The most common mistake among people starting to import from China is to work out only the FOB price of the product and then be caught out by the invoice on arrival. The Brazilian tax burden, international freight, port charges and clearance costs can more than double the original value of the goods.

In this guide we set out every component of the import cost, with real figures, calculation formulas and a full simulation for a typical order. By the end you will have the clarity to decide whether the operation is viable and which costs you can optimise.


The cost structure of an import

The costs of importing from China break down into these blocks:

Block 1
Taxes
II, IPI, ICMS, PIS/COFINS and AFRMM: calculated in cascade on the customs value.
Block 2
Freight and insurance
International freight (sea or air), cargo insurance and THC at the destination port.
Block 3
Customs clearance
Customs broker, storage, cargo handling, exchange release and paperwork.
Block 4
Quality and compliance
Pre-shipment inspection, laboratory testing, INMETRO/ANVISA/MAPA certification and a sourcing agent.
Block 5
Domestic logistics
Freight from the port to the warehouse, domestic insurance and any transhipment.
Block 6
Hidden costs
Exchange rate movement, fines, rework, extended storage and samples or prototypes.

Block 1: import taxes

The taxes are calculated in cascade: each one falls on a base already increased by the previous one, which amplifies the impact. The calculation base is the customs value, which under CIF terms includes the FOB price plus international freight plus insurance.

The five main taxes

Tax Calculation base Typical rate Who pays it
II: Import Tax Customs value (CIF) 0% to 35% (average: ~14%) Importer, via DARF
IPI: tax on manufactured products Customs value + II 0% to 30% (average: ~5%) Importer, via DARF
PIS/COFINS on imports Customs value + ICMS 11.75% (PIS 2.1% + Cofins 9.65%) Importer, via DARF
ICMS: state goods circulation tax Customs value + II + IPI + PIS/COFINS + ICMS itself 12% to 25% (varies by state) Importer, via the state DARE
AFRMM: freight surcharge Value of the sea freight 8% of the freight value (long haul) Shipowner / carrier

Rule of thumb: for consumer products with 20% II, 5% IPI and 18% ICMS, the total tax burden usually comes to 70% to 90% of the FOB value. For products with 0% II (such as some industrial inputs), the burden falls to 30% to 50%.

How to find the rate for your product

Every product has an NCM code (Nomenclatura Comum do Mercosul, the Mercosur tariff nomenclature) that determines the rates. You can look it up on the Portal Único do Siscomex (siscomex.gov.br) or ask your customs broker. Knowing the correct NCM is the first step, since a wrong classification can trigger a fine of 1% of the value of the goods.


Block 2: international freight and insurance

Sea freight (the most used mode)

Mode When to use it Average cost Transit time (China → Santos)
LCL (less than container load) Loads below 15 m³ USD 80 to 180 per m³ 35 to 50 days
FCL 20' Loads between 15 and 25 tonnes USD 1,200 to 3,500 per container 28 to 40 days
FCL 40' Loads between 25 and 26 tonnes USD 1,800 to 4,500 per container 28 to 40 days
FCL 40' HC (High Cube) Bulky but light loads USD 2,000 to 5,000 per container 28 to 40 days

Additional charges are added to the base freight: THC (Terminal Handling Charge) at the destination port (R$ 600 to 1,200 per container), the BL fee for issuing the bill of lading (USD 50 to 150) and, at times, a Peak Season Surcharge during high-demand periods.

Air freight

For urgent loads or high-value, low-weight goods (electronics, samples, jewellery), air freight runs between USD 3.50 and USD 8.00 per kg. A 100 kg consignment costs between USD 350 and USD 800 in freight alone, but arrives in 5 to 10 days.

Cargo insurance

International transport insurance typically represents 0.3% to 0.8% of the CIF value. It is required for the customs value calculation and strongly recommended, especially on LCL, where your cargo shares a container with third parties.


Block 3: customs clearance

Clearance covers every cost of releasing the goods at the port until they leave for the importer's warehouse.

Cost Typical value Note
Customs broker fees R$ 800 to R$ 2,500 Per import process
Storage at the port R$ 150 to R$ 400 per day From the 5th working day (port of Santos)
Cargo handling and movement R$ 400 to R$ 900 Per 20' container
Weighing and inspection R$ 200 to R$ 600 When required by the Receita Federal
Import Licence (LI) Free, or R$ 100 to 500 For products subject to prior control
Domestic freight (port → warehouse) R$ 1,500 to R$ 5,000 Varies with distance and type of load

Watch the clearance channel: the Receita Federal may route your process to the green channel (automatic release), yellow (document review), red (physical inspection) or grey (special inspection with possible expert examination). Red and grey channels generate extra storage and fee costs.


Block 4: quality and compliance

Pre-shipment inspection

The inspection is carried out in China, before shipment, by a specialist company. It covers checks on quantity, quality, packaging and compliance with the order specifications.

Type of inspection Average cost When to use it
PSI: Pre-Shipment Inspection USD 250 to 400 per day Orders from USD 3,000
DPI: During Production Inspection USD 300 to 450 per day Large orders or ones with high technical risk
Factory audit USD 400 to 700 per day A new supplier, or a recurring high-value order

BCVN carries out inspections and audits on site in China. To see how a pre-shipment inspection works, read our detailed guide. And there is a fixed cost that never shows up in the per-unit sum and decides viability: tooling, covered in the guide on from idea to container.

Mandatory certification

For regulated products there are certification costs, either before shipment or at clearance:

Sourcing agent or consultancy

Hiring a specialist company such as BCVN has a cost, but it generally pays for itself in mistakes avoided, better negotiated prices and assured quality. The fee models vary:


Full simulation: a USD 10,000 FOB order

To see how the costs stack up, here is the simulation of an order of decorative items (a typical NCM with 18% II, 0% IPI and 18% ICMS in São Paulo).

Order: 1,500 units of decorative items, USD 10,000 FOB

FOB price (USD 10,000 × R$ 5.20) R$ 52,000
LCL sea freight (~8 m³) R$ 5,720
Cargo insurance (0.5% of CIF) R$ 289
Customs value (CIF) R$ 58,009
II: 18% on CIF R$ 10,442
IPI: 0% R$ 0
PIS/COFINS on imports: 11.75% on the customs value R$ 6,816
ICMS: 18% (composite base, São Paulo) R$ 18,470
AFRMM: 8% of the sea freight (long haul) R$ 458
Total taxes R$ 36,186
Customs broker + port charges R$ 3,200
Pre-shipment inspection R$ 1,820
Domestic freight (port → São Paulo) R$ 2,100
Total landed cost R$ 101,315

In this simulation the cost per unit is R$ 67.54, against R$ 34.67 if the importer had looked only at the FOB price. In other words, the real cost is almost double the price at origin.

Important: this simulation is illustrative. Rates vary by NCM and by state, and the calculation method (above all the base for ICMS and for PIS/COFINS on imports, whose rules changed in 2026) should be confirmed with your customs broker before placing the order.


The 6 hidden costs nobody mentions

1. Exchange rate movement between order and payment. Weeks can pass between the issue of the PI (Proforma Invoice) and payment by bank transfer, and the rate moves. A 5% swing in the dollar means R$ 2,600 more on a USD 10,000 order.

2. IOF and bank charges on the exchange. The international remittance to pay for an import carries 0.38% IOF plus a bank exchange spread of 1% to 3%. On large orders, negotiate the rate with the bank or use a foreign exchange broker.

3. Storage caused by a slow process. If clearance takes longer than the free days at the port, storage starts being charged. In Santos, from the 5th working day, a 20' container costs around R$ 400 a day. An extra week means R$ 2,800.

4. Non-compliant goods and the cost of rework. Goods that arrive defective, in the wrong packaging or with labelling off standard generate costs of return (not viable back to China), destruction or rework in Brazil, which can exceed the value of the product itself.

5. Samples and prototypes. Before placing a large order it is prudent to request samples. The cost of the sample plus air freight from China usually lands between USD 150 and USD 500: leave it out of the order cost, but put it in the project budget.

6. Fine for the wrong tariff classification. Classifying the product under the wrong NCM can trigger an assessment of 1% of the customs value plus interest. On an order of R$ 58,000 that is a minimum fine of R$ 580, on top of the cost of redoing the clearance.


How to work out the selling price from the landed cost

With the landed cost in hand, working out the selling price takes account of:

  1. Landed cost per unit (all the blocks added up ÷ quantity)
  2. Target contribution margin (covers fixed costs plus profit)
  3. Sales markup (to cover taxes on the sale: outbound PIS/COFINS, outbound ICMS, ISS if a service)
  4. Comparison against the market price (is the product competitive in Brazil?)

In the simulation above, with a landed cost of R$ 67.54 per unit and a target margin of 40%, the minimum selling price would be R$ 94.56, before allowing for the outbound taxes.


When BCVN pays off in the cost calculation

Hiring BCVN has a cost, but it is justified in specific situations:

Read also: BCVN vs importing directly from China: what is the difference? The duty rate, incidentally, is not the same across the whole bloc: each country keeps an exception list that is updated twice a year, and what that does to the numbers is in the guide to importing from China into the four Mercosur countries.


Frequently asked questions about the cost of importing from China

What is the total tax burden for importing from China?

The tax burden varies by product, but for consumer goods imported from China the sum of II + IPI + ICMS + PIS/COFINS + AFRMM usually accounts for between 60% and 100% of the FOB value. For products with 20% II, 5% IPI and 18% ICMS, the total burden easily exceeds 70% of the value of the goods. Simulating the taxes before placing the order is essential.

What is the average cost of sea freight from China to Brazil?

Sea freight for a 20' container from China (Shanghai, Guangzhou, Ningbo) to the main Brazilian ports (Santos, Paranaguá, Itajaí) ranges from USD 1,200 to USD 3,500 depending on the period, the route and market conditions. At demand peaks (such as after the pandemic) it reached USD 8,000. For less than container load (LCL), freight is calculated per CBM (cubic metre), generally between USD 80 and USD 180 per CBM.

How much does a customs broker charge to clear an import from China?

Customs broker fees range from R$ 800 to R$ 2,500 per process, depending on complexity, transport mode and port. On top of that come port charges (THC, cargo handling), storage and any additional services (inspection, weighing). In total, clearance costs usually land between R$ 2,000 and R$ 6,000 per shipment.

Is it worth hiring an inspection company before shipment?

Sim, especialmente para pedidos acima de USD 5.000. O custo de uma inspeção pré-embarque (PSI) na China varia entre USD 250 e USD 400 por dia de inspeção, e a maioria dos pedidos é inspecionado em um dia. Comparado ao custo de receber uma carga com defeito (devolução, retrabalho, perda do pedido), a inspeção tem retorno garantido.

What are the hidden costs when importing from China, and how do you avoid them?

Custos ocultos são despesas que o importador não prevê no cálculo inicial: diferença de câmbio no pagamento, armazenagem por demora no desembaraço, multas por divergência na documentação, custo de laudos técnicos para INMETRO/ANVISA, retrabalho por produto não conforme e custo de devolução/reexpedição. A melhor forma de evitá-los é fazer uma simulação de custo landed completa antes de fechar o pedido.


Real finds from the fairs this guide covers, each with its cost and resale logic. See more in the China Showcase.

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