Understanding how taxes were calculated

ND Nº: 2377585 AWB: 1ZAY26220435050685 Freight: 168.46 USD Dólar: 5.3548

IMPORT TAX
The basis for calculating the Import Tax is the customs value of all taxable goods contained in the international order.
The customs value will correspond to the value of the goods, plus the value of freight and insurance to the place of destination in the
country, except when they are already included.
The value of the goods will be:
• the purchase price, in the case of goods purchased abroad by the recipient of the order; or
• the value declared by the sender, in the case of goods received from abroad by the recipient of the order for free, including gifts,
samples or gifts, provided that the value is compatible with the prices normally charged for the purchase of identical or similar goods.

IMPORT TAX: 60% of R$ 5413.67 (Declared value + Freight value paid at destination) = R$ 3248.20 (Legal basis: CTN, Arts. 19; 20; 22,
I; 121, par. un., II - Decree 6.579/2009, Arts. 69; 72; 104, I; 105, I; Ordinance MF 156/99; Normative Instruction RFB 1737/2017)

Your import tax: R$ 3248.20

ICMS
The basis for calculating the ICMS (tax on circulation of goods) is the customs value + the value of the import tax + fines and fees, if
ĂŶLJ͕ŝƚŝƐĐĂůĐƵůĂƚĞĚďLJĂĚĚŝŶŐĂůůƚŚĞǀĂůƵĞƐŽĨƚŚĞĐŽŵƉŽƐŝƚŝŽŶŽĨƚŚĞĂƐĞĂŶĚĚŝǀŝĚŝŶŐƚŚŝƐƐƵŵďLJ1 less Tax rate due.

ICMS: 18% of R$10563.25 (Declared Amount + Shipping Amount + Import Tax Amount + Fines) / 0.82 = R$ 1901.38 (Legal basis:
Federal Complementary Law 87/96, Arts. ; 2nd, paragraph 1st, I; 4th, paragraph 1st, I; 6th)

Your ICMS: R$ 1901.38

DARJ R$ 0.00
Fund to Combat Poverty and Social Inequalities (FECP): It represents 2% of the ICMS collected in the State of Rio de Janeiro.

UPS CUSTOMS CLEARANCE (for taxed shipments)

Administrative charge R$ 165.32

Administrative charge * tx Dolar: R$ 165.32

Amount charged by UPS when the shipment is taxable, corresponds to bank charges, payment of taxes, issuance of
collection:
Fixed amount for shipments with tax aggregation = 30.90USD + R$ 2.00

RCV service charge R$ 0.00

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maintenance necessary to meet the request of the Federal Revenue Service:
Fixed value of 0.00 USD

Charge for lack of CNPJ/CPF R$ 0.00

The information about the CNPJ/CPF is mandatory on the commercial invoice, in the event of its absence, UPS needs to
search in other means of research, there is a charge of R$ 0.00

ANVISA collection R$ 0.00

Amount charged when UPS is responsible for petitioning the ANVISA Request System, in the amount of R$ 0.00

ABV collection R$ 517.86

Storage: transfer of the airport storage fee (ABV – Aeroportos Brasil Viracopos S.A), refers to the handling of the shipment at airports,
corresponds to the weight of the goods x 1.90USD: (50.9KG x 1.90 x 5.3548) = R$517.86