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Cross-Border Trade Guide

🇧🇷 Brazil 🇺🇸 United States

Estimated Duties

15%

§122 15% + ITA 0% base

Transit Time

10-16 days

End to end

Compliance

FCC + CPSC

Radio cert + product safety

Export Rebate

0%

IPI/ICMS exempt; Reintegra credit 0.1-3%

Key Rules

Brazil 🇧🇷 United States 🇺🇸

Shipping Timeline from US
Commercial Invoice
Packing List
Bill of Lading / Airway Bill
CBP Form 3461 (Entry/Immediate Delivery)
CBP Form 7501 (Entry Summary)
Get an Importer Number
Obtain a Customs Bond
💰

Estimated Cost Breakdown

per $100K shipment · BrazilUnited States

DUTY CALCULATION — UNITED STATES

Base Duty

0%

MFN (ITA): Free

Section 122 (temporary)

+15%

No federal VAT

0%

on (CIF + duty)

Effective Total

~15%

duty only

Product cost (FOB)$100,000
Ocean freight (est.)$3,500
Marine insurance (0.4%)$400
Section 122 (temporary) (15%)$15,585
MPF (0.3464%, max $651.50)$346
HMF (0.125%, ocean only)$125
Customs broker$200
Estimated total landed cost~$120,156

* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.

SHIPPING & TIMELINE
Shipping Timeline from US
US → China: Ocean (LA→Shanghai) 15-20 days, $2,500-4,000/FEU. Air 3-5 days, $5-8/kg. US → Japan: Ocean (LA→Tokyo) 10-14 days, $2,000-4,000/FEU. Air 2-3 days, $5-8/kg. US → EU: Ocean (NY→Rotterdam) 10-14 days, $2,000-3,500/FEU. Air 1-2 days, $4-7/kg. US → Korea: Ocean 12-16 days, $2,000-3,500/FEU. EEI filing: must be done before export. AES processing: near-instant.
§REQUIRED DOCUMENTS
Commercial Invoice
Required for all shipments. Must include: seller/buyer info, description of goods, quantity, unit value, total value, country of origin, HTS classification. Must be in English.
Packing List
Detailed list of goods in each package/container, including weights, dimensions, and marks/numbers.
Bill of Lading / Airway Bill
Transportation document issued by carrier. Ocean: Bill of Lading (B/L). Air: Airway Bill (AWB). Required for cargo release.
CBP Form 3461 (Entry/Immediate Delivery)
Filed electronically through ACE (Automated Commercial Environment). Initiates the customs entry process.
CBP Form 7501 (Entry Summary)
Detailed declaration with tariff classification, duty rates, and payment. Filed electronically through ACE.
PROCESS STEPS
Get an Importer Number
Apply for an Importer Number by filing CBP Form 5106 or using your IRS business registration number. All importers need this before bringing goods into the US.
Obtain a Customs Bond
A Customs Bond is required for all formal entries (goods valued over $2,500). Can be single-entry or continuous (annual). Typical cost: $50-500/year for continuous bond.
File ISF 10+2 (Importer Security Filing)
Must be filed at least 24 hours before cargo is loaded onto vessel bound for the US. Contains 10 data elements from importer + 2 from carrier. Penalty: $5,000 per violation, up to $10,000 per filing. IMPORTANT (2025 change): CBP has decentralized ISF enforcement to individual ports. Penalties are now issued directly by port directors within 90 days, with NO prior warning. C-TPAT members may receive 50% penalty reduction.
Submit Entry Documents (CBP Form 3461)
Entry documents must be filed within 15 calendar days of arrival. Can be filed up to 5 days before arrival. CBP will determine if goods can be released.
Submit Entry Summary (CBP Form 7501) and Pay Duties
Entry Summary with duty payment must be filed within 10 working days of goods release. This is when tariffs, taxes, and fees are assessed and paid.
Entry Types
Formal Entry (Type 01): Required for goods >$2,500 or restricted goods. Requires customs bond, CBP Form 3461 + 7501. Informal Entry (Type 11): For goods ≤$2,500. Simplified procedure, no bond required. FTZ Entry (Type 06): Admission to Foreign Trade Zone, duties deferred.
¤TARIFF & DUTIES
De Minimis Threshold Suspended
The $800 de minimis duty-free threshold is fully suspended as of April 2026. Timeline: May 2, 2025 — suspended for China & Hong Kong. August 29, 2025 — suspended for ALL countries globally. February 24, 2026 — suspension continued via executive order. ALL shipments regardless of value now require formal entry and full duty payment. The statutory $800 threshold has not been legislatively repealed yet, but is administratively unenforced.
Section 122 Temporary Global Tariff (15%)
After the Supreme Court struck down IEEPA tariffs on February 20, 2026 (Learning Resources v. Trump, 6-3), the President imposed a 15% temporary tariff on ALL imports under Section 122 of the Trade Act of 1974. The President announced on Truth Social an raised the rate to 15% effective Feb 24 2026 (the statutory maximum) — CBP is collecting at 15% as of April 2026. This is a 150-day emergency tariff effective February 24, 2026, expiring July 24, 2026. It applies to ALL countries including China, on top of any existing duties (Section 301, 232, etc.). Congress can extend beyond 150 days but the President cannot do so unilaterally. Two CIT lawsuits pending; 24 state AGs filed suit on March 5, 2026.
Section 232 Tariffs on Metals (Expanded April 2026)
Section 232 tariffs on steel, aluminum, and copper were significantly restructured on April 2, 2026 (effective April 6, 2026). PRIMARY METALS: Steel, aluminum, and copper articles made entirely/almost entirely of these metals: 50% tariff on FULL customs value (up from 25% for steel/aluminum; new for copper). DERIVATIVE ARTICLES: Products substantially made of steel/aluminum/copper: flat 25% on full customs value. Metal-intensive industrial/grid equipment: 15% transitional rate (rising to 25% in 2027). Products made abroad but entirely with American-origin steel/aluminum/copper: 10%. Products containing less than 15% metal by weight: EXEMPT from Section 232 duties. KEY CHANGE: Previous system of splitting customs value between metal and non-metal content eliminated — tariffs now apply to FULL declared value. TRADE DEAL TREATMENT: Products from EU, Japan, Korea, and Switzerland/Liechtenstein receive reduced rates consistent with existing agreements. Korea retains its TRQ arrangement — steel within quota pays MFN + Section 122 only; above quota pays full 50%. 400+ new HTS codes added to derivatives list in August 2025.
CERTIFICATIONS
FCC Equipment Authorization
Required for all electronic devices that emit radio frequency energy. Two types: (1) Certification (FCC ID) for intentional radiators (WiFi, Bluetooth, cellular). (2) Supplier's Declaration of Conformity (SDoC) for unintentional radiators (computers, monitors).
FDA Prior Notice & Registration
Required for food, drugs, medical devices, cosmetics, tobacco. Food facilities must register with FDA. Prior notice must be filed before food arrives in US (web, mail, or fax).
CPSC Product Safety
Consumer products must comply with applicable CPSC safety standards. General products: GCC (General Certificate of Conformity) based on manufacturer testing. Children's products: CPC (Children's Product Certificate) from CPSC-accepted third-party lab.

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Disclaimer: Figures are best-effort estimates based on April 2026 public regulations (§122, §232, §301, CBAM, RCEP, etc.). Verify with the relevant customs authority before trade decisions.