral trade phases in over 10-15 years.
Brazil ICMS state convention harmonises import VAT for ecommerce
CONFAZ Convention ICMS 49/2025 standardises a 17% ICMS rate on ecommerce imports through the Remessa Conforme programme, removing inter-state arbitrage as of January 2026.
Data source
Receita Federal do Brasil · https://www.gov.br/receitafederal