东擎问答

巴西进口税费以CIF价值(货值+运费+保险费)为计税基础,采用累进方式计算:

税费构成公式:

举例:   CIF价值$10,000的电子产品(II税率14%,IPI税率15%,ICMS税率18%)

·         II = $10,000 × 14% = $1,400

·         IPI = ($10,000 + $1,400) × 15% = $1,710

·         PIS = ($10,000 + $1,400) × 1.65% = $188.1

·         COFINS = ($10,000 + $1,400) × 7.6% = $866.4

·         ICMS = [($10,000 + $1,400 + $1,710 + $188.1 + $866.4) / (1 - 18%)] × 18% ≈ $3,108

总税费 ≈ $7,272.5,综合税率约72.7%

注意:   具体税率需查询巴西NCM编码对应税率表,不同产品差异巨大。建议发货前让清关代理提供精准测算。