{"id":81833,"date":"2024-04-26T15:00:13","date_gmt":"2024-04-26T18:00:13","guid":{"rendered":"https:\/\/antigoafianci.websiteintest.com.br\/?p=81833"},"modified":"2025-11-26T10:27:49","modified_gmt":"2025-11-26T13:27:49","slug":"import-taxes","status":"publish","type":"post","link":"https:\/\/afianci.com\/en\/import-taxes\/","title":{"rendered":"Import taxes: What are the main ones?"},"content":{"rendered":"

What are the main import taxes?<\/span><\/h2>\n

Our aim with this article is to provide you with information so that you have a basic understanding of the main taxes inherent in importing and how Afianci can be a strategic partner from this perspective.<\/span><\/p>\n

In addition to being a differentiator, the import process can be an assertive strategy for optimizing and reducing costs within the supply chain. This is because it provides opportunities beyond the domestic market, expanding and bringing more options for goods and services.<\/span><\/p>\n

As part of international trade, it also contributes to global economic development and the strengthening of bilateral relations between countries.\u00a0<\/span><\/p>\n

However, there is a need to be aware of the taxes levied on imports, as this directly affects the cost of the product and consequently the formation of the sales price to the end consumer.\u00a0<\/span><\/p>\n

Understand how taxes are due<\/span><\/strong><\/span><\/h2>\n

In the definition of <\/span>Serasa<\/span>, Tax is \u201ca compulsory charge levied by the government\u201d. In other words, \u201cthe revenue collected from it is used by the state to cover its expenses\u201d.<\/span><\/span><\/p>\n

In addition to this definition, it is levied on imports in order to protect domestic industry, as well as to regulate the products that enter its territory and promote the domestic economy.<\/span><\/p>\n

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However, in the Brazilian reality, it has become a factor of extreme complexity and bureaucracy, as the legislation is often not assertive on the subject. This leads companies to turn to the legal system to get an understanding of a particular tax or the way in which it is levied.<\/span><\/p>\n

What is a triggering event?<\/span><\/strong><\/span><\/h2>\n

The collection of a tax requires legal support. In other words, there can be no doubt and\/or questioning as to how, when and why it is levied, as well as the obligation to pay it.\u00a0<\/span><\/p>\n

Therefore, according to Portal Jus Brasil, the <\/span>triggering event<\/span> is \u201ca situation that is provided for by law (hypothesis of incidence), which when it occurs in practice gives rise to a tax obligation\u201d.<\/span><\/span><\/p>\n

The taxable event for an import is customs clearance, since this is the administrative milestone in the process of nationalizing any imported goods. This therefore means that taxes are levied on this operation.<\/span><\/p>\n

We would also point out that the literal definition is in the <\/span>article 116<\/span> of the National Tax Code (CTN).<\/span><\/span><\/p>\n

Follow the explanation below!<\/span><\/p>\n

What is the tax base?<\/span><\/strong><\/span><\/h3>\n

The calculation basis is<\/span> customs value of the goods<\/span>, In general, according to the Brazilian Federal Revenue Service (RFB), \u201cit is found from its FOB (Free On Board) value, plus the international freight and insurance values, converting these values into Reais, using the exchange rate on the day the import is registered\u201d.<\/span><\/span><\/p>\n

Which taxes do not consider only the customs value in their calculation basis?<\/span><\/strong><\/span><\/h3>\n

Of the taxes levied in an import process, only two have different calculation bases. These are:<\/span><\/p>\n