SAMPLE IMPORT TAX
Datas related to the import of merchandise
Currency rate
1,000
FRET value
EUR
FOB value
EUR
CFR value
EUR
Cost
Percentage
II
IPI1
ICMS2
ICMS / FECP
PIS3
COFINS4
Armaz.
AFRMM5
DAS
Siscomex
Lib. BL
Honorarios
LI
Total
FRET
FOB
CFR
BC1
BC2
35%
0%
14%
0%
1,65%
8,60%
0,00%
0,00%
(To inform the value)
500,00 (To inform the value)
5000,00 (To inform the value)
5500,00 (To inform the value)
Value
R$
1925,00 (To fulfill)
0,00
(To fulfill)
1333,45 (To fulfill)
0,00
(To fulfill)
123,34 (To fulfill)
642,84 (To fulfill)
0,00
(To fulfill)
0,00
(To fulfill)
0,00
(To fulfill)
0,00
(To fulfill)
0,00
(To fulfill)
0,00
(To fulfill)
0,00
(To fulfill)
4024,69 R$
500,00
5000,00
5500,00
7474,90
9524,62
Aliq. ICMS total =
14,00%
BC1= the base calculation for the expenses PIS/COFINS
BC2= the base calculation for ICMS
To determinate the amount of taxes in relation with the combined nomenclature (Customs Tariff Numbers) and for
further information you can consult the websites:
http://www.tributado.net/
http://www.receita.fazenda.gov.br/simulador/
IPI (Imposto sobre Productos Industrializados) : Tax on Industrialized Products
ICMS (Imposto sobre Circulação de Mercadorias e Serviços) : Tax on Circulation of Goods and Services
3 PIS (Progama de Intregação Social): Social Integration Program
4 COFINS (Contribução para o Financiamento da Seguridad Social): Taxation for financing the health care
5 AFRMM : Taxation for the renovation of the merchant navy
1
2