Simplified Taxation Scheme

The RTS - Simplified Taxation Regime may be used in the customs clearance of importation of goods that are part of a postal parcel or an international air parcel in the amount of up to US $ 3,000.00 or the equivalent in another currency, destined to an individual or legal entity, through the payment of the Import Tax calculated with the application of the rate of 60% (sixty percent), regardless of the tariff classification of the goods that make up the consignment or order.
The imports to which the RTS are applied are not subject to collection (they are exempt) from the other taxes levied from the import operations, namely IPI, PIS / PASEP and COFINS imposed on imports.
Imports made through the RTS can be taxed under the State Tax on the Movement of Goods and Services (ICMS), according to the rate of each unit of the federation. Check together with the Secretary of Finance the rate of ICMS applied by your state the imports in this modality of taxation.
In the case of medicines intended for the individual, the zero percent rate will be applied.
Goods belonging to postal consignments or international air parcels submitted to customs clearance with the application of the RTS are exempt from the Tax on Industrialized Products.

RTS does not apply to alcoholic beverages and tobacco and tobacco products.

Source: IRS

Special Taxation on Luggage

- arts. 101 and 102 of Decree 6,759 / 09 and art. 27, from IN RFB 1,737 / 2017;
The special tax regime is the one that allows the dispatch of baggage goods by requiring only the import tax, calculated by applying the rate of 50% on the value of the good.

The special tax regime can only be applied to goods contained in international consignment, provided that the recipient has made the option for this scheme, and should occur through registration of DSI (Simplified Import Declaration) in Siscomex Import.

This scheme can be applied to the following goods:

• Comprehensible in the concept of luggage;
• Purchased at duty-free shops, in the amount that exceeds the tax exemption limit.

Learn more here and here.

Standard Import Regime

– arts. 28 e 29, da IN RFB 1.737/2017
The Common Import Regime can be applied by means of the Import Declaration (DI) or Simplified Import Declaration (ISD), in Siscomex importation, excluding the benefits of RTS or RTE, to goods contained in international consignment when:

• In the importation of the good, the requirements for the use of RTS and TEN have not been fulfilled;
• at the option of the consignee, until the clearance of the import declaration under another regime has occurred.

Deadlines:

In case the Shipper or Consignee chooses to deliver by withdrawal, it will have a period of 20 (twenty) days, from the arrival of the cargo to the destination, to arrange for its withdrawal.
If the Recipient does not remove the cargo within the period determined above, it will be notified that, within 20 (twenty) days from the receipt of the notice, arrange for the withdrawal of the cargo. If, within this period, the cargo is not removed, the Shipper or Consignee will be notified so that the Shipor may withdraw it within 20 (twenty) days from the date of receipt of the notice, failing which it will be considered abandoned and the applicable legal measures adopted. Additional charges may be levied in the event of non-withdrawal of charges within the time limits set above.
Deliveries at home will be made until 02 (two) delivery attempts. If there is no success, in the last attempt, the Recipient will be notified to arrange for the removal of the cargo where it is located.