Import Jewelry in Brazil on CPF

Your friend is a permanent resident of Brazil, or here on a VITEM-V Work Visa, isn't he???  If he's only here as a tourist trying to import things is only going to land him in a whole pile of troubles with the Receita Federal, and I would not advise even trying.

Import products to Brazil are subjected to a tariff of 60% of the value paid for them PLUS freight. The Receita Federal is pretty good at establishing the market value of things so you can't fake them out. Trying to do so will result in the products being seized and a possible criminal charge, so stay away from that.

So if you are importing products they determine to be worth USD $5000 and it costs R500 to ship them to Brazil you would be charged 60% of USD $5500. The products would have a total taxable value of BRL R$ 15350 + R$ 1535 (freight) =  R$ 16885 the importation tax (60%) would be R$ 10131 which would bring the total value of the products after taxes to R$ 27016.

So you can see that you'd have to have a really hefty markup on any products for resale or you'd make almost no profit at all. This is why all imported goods (especially electronics) cost so much in Brazil.

There is a site with a importation tax calculator which will give you the final results of importation taxes and ICMS (a tax imposed on transportation of merchandise). Note that if you are sending the products by regular mail there is 0% ICMS, if you send the same products by courier then you would pay 17% of the taxable value.

http://www.tributado.net/#

Cheers,
James     Expat-blog Experts Team

He is living in Brazil and he has cpf + protocol + work permit here ( carteiro de trabalha) . he will import jewelry for around 500 $ .
what you think what will be the taxes ?

Click on the link for the calculator. It will tell you exactly what the taxes are going to be.

Is it possible to import on CPF  or need to have CNPJ??

If you are importing a small value like $500 as you mentioned, yes yo can import with only a CPF.

Obviously if you are importing larger value products that clearly indicate they are products intended for resale you are going to require a CNPJ, and probably an IE (Inscrisão Estadual) state business license and a municipal alvará de funcionamento (municipal business license), among other things.

Also with higher value items you're probably going to require the services of a bonded customs broker as well. Importation is NOT easy and even the slightest errors in the paperwork involved can cause items to be delayed in Customs for prolonged periods of time until all the problems are resolved.