Learn about the main import taxes on products from China for resale.

Before placing your first order with a Chinese manufacturer, a question arises: how much tax will I pay? The straightforward answer is that... There is no single tax rate.. 

Importing products is similar to putting together a construction budget. The final cost depends on several factors working together, including the product category, tax classification (NCM), Destination state and international logistics.

That's why, before negotiating with Chinese suppliers,  When developing a private label project or even setting the final price of your product in an online store, for example, it's important to understand how taxation works in business imports.

Don't confuse importing with buying products as an individual.

With the rise in popularity of AliExpress and Shein, many people have come to associate importing with international purchases made on these foreign marketplaces. 

In 2026, there were even changes involving the so-called "blouse tax," related to small-value international shipments destined for the end consumer. But this model should not be confused with business imports.

Companies that import products from China for resale or operational use follow different rules, falling under what is called... formal import. 

In this scenario, as we explained earlier, taxation is determined by the product classification and by... customs regime used. In other words, importing agricultural inputs, electronics, or industrial machinery involves its own, much more complex tax structure.

What are the main taxes for companies importing from China?

In formal import procedures, the main taxes are Import Tax, IPI (Tax on Industrialized Products), PIS-Import (Social Integration Program - Import), Cofins-Import (Social Security Financing Contribution - Import), and ICMS (Tax on Circulation of Goods and Services). In addition to these, there are operational costs related to the logistics and documentation process.

Import Tax (II)

Import tax is levied on the entry of goods into the country and is calculated on the customs value, which takes into account the price of the product, international freight, and insurance.

The tax rate varies according to the product's tax classification, defined by the NCM code, and can range from 0% to 35%. Textiles and clothing usually have higher percentages, while certain industrial equipment may have reduced rates or specific regimes. 

A piece of clothing, a solar panel, and a production machine are therefore taxed in completely different ways. 

To find out the tax rate for your product, simply access the Federal Revenue Service simulator with the NCM code in hand.

It is worth highlighting that, starting in 2023, the government applied a 10% reduction to various rates of the Common External Tariff, a measure that was maintained and incorporated into the 2025 review. By 2026, many products are already operating with percentages lower than historical values.

Tax on Industrialized Products

The IPI (Tax on Industrialized Products) also applies to imported products. A simple way to understand this tax is to think of it as a tax related to the degree of industrialization and the category of the merchandise: the more superfluous or less essential the product, the higher the tax rate tends to be.

The tax base considers the value of the merchandise plus the import tax already applied. The rates vary according to the product's classification in the TIPI table, linked to the NCM code, and can range from zero to quite high percentages in specific categories, such as alcoholic beverages, perfumes, and vehicles. Products considered essential by the government, such as medicines and certain industrial inputs, usually have a reduced rate or total exemption.

For this reason, it is not possible to indicate a single IPI rate. The correct approach is to consult the TIPI (Brazilian Tax Classification of Goods) using the product's NCM (Common Nomenclature of Mercosur) code, in the same way as is done for Import Tax.

PIS and COFINS

PIS and Cofins are federal contributions that are also part of the formal import taxation. They are levied on the nationalization of the merchandise and make up the total cost of the operation, functioning as part of the tax system applied to the entry of products into Brazil.

A simple way to understand these contributions is to imagine them as part of the "tax layer" of imports, adding to the other taxes that need to be considered in the financial planning of international purchases.

Average percentages in 2026:

PIS-Importation: 2.1%

Import Tax (COFINS): 9.65%

ICMS

This is the state tax and, for many importers, the most impactful of all. Unlike the others mentioned here, it is calculated "internally," meaning that the ICMS (a Brazilian state sales tax) itself is included in the tax base. 

It functions as a circular account, which considerably increases the final value. The rates vary between 12% and 20%, depending on the destination state of the goods. A company in Paraná, for example, will collect a different percentage than another located in Rio de Janeiro.

In summary, the main taxes are:

And what about the tax reform? What changes regarding imports?

The Brazilian tax system is in transition. Since January 2026, two new taxes have entered the testing phase: the CBS (Contribution on Goods and Services), which will replace PIS and COFINS, and the IBS (Tax on Goods and Services), which will take the place of ICMS. For now, the rates are symbolic, at 0.9% and 0.1% respectively, totaling approximately 1% during the adaptation period. Current taxes continue to be collected normally during this phase.

Important: the rules of the Tax Reform are still undergoing regulations and implementation phases, which requires constant monitoring of the applicable legislation.

Don't try to figure out these costs on your own; rely on Importa Coletiva to simplify your imports from China.

Understanding taxes is an important step in importing, but it's only part of the operation. Before the goods arrive in Brazil, there are decisions related to supplier selection, tax classification, documentation, logistics, and tax planning that directly influence the cost and predictability of the process.

Importa Coletiva supports companies throughout their import journey from China, connecting sourcing, operations, and logistical support into a more organized experience. From product development and private labeling to importing equipment and machinery, our goal is to help companies import with greater clarity, control, and operational efficiency.

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