     巴西海关事务由财政部下属的联邦税务总局负责。
        巴西海关的主要职责包括：制定和执行海关政策，监督检查外贸法规的执行情况；征收关税；实施进口货物事后稽查；实施海关监管制度；组织反倾销调查；实施知识产权边境保护和对货币进出境进行监管等。
        联邦税务总局国务秘书（副部级）是海关最高领导人，1名副国务秘书分管海关事务。全国税务与海关分为10个纳税区，有的管理海关事务，有的没有海关事务。
        联邦税务总局系统共有25000人，其中海关人员有3947人（管理人员2310人、技术人员1637人）。除在联邦税务与海关总局负责海关事务的人员79人外，其他人员分布在全国59个内陆口岸、56个边境保税（区）仓、94个港口和29个机场免税店、29个快件监管场所。全国共有502个海关监管点。如，在内陆口岸阿那坡里斯有2名海关人员，桑托斯海关有325人。

根据联邦税务与海关总局制定的海关条例，所有货物的报关程序均需通过“巴西外贸网”(SISCOMEX)进行。货物申报单在该网立案之日起即为报关程序的开始，该网正式通知货物通关授权之日起即为报关程序的结束。申请者通过该网可随时在电脑上查看报关程序的进展情况。

巴西海关对报关进出口货物实行抽检的方式，即按照绿色、黄色、红色三种不同颜色的通道分类处理。

        1、绿色通道，即报关货物可全部免检，并自动通关。约有64%的进口货物、80%的出口货物通过这一通道报关进出口；
        2、黄色通道，即仅检查报关文件，经核实后，货物自动通关。约有17.3%的进口货物、19%的出口货物通过这一通道报关进出口；
        3、红色通道，即报关文件和货物均需经过检查后方能通关。约有18.2%的进口货物、1%的出口货物通过这一通道报关进出口。另外，进口货物还有灰色通道，即产品经过容许后才能订货和报关进口，约占进口货物总量的0.5%。

Postal Imports

Import of goods using Mail, International Express Mail, including goods purchased using the Internet Simplified Taxation Regime/ RTS
（使用邮件，国际速递，包括从互联网购买的进口货物适用于简易税制）

I - This Regime applies to:

• imported by mail, Air Carrier or Courier Companies; including goods purchased using the internet.

• This Customs Regime also applies to gifts received from abroad.

• This Customs Regime does not apply to imported goods such as alcoholic beverages (liquor), tobacco and tobacco related products.

II - Maximum value of the goods to be imported:

Maximum amount of the good to be imported through this regime is US$ 3.000,00 (three thousand US dollars)

III - Taxation Rate:

The taxation rate is 60% (sixty per cent) over the price stated on the commercial invoice added of the transport and insurance costs if they were not included on the merchandise total price. In the case of the goods imported using the services of international express companies (Courier), it will be added a 18% State VAT (ICMS);

Notice: In the case of gifts, the taxable price will be the one declared by the sender as long as compatible with similar goods available on the market;

IV - Software import taxation

Software media are taxed on a 60% rate only if the media value is separately discriminated in the invoice.

Notice:
If the media value is not discriminate in the invoice the taxation will be imposed on the total value of the merchandise.

V - Exemptions

• Goods with total value of up to US$ 50,00 (Fifty US Dollar) are not taxed, considering that both participants on the transaction, sender and beneficiary are individuals;
（总价值低于50,00美元（五十美元）的商品不征税，交易双方，包括发货人和收件人都必须是个人;）

• Prescription drugs sent to individuals. During Customs clearance procedures the Ministry of Health will enforce the presentation of a valid prescription.

• Books and newspapers are not taxable (art. 150, VI, "d", of the Federal Constitution).

VI - Tax Payment

In the case of import using mail services, considering goods with total value up to US$ 500.00, the tax will be paid by the beneficiary when retrieving the merchandise in the Post Office without any Customs formality.
（500美金以下的货物，直接在邮局取件时支付关税，不需要办理海关手续）

When the value of the goods received exceeds US$ 500.00, the beneficiary will have to present the Simplified Import Declaration (DSI).
（货值超过500美金的，收件人需要做简易进口申报）

When using international express companies, with door to door services (courier), the Tax will be collected by the courier company directly to the Secretariat of the Federal Revenue of Brazil - RFB. Therefore, when the beneficiary receives the international express order the tax charged will be included in the total amount due.
（使用国际快递门到门服务时，快递公司送货上门时代征）

INDIVIDUAL TAX REGISTRY (CPF)
（个人纳税登记表）

The Brazilian Individual Taxpayer Registry (CPF) is mandatory for individuals residing abroad who own property or other assets in Brazil subject to public registration, including:

• Real estate property

• Vehicles

• Vessels Aircrafts Shares of stock

• Bank accounts

• Financial market investments

• Capital market investments

巴西海关的规定：

        1、所有通过快递方式寄到巴西的包裹，收件人在巴西当地的VAT 号码必须填写在运单（第九栏Special Delivery Instructions 处）和商业发票上。
        当地的VAT号码分为：CNPJ（公司- XX.XXX.XXX/XXXX-XX）和CPF（私人- XXX.XXX.XXX/XX）两种类型。
        如果快件发出时没有按上述要求在发票和运单上注明VAT号码，巴西会将此件自动退回发件地并且还要向发件地征收退回的费用。
        2、巴西为保护本国的工业生产，对国外进口的货物采取了征税贸易保护政策；
        3、从2005年6月1日开始，所有进口到当地的快件运单及发票必须提供详细的收件人名、地址及美元申报价值，否则将会自动退回发件地，相关退件费用直接向发件人收取；
        4、目前，寄往巴西的快件是经美国迈阿密中转，采用EDI电子报关进口，包裹类货物在经迈阿密中转时即已知关税金额，服务商会与收件公司联系确认关税的支付情况，在确认已收到收件人关税后，方可准允从迈阿密转进巴西，故将影响货物的派送时效。
        5、从2005年8月31日开始，所有进口至巴西该国的物品的发票及运单上必须注明收件人相关征税ID号码，以便收取相关关税。没有收件人征税ID的物品申报将被海关扣件30天，30天后自动退回发件地，相关费用直接向发件公司收取。