On July 23, 1986, the supplementary agreement of Article 7 of GATT came into force formally in Brazil and became the basis of tariff levy in Brazil. At present, the tariff rate of most goods in Brazil is between 0 and 35%, with an average tax rate of 17%. The tax rate of capital goods is generally 5%. The tax rate of consumer goods is relatively high, such as 32% for household appliances and 35% for toys.



The determination of the value of entry products is mainly divided into the following five categories: transaction price, the transaction price of the same product, the transaction price of similar products, the price obtained by subtracting method, that is, the price after retail price subtracting duty and commission, etc., and the calculated price, that is, the price calculated by production cost, profit and other expenses.





The customs officer first pays or will pay the price plus various other charges based on the transaction price, that is, the actual transaction price. If this method is rejected by the Customs, the other four methods can be used, namely, the transaction price of the same product; The transaction price of similar products; To determine the value of an import by subtracting or calculating the price.





In Brazil, tariffs are mainly on a CIF basis and are paid in Brazilian currency. When Brazilian customs officials challenge the value of an exporter's declared goods, the exporter has eight days to decide on a new offer. The importer has 30 days to respond to the exporter's new offer.





In order to protect national industries and prevent dumping at low prices, the Brazilian government mainly adopts the following two measures in the collection of import tariffs: (1) To set the minimum price or reference price and levy taxes accordingly. If the import price is lower than the minimum price or reference price, the customs will levy price difference tax;





(2) Additional duties shall be imposed on goods that are underquoted or dumped. If a good is imported on a trial basis (for example, a tractor) to test its quality and technical level, the importer may apply to the FEDERAL Tax Office to pay the duty in installments for the useful life of the good.