Dropshipping to Brazil From China in 2026: Taxes, Rules, Suppliers
Quick answer: Since May 2026, Brazilian shoppers pay 0% federal import tax on purchases up to US$50, but only when they buy from a company certified under Receita Federal's Remessa Conforme programme. Above US$50, the rate inside the programme is 60% minus a US$30 deduction. Outside the programme, cross-border parcels are still taxed at 60%. State ICMS of roughly 17% to 20% applies on top in every case, and every parcel needs the buyer's CPF tax number. For an independent store shipping from China, that makes the channel decision (certified marketplace, own certification, or local stock) more important than the choice of supplier.
What changed in 2026
From August 2024, purchases up to US$50 inside Remessa Conforme paid 20% federal import tax, the so-called "taxa das blusinhas". On May 12, 2026, the government published Provisional Measure 1.357 and Finance Ministry Ordinance (Portaria MF) 1.342/2026, which took effect immediately:
- Up to US$50: federal import tax cut from 20% to 0%, for individuals buying from companies certified in Remessa Conforme.
- US$50.01 to US$3,000: the rate stays at 60%, but the fixed deduction rose from US$20 to US$30.
- Companies buying (rather than individuals) get no zero rate.
Congress approved the measure on September 3, and the law was signed on September 10, 2026. It also lets the Finance Ministry lower the rate on larger purchases, set different rates for postal and courier shipments, limit how often a person can use the reduced rate, act against artificial splitting of shipments, and block use of the simplified regime for resale. As of October 2026 no ordinance applying a lower rate above US$50 had been found, so check the current figure before you price.
ICMS is a state tax and did not change with this law. It still applies to every import, at about 17% to 20% depending on the destination state.
Remessa Conforme in plain terms
Remessa Conforme (Programa Remessa Conforme, PRC) is a voluntary compliance programme run by Brazil's tax authority. Any e-commerce company, Brazilian or foreign, can apply. For a foreign company the main requirements are:
- A representative in Brazil and a Trader Identification Number on the application.
- A contract with Correios (Brazil's post) or a courier company.
- A tax and customs compliance programme, including measures against counterfeits, and a policy for vetting sellers if you host other sellers.
- Product pages that show the item comes from abroad and display the import tax, the ICMS and the total price with taxes.
Certified companies get priority customs processing and appear on Receita Federal's public list. Certification has no fixed expiry but is reviewed every three years. Most large marketplaces selling cross-border into Brazil are on that list. A small Shopify store usually is not.
What your buyer pays: a worked example
Here is the approximate total for a buyer in a state with 20% ICMS. ICMS in Brazil is calculated "por dentro", meaning it is included in its own base: at a 20% rate, the total is (order value + import tax) ÷ 0.8. Values are the order value including shipping, in US dollars.
| Order value | Seller in Remessa Conforme | Seller not in Remessa Conforme |
|---|---|---|
| US$40 | Import tax $0, ICMS $10, total about $50, paid at checkout | Import tax $24 (60%), ICMS $16, total about $80, paid before delivery |
| US$80 | Import tax $18 (60% minus $30), ICMS $24.50, total about $122.50 | Import tax $48 (60%), ICMS $32, total about $160 |
Exchange rates, the state's ICMS rate and any Correios handling fee move the exact figures. The pattern is what matters: on a typical low-ticket order, a buyer from a non-certified store pays roughly 60% more than on a certified marketplace, and pays it at the door. Parcels from non-certified sellers that are taxed show "awaiting payment" in tracking until the buyer pays online through the Correios "Minhas Importações" portal.
Rules every parcel to Brazil must meet
- CPF on the parcel. Correios treats every parcel from abroad as an import, and every import needs the recipient's CPF (individuals) or CNPJ (companies), in good standing and matching the recipient's name. Parcels without it can be returned to the sender. Make CPF a required field at checkout.
- Product certification. Brazil has its own approvals. Devices with Bluetooth, Wi-Fi or other radios generally need Anatel homologation. Toys for children under 14 need Inmetro certification from a Brazilian accredited body. Cosmetics are regulated by ANVISA. In each case the approval is held by a Brazilian legal entity, not the foreign seller, and Anatel has raided marketplace warehouses and seized unapproved electronics. Check your category before you list.
- Personal use versus resale. Individuals can buy abroad for their own use. Frequent orders, large quantities or many identical units can lead customs to treat a purchase as commercial and hold it; importing to resell needs a Brazilian company (CNPJ) and a formal import.
Three ways to sell into Brazil
| Through a certified marketplace | Own store, not certified | Local stock via a Brazilian importer | |
|---|---|---|---|
| Federal import tax for the buyer | 0% up to US$50; 60% minus US$30 above | 60% | Paid by the importer in a formal import |
| When the buyer pays tax | At checkout | Before delivery, online | Built into the shelf price |
| Delivery | International | International | Domestic |
| What you need | A seller account on that marketplace | Clear tax warnings and CPF at checkout | A CNPJ, a customs broker, certifications held in Brazil |
| Best for | Low-ticket items | Higher-ticket, niche items buyers accept tax on | Proven sellers with volume |
How to choose a supplier that ships to Brazil
Instead of a list of names, use these questions. They apply to a Chinese agent, a marketplace seller or a Brazilian wholesaler with local stock.
- Which channel will the sale go through? If the order is placed on a certified marketplace, the tax treatment follows that marketplace. If it is your own store, assume 60% unless you hold the certification yourself.
- Do they collect and pass on the CPF? A supplier that ships without it is shipping returns.
- Which tracked lines serve Brazil, and what transit do they actually see? Ask for recent delivered examples, not brochure times. Brazilian customs can add time, so promise a window you can keep.
- Is the product certified for Brazil, and by whom? Electronics, toys and cosmetics are the usual traps.
- Will they consolidate a multi-item order into one parcel? One parcel means one customs event. Price the combined value honestly; the 2026 law gives the government tools against splitting orders to stay under US$50.
- What do they check before shipping? A return from Brazil is rarely worth paying for, so defects have to be caught before dispatch. See how our inspection works.
Planning stock for a seasonal peak such as Carnival is a separate job; our Brazilian Carnival guide covers order timing around Chinese New Year.
How PackQuay can help
We source products from Chinese factories, inspect 20% of each batch free, and pack multi-item orders into one tracked parcel. For your own store, we can ship tracked parcels to Brazil from our Xinxiang warehouse; ask us which lines currently serve Brazil, with live prices. For a Brazilian importer, we buy, check, label and ship the batch to you, and our sourcing fee is a percentage of product cost (10% up to $5,000, falling by tier; see pricing). PackQuay is not certified under Remessa Conforme and cannot hold Brazilian product approvals for you. Message us on WhatsApp with your products and target channel.
FAQ
Is there still an import tax on purchases under US$50 in Brazil?
Not at the federal level for individuals buying from companies certified in Remessa Conforme: the rate has been 0% since May 2026. State ICMS of about 17% to 20% still applies, and purchases from non-certified sellers are taxed at 60%.
What is Remessa Conforme?
A voluntary Receita Federal programme for e-commerce companies, Brazilian or foreign. Certified companies show taxes at checkout and get priority customs processing, and their customers get the reduced import tax rates.
Do parcels to Brazil need a CPF?
Yes. Every parcel from abroad needs the recipient's CPF, or CNPJ for a company, matching the recipient's name. Parcels without it can be returned to the sender, so require it at checkout.
What tax applies to orders over US$50?
Inside Remessa Conforme, 60% import tax minus a US$30 deduction, plus ICMS. A 2026 law lets the Finance Ministry lower that rate, so check whether a new ordinance is in force before you price.
Can I sell electronics or toys to Brazil from China?
Only if they carry the Brazilian approvals: Anatel for devices with radios such as Bluetooth or Wi-Fi, and Inmetro certification for toys for children under 14. Those approvals are held by a Brazilian legal entity.