Joao Pessoa

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Postal Imports

Import of goods using Mail, International Express Mail, including goods purchased using the Internet – Simplified Taxation Regime/ RTS (Regime de Tributação Simplificada)

I – This Regime applies to:

II – Maximum value of the goods to be imported:

Maximum amount of the good to be imported through this regime is US$ 3.000,00 (three thousand US dollars)

III – Taxation Rate:

The taxation rate is 60% (sixty per cent) over the price stated on the commercial invoice added of the transport and insurance costs if they were not included on the merchandise total price. In the case of the goods imported using the services of international express companies (Courier), it will be added a 18% State VAT (ICMS)

Notice: In the case of gifts, the taxable price will be the one declared by the sender as long as compatible with similar goods available on the market;

IV – Software import taxation

Softwataxation ratere media are taxed on a 60% rate only if the media value is separately discriminated in the invoice.

Notice: If the media value is not discriminate in the invoice the taxation will be imposed on the total value of the merchandise.

V – Exemptions

VI – Tax Payment

In the case of import using mail services, considering goods with total value up to US$ 500.00, the tax will be paid by the beneficiary when retrieving the merchandise in the Post Office without any Customs formality.
When the value of the goods received exceeds US$ 500.00, the beneficiary will have to present the Simplified Import Declaration – Declaração Simplificada de Importação (DSI).

When using international express companies, with door to door services (courier), the Tax will be collected by the courier company directly to the Federal Revenue Secretariat – SRF. Therefore, when the beneficiary receives the international express order the tax charged will be included in the total amount due.

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