BR · Coverage
Brazil
Brazil is South America's largest market, and its maritime trade is spread across several ports on the Atlantic coast, with Santos as the main one. International air cargo is concentrated at Guarulhos and Viracopos airports, in the state of São Paulo.
Customs authority
Federal Revenue Service of Brazil (Receita Federal do Brasil, RFB)
Main seaports
- Santos
- Paranaguá
- Rio Grande
- Rio de Janeiro
- Itajaí
Cargo airports
- São Paulo/Guarulhos International Airport (GRU)
- Viracopos International Airport, Campinas (VCP)
Free zones and special regimes
The Manaus Free Zone, administered by SUFRAMA, is the country's main regional incentive regime and is constitutionally guaranteed until 2073; the tax reform changes the form of its benefits.
Good to know
- Imports are being migrated to the Single Import Declaration (DUIMP) on the Single Foreign Trade Portal (Siscomex), which replaces the previous import declaration (DI).
- Sales and movements of goods are backed by the Electronic Invoice (NF-e).
- The test phase of the tax reform began in 2026: the new CBS and IBS taxes must be reported on electronic tax documents, at test rates.
How we work in Brazil
RealCore advises companies in Brazil remotely and through on-site visits from its headquarters in Panama.
See all 8 servicesSources
- Receita Federal do Brasil
- Portal Único Siscomex
- SUFRAMA - Nota Técnica nº 6/2025: marco regulatório da Zona Franca de Manaus e a reforma tributária
- Zona Franca de Manaus e Reforma Tributária (Mattos Filho)
- Portal da Nota Fiscal Eletrônica
- Comsefaz - Reforma Tributária começa em 2026 com período de adaptação
- DUIMP obrigatória em 2026 (Transmaas)
- Autoridade Portuária de Santos
- Os 10 maiores portos do Brasil por movimentação de contêineres (Allink)
- Viracopos International Airport (Wikipedia)
- Brasil teve 6 aeroportos entre os 20 mais movimentados da América Latina em 2025, ACI-LAC (Aeroin)
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