Importing goods into Brazil can create important opportunities for companies, but it also involves customs procedures, taxes, product classification, licensing, logistics and financial planning.

And the Brazilian import environment is changing.

The country is gradually replacing the traditional Import Declaration, known as DI, with the Single Import Declaration, or DUIMP, as part of the New Import Process and Portal Único Siscomex.

At the same time, Brazil’s Tax Reform is introducing CBS and IBS into the import environment.

For importers, optimizing operations now means much more than negotiating freight rates.

Companies need reliable product data, correct tax classification, accurate landed cost calculations, integrated systems and a clear understanding of the new customs process.

This guide explains how companies can reduce import costs, prevent delays and prepare their operations for the new Brazilian import environment.

How does the import process work in Brazil?

An import operation usually involves several interconnected stages.

Depending on the product and transaction, the process may include:

• supplier negotiation;

• product classification;

• purchase order;

• international transportation;

• customs documentation;

• administrative controls;

• licensing;

• tax calculation;

• customs clearance;

• domestic transportation;

• accounting and fiscal records.

A mistake early in the process can affect several later stages.

An incorrect NCM classification, for example, can affect import duties, administrative controls, tax calculations and customs clearance.

For this reason, import optimization should begin before the goods are shipped.

What is DUIMP?

DUIMP stands for Declaração Única de Importação, or Single Import Declaration.

It is one of the main components of Brazil’s New Import Process.

DUIMP was created to consolidate information previously spread across different customs systems and documents into a more integrated import environment.

Brazil is currently migrating import operations from the traditional DI system to DUIMP through Portal Único Siscomex.

The government maintains an official timetable showing when different operations become subject to DUIMP and when the use of DI is discontinued.

The latest official schedule can be checked through the Siscomex Cronograma de Desligamento da DI. Official DI-to-DUIMP transition schedule

As of September 2026, the transition is still taking place in phases.

Therefore, companies should not simply assume that every transaction already uses DUIMP or that every operation can still use DI.

The applicable procedure depends on the type of import and the current migration schedule. 

Is Brazil eliminating the traditional Import Declaration?

Yes, but gradually.

The traditional Declaração de Importação, or DI, is being progressively discontinued as more operations migrate to DUIMP.

The transition has not occurred in one single step.

Brazilian authorities have adjusted deadlines during 2026 to provide additional stability and allow importers, customs brokers, carriers and other participants to adapt their systems. 

For example, the government postponed the discontinuation of DI for certain bulk cargo operations to October 11, 2026. 

This illustrates an important principle for importers:

Do not rely on an old procedure manual or a fixed implementation date.

Companies should monitor the official Siscomex schedule and confirm which customs declaration applies to each operation.

What is the Product Catalog?

El Catálogo de Produtos, or Product Catalog, is another important component of the New Import Process.

Instead of repeatedly entering inconsistent descriptions for the same merchandise, importers can maintain structured information about their products and foreign operators.

Good product registration can include information such as:

• NCM classification;

• commercial description;

• technical attributes;

• manufacturer;

• foreign supplier;

• country of origin;

• product characteristics.

This makes product master data increasingly important.

A vague description such as:

“electronic component”

may not provide enough information for reliable classification or administrative analysis.

A detailed description identifying the product, function, material and technical characteristics gives everyone involved in the import operation better information.

Poor product registration can create tax risks and delays later in the process.

Why is NCM classification so important?

Every product imported into Brazil needs to be classified according to the Nomenclatura Comum do Mercosul, or NCM.

The classification affects several aspects of the import operation, including:

• Import Duty;

• IPI when applicable;

• administrative controls;

• antidumping measures;

• tax treatment;

• eligibility for certain benefits;

• required licenses.

A classification mistake can therefore affect both cost and compliance.

Companies should avoid selecting an NCM code only because it produces a lower tax rate.

The classification should reflect the technical characteristics of the product and the applicable customs rules.

This is particularly important for companies importing complex industrial products, telecommunications equipment, machinery, chemicals or components.

What is LPCO?

LPCO stands for Licenças, Permissões, Certificados e Outros Documentos.

Within Portal Único Siscomex, LPCO is used for administrative controls required by government agencies involved in foreign trade.

Depending on the product, an import may require authorization or information involving agencies responsible for health, agriculture, environment, metrology or other regulated areas.

The government maintains updated manuals for DUIMP, LPCO and the Product Catalog within Portal Único Siscomex. Official Siscomex manuals

Identifying these requirements before the shipment leaves the country of origin can prevent one of the most expensive import problems:

goods arriving in Brazil before the importer discovers that an authorization or document is missing.

When cargo remains stopped at a port, airport or bonded facility, storage costs can grow quickly.

Calculate the landed cost before purchasing

Many importers make decisions based primarily on the foreign supplier’s price.

That can be dangerous.

The real cost of an imported product is its landed cost, meaning the total cost required to make the merchandise available to the company in Brazil.

Depending on the operation, landed cost may include:

**Product price

• international freight

• insurance

• import taxes

• customs expenses

• port or airport charges

• storage

• customs broker expenses

• banking and foreign exchange costs

• domestic transportation**

Imagine two suppliers.

Supplier A offers a product for $80.

Supplier B offers the same product for $90.

At first glance, Supplier A seems cheaper.

But if Supplier A requires more expensive transportation, has a different country of origin or generates different customs and tax costs, the final landed cost could actually be higher.

This is why purchasing, tax, accounting and finance teams should work together before large import orders are approved.

CLM Controller’s Financial Management service helps companies improve cash flow visibility, financial controls and management reporting. CLM Controller Financial Management

Do tax planning before the shipment

Import taxes should not be calculated only after cargo is already traveling to Brazil.

Companies should understand the tax treatment before placing the order.

Depending on the operation, the import may involve several taxes and charges.

The exact calculation depends on factors including:

• product classification;

• customs value;

• state;

• type of operation;

• tax regime;

• country of origin;

• special customs regimes;

• applicable trade agreements.

Some products may also be subject to antidumping duties or other trade defense measures.

For companies with recurring imports, tax modeling can help management understand the true margin generated by each product.

CLM Controller’s Tax Consultancy service can support companies in evaluating Brazilian tax exposure and structuring tax processes more efficiently. CLM Controller Tax Consultancy

How will CBS and IBS affect imports?

Brazil’s Tax Reform is another important change for importers.

The new consumption tax model introduces:

CBS, Contribución sobre bienes y servicios, y

IBS, Impuesto sobre Bienes y Servicios.

2026 is the first year of the transition.

The Brazilian Federal Revenue Service states that taxpayers are already required to adapt several electronic tax documents to identify CBS and IBS according to the new technical standards. 

Import operations are also being adapted.

The Receita Federal has announced that changes to DUIMP related to the Tax Reform are scheduled to become available in the production environment on September 27, 2026. 

Among the changes are new fields and calculations involving CBS and IBS within DUIMP.

Importers should therefore review:

• Configuración del ERP;

• tax master data;

• product registration;

• accounting integration;

• purchasing processes;

• customs systems.

The official technical guidance for the DUIMP changes is available from the Receita Federal. Official DUIMP guidance for CBS and IBS

Integrate your ERP with import information

Import operations generate information that affects several departments.

Purchasing needs supplier and product information.

Finance needs payment schedules and foreign currency exposure.

Tax teams need classification and tax data.

Accounting needs correct inventory values and import costs.

Logistics needs shipment information.

When these departments work with disconnected spreadsheets, inconsistencies become much more likely.

ERP and foreign trade systems can reduce manual duplication and improve traceability.

But software alone does not solve the problem.

The company also needs standardized processes and reliable master data.

A bad process inside a new system is still a bad process, just running faster.

Choose transportation based on total impact

The cheapest freight option is not necessarily the most economical choice.

Companies should evaluate transportation based on:

• freight cost;

• transit time;

• inventory needs;

• storage cost;

• product value;

• urgency;

• reliability;

• production requirements.

Air freight may cost more but reduce inventory requirements for high-value goods.

Sea freight may significantly reduce transportation costs but require more inventory planning.

The best transportation mode should therefore be determined according to the economics of the entire supply chain, not just the freight quote.

Improve inventory planning

Poor inventory planning can increase import costs in two opposite ways.

Import too much and the company ties up working capital and increases storage expenses.

Import too little and the company risks running out of stock, losing sales or interrupting production.

Companies should combine purchasing decisions with:

• demand forecasts;

• inventory turnover;

• supplier lead times;

• transport lead times;

• customs clearance history;

• safety stock.

Import planning becomes especially important when exchange rates fluctuate significantly.

Purchasing a large amount at the wrong time can affect margins even if the import process itself runs perfectly.

Monitor exchange rate exposure

Importers commonly have expenses in dollars, euros, yuan or other currencies while generating revenue in Brazilian reais.

Exchange rate movements can therefore change the final cost of merchandise between the date of purchase and the date of payment.

Companies should monitor:

• purchase currency;

• payment dates;

• expected exchange rates;

• gross margin;

• flujo de caja;

• exposure by supplier.

Financial planning allows management to understand how currency fluctuations could affect future margins and cash requirements.

For companies with more complex financial operations, CLM Controller’s CFO as a Service can support planning, forecasting, cash flow analysis and financial KPIs. CLM Controller CFO as a Service

Use KPIs to monitor import efficiency

Import processes should also be measured.

Useful KPIs may include:

Total landed cost

Tracks the total cost of bringing goods into Brazil.

Customs clearance time

Measures how long cargo takes to complete the customs process.

Storage cost per shipment

Helps identify operations generating unnecessary terminal or warehouse expenses.

Supplier lead time

Measures the period between ordering and receiving goods.

Import cost variance

Compares estimated landed cost with actual landed cost.

Inventory turnover

Shows how efficiently imported inventory is being converted into sales.

Demurrage and detention costs

For containerized operations, recurring demurrage expenses can signal planning or clearance problems.

Monitoring these indicators helps companies identify patterns rather than treating each delayed shipment as an isolated event.

Accounting matters more than many importers realize

Importing does not end when the goods clear customs.

The transaction still needs to be correctly reflected in accounting, inventory and fiscal records.

Import operations can involve:

• foreign supplier liabilities;

• exchange rate variations;

• inventory valuation;

• import taxes;

• freight;

• insurance;

• customs expenses;

• recoverable tax credits;

• financial costs.

If these amounts are recorded incorrectly, management may not even know the real profitability of the imported product.

CLM Controller has a dedicated article explaining the [accounting risks faced by importers]. El riesgo que supone para los importadores carecer de conocimientos contables suficientes

Companies with recurring import activity can also use CLM Controller’s Accounting Outsourcing services to organize bookkeeping, financial statements and management reporting. Externalización de la contabilidad en Brasil

Tax compliance must follow the operation

Import information also affects recurring fiscal obligations after customs clearance.

Invoices, tax credits, inventory and accounting information need to remain consistent.

For companies with high transaction volumes, errors can multiply quickly.

Tax outsourcing can help organize routine tax calculations, fiscal records, SPED obligations and document reviews.

Learn more about CLM Controller’s tax compliance services. Externalización fiscal en Brasil

Common mistakes that increase import costs

Some mistakes appear repeatedly in import operations.

Choosing the wrong NCM

Incorrect classification can affect taxes, administrative controls and customs clearance.

Discovering licensing requirements after shipment

LPCO and other requirements should be identified before goods leave the supplier whenever possible.

Ignoring landed cost

Comparing only supplier prices can create misleading purchasing decisions.

Poor product descriptions

Incomplete or inconsistent product information creates problems in the Product Catalog and customs documentation.

Using outdated DI procedures

The migration to DUIMP is ongoing, so companies must monitor the latest Siscomex timetable.

Failing to integrate tax and accounting information

Customs, tax and accounting records should tell the same story.

Ignoring the Tax Reform

CBS and IBS are already changing systems and documentation in 2026, while broader implementation continues over the coming years.

How CLM Controller supports importing companies

CLM Controller does not replace customs brokers, freight forwarders or logistics operators.

Our role is to support the accounting, tax and financial structure behind import operations.

Importers can use CLM Controller services including:

Externalización de la contabilidad for bookkeeping, financial statements and management reporting. Externalización de la contabilidad

Externalización fiscal for recurring fiscal routines, tax calculations and compliance. Externalización fiscal

Asesoramiento fiscal for tax analysis, planning and evaluation of Brazilian tax exposure. Asesoramiento fiscal

Gestión financiera for cash flow, accounts payable, receivables and financial reporting. Gestión financiera

A well-structured import operation connects logistics with tax, accounting and finance.

When those areas work together, management gains better control over costs, margins and cash flow.

Does your company import products into Brazil and need better control over taxes, accounting and financial costs? Talk to CLM Controller and structure your import operation with specialists in Brazilian tax and accounting.

Preguntas frecuentes

What is DUIMP in Brazil?

DUIMP is Brazil’s Single Import Declaration.

It is part of the New Import Process and is gradually replacing the traditional DI within Portal Único Siscomex.

Has DI already been completely eliminated?

No.

Brazil is progressively discontinuing DI according to an official migration schedule.

Different operations may have different transition dates, and the government continues updating the timetable.

Importers should consult the official Siscomex schedule before each type of operation. Check the official DI phase-out schedule

What is the Product Catalog in Brazilian imports?

The Product Catalog is a Portal Único resource that stores structured information about products and foreign operators.

It helps reuse standardized information in import operations and makes accurate product registration increasingly important.

What is LPCO?

LPCO means Licenses, Permits, Certificates and Other Documents.

It is used within Portal Único for administrative requirements involving government agencies that control certain imports.

Why is NCM important?

NCM classification helps determine import duties, tax treatment and administrative controls.

Incorrect classification can generate additional costs, delays and compliance risks.

What is landed cost?

Landed cost is the total cost required to bring an imported product to its final destination.

It can include the supplier price, freight, insurance, taxes, customs expenses, storage and domestic transportation.

Will CBS and IBS affect imports?

Sí.

Brazil’s new CBS and IBS system also affects import operations.

Specific DUIMP changes associated with the Tax Reform are scheduled for the production environment beginning September 27, 2026. See the official Receita Federal guidance

How can companies reduce import costs?

Companies can improve import efficiency through accurate NCM classification, advance licensing analysis, reliable Product Catalog information, landed cost calculations, inventory planning, better supplier management and integration between logistics, tax, accounting and finance.

Does CLM Controller perform customs clearance?

CLM Controller focuses on accounting, tax, financial management and consulting services.

Customs clearance and international logistics should be handled by professionals and providers specialized in those activities.

CLM helps companies ensure that the financial, tax and accounting side of the import operation is properly structured.

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