Brazil Pet Import Requirements

Mandatory
The animals older than 90 (ninety) days of life shall enter already immunized against rabies by, in the country of vaccination, vaccines authorized by its Veterinary Authority.

In case of animals primo vaccinated against rabies, the exit from the exporting country shall be authorized after the 21 (twenty-one) days after the vaccine application.

 

The animals with less than 3 (three) months of age shall be authorized to enter a State Party when:

 1) the Veterinary Authority of the exporting country certifies, in the corresponding field of the CVI, that the animal’s age is less than 90 (ninety) days; and

2) it has not been in any property where it was registered urban rabies over the last 90 (ninety) days, based on the declaration of the owner and/or official epidemiological information.

No blood tests required.

The State Party of entrance shall not authorize the entrance in its territory of animals previously diagnosed with Leishmaniasis.
Banned for Importation of Pitbull (and derived) in Rio de Janeiro.

There is no specific Brazilian legislation for the importation of cats, dogs and other pets, the Brazilian customs classifies them as goods.

Therefore, all imports of animals into Brazil are subject to the payment of federal and state taxes, except if the import falls under the baggage legislation (NORMATIVE INSTRUCTION RFB No. 1.059, OF AUGUST 02, 2010)

IMPORT WITHOUT TAX

• Non-incidence of taxes:

There is no incidence of taxes, on the return to Brazil, of pets of travelers residing in Brazil. That is, travelers leaving Brazil with their pets can return to Brazil without paying taxes.

• Tax free:

Residents abroad who enter Brazil to reside there permanently, and Brazilians who return to the country from abroad, after residing in the country for more than 1 (one) year, may enter the customs territory, with exemption from taxes. for the importation of domestic animals for non-commercial purposes

• Notes for non-incidence or tax exemption:

Pets must arrive in Brazil within a maximum of 6 months after the importer. If customs clearance is carried out before the importer arrives in Brazil, the baggage regime is automatically mischaracterized, and the importer must pay federal and state taxes.

IMPORT WITH TAX

• Federal tax

Special Taxation System (Regime de Tributação Especial)

The Brazilian traveler, residing in Brazil, who returns to Brazil with one or more animals purchased abroad, will only pay 50% import tax on the market value of the animal(s) at origin, plus ICMS ( state tax).

Simplified Taxation Regime (Regime de Tributação Simplificado)

All imports, with or without commercial purposes, but which are not covered by the baggage legislation and which are not covered by the Simplified Tax Regime, must pay 60% import tax on the result of the sum between the total value of freight in the AWB and the total value of the animals (market value at origin).

*If the animal(s) is/are adult, or mixed breed, the Brazilian Customs will define the value of the animal(s) to calculate taxes.

• State tax

ICMS

ICMS rates vary according to the state where the animals are being cleared, for example, in Sao Paulo and Rio de Janeiro the rates are 18%.

To calculate the ICMS just follow the formula below:

Total freight value in AWB + (Market) value of the animal(s) = Customs value

Customs value + import tax = ICMS calculation base

ICMS Calculation Basis / 0.82 * 18% = ICMS Value

If the import is cleared in another state, it is advisable to consult an IPATA agent.