Brazil Mining – Importation Process for Suppliers

Brazil stands as one of the top five mineral-producing countries in the world, with mining playing a vital role in its economy. While globally recognized for its vast iron ore reserves, the country also boasts significant production of copper, gold, nickel, niobium, manganese, bauxite, and tin.

Today, Brazil’s mining industry is undergoing a major transformation. Like many other regions, it is embracing digitalization and the integration of advanced technologies such as automation, artificial intelligence, and the Internet of Things (IoT). These innovations are reshaping operations by improving productivity, increasing safety, and driving long-term efficiency.

Yet despite this momentum, much of the expertise and cutting-edge technology still originates from outside Brazil. This presents a unique opportunity—and challenge—for international mining technology and service providers. On one hand, Brazil offers a large, growing, and innovation-hungry market. On the other, navigating the country’s complex tax landscape and regulatory environment makes importing technology and services costly and cumbersome.

High import taxes, overlapping regulations, and bureaucratic hurdles can significantly increase the final cost for end users. For foreign companies unfamiliar with Brazil’s business environment, this can be a major barrier to entry. However, with proper guidance and a trusted local partner, it is entirely possible to overcome these obstacles and operate successfully.

Below, we outline the key considerations and critical steps companies should be aware of when importing mining technology, equipment, and services into Brazil.

Step 1 – Obtaining the RADAR License

• The first requirement to import goods into Brazil is obtaining a RADAR registration from the Brazilian tax authority. This registration involves submitting specific documents and forms to customs authorities. While approval can be automatic, there are instances where the process may take several weeks. We recommend accounting for potential delays during this stage.
• There are two types of RADAR licenses: Limited and Unlimited. The Limited RADAR is available to companies with capital of up to USD $150,000 and permits imports with an estimated total value of up to USD $150,000 every six months. The Unlimited RADAR is available to companies with capital exceeding USD $150,000 and imposes no limits on import volume.
• We generally suggest starting with the Limited RADAR. If needed, companies can later request a Revision Procedure to upgrade to the Unlimited RADAR.

Practical Advice

• When incorporating the company, it is important to define the capital amount in the bylaws. At this stage, companies should assess how much they intend to import and which RADAR license will be appropriate.
• Companies may begin with the Limited RADAR and upgrade later. However, if substantial import volumes are expected, starting with the Unlimited RADAR may be more suitable.
• Note that the capital amount must be paid in and registered with the Central Bank before initiating the RADAR application. Given the amounts involved, this should be factored into the company’s startup budget.
• Companies should also consider how the RADAR timeline may affect operations. The RADAR application can only begin once the corporate bank account is open and capital is registered with the Central Bank. From this point, approval may take 2 to 4 weeks. As with any government process, delays are possible.

Step 2 – Enrolling in SECEX

• The importing company must also be registered in the Exporter and Importer Registry (Registro de Importadores e Exportadores – REI) with SECEX. This registration occurs automatically during the first import transaction.
• Once registered, the importer must obtain an Import License (LI) for the goods. In most cases, the license is automatically granted upon submission of the Import Declaration (DI).

Practical Advice

• This step is generally handled by the company’s Brazilian import specialist. Delays are uncommon since the process is mostly automatic.

Step 3 – Registering Importations with SISCOMEX

• All goods entering Brazil require customs clearance, which is a fiscal process used to verify the accuracy of import documentation.
• The first step involves registering the goods in SISCOMEX (the Brazilian Foreign Trade Electronic System) and with the Brazilian Federal Revenue (RFB). Federal taxes must be paid electronically through SISCOMEX, with information from the invoice and transport documentation (airway or port bill) entered during this process.
• Importing into Brazil is subject to several taxes, including Import Tax (II), IPI, ICMS, PIS-Import, and COFINS-Import. II and IPI rates depend on the product’s NCM code, while ICMS rates vary by state, typically ranging from 17% to 18%.
• Once all requirements are met, documents are submitted for customs clearance, which may proceed via different channels: automatic (green) or non-automatic (yellow, red, or grey).
• The issuance of customs clearance by the Brazilian Federal Revenue is the final step, authorizing release of goods to the importer. Depending on the importer’s purpose, there are special customs regimes that can facilitate this process.

Practical Advice

• A qualified Brazilian import specialist will handle this stage. Foreign companies should ensure they work with a knowledgeable expert to assist with registration and tax compliance.

Step 4 – Customs Regimes and Taxation

Temporary Admission

• This special regime allows the import of goods for a defined period, with full or partial suspension of applicable taxes (II, IPI, PIS-Import, COFINS-Import). ICMS suspension depends on state law.

Temporary Admission with Full Suspension

• Applies to goods not used for economic activity, such as those for cultural, scientific, trade, or sporting events; for testing; or covered under international cooperation agreements. The Federal Revenue sets the permitted stay based on importer documentation. If conditions are violated, all taxes become due.

Temporary Admission for Economic Use

• Applies when imported items are used to render services or produce goods in Brazil. Taxes are suspended proportionally, calculated at 1% per month (up to 100 months). If the item remains permanently, unpaid taxes must be settled.

Temporary Admission for Active Improvement

• Used when goods are imported for repair, assembly, or reconditioning and then re-exported. Taxes are fully suspended, excluding ICMS (state dependent). The goods must be owned by a foreign entity and described in a service contract.

Drawback Regime

• Allows import of raw materials and components tax-free, provided final products are exported. The Ministry of Development, Industry, and Commerce must approve the request.

• Suspension Drawback: taxes are suspended and later exempted upon export.

• Exemption Drawback: permits import of replacement materials after exporting taxed inventory.

Capital Asset Importation (Ex-Tarifário)

• If no domestic equivalent exists, Brazil may reduce import taxes to 0% for capital goods, including machinery and telecom equipment. This process takes around four months and requires approval from the Ministry of Development and CAMEX.

Conclusion

Importing goods and technology into Brazil presents a valuable opportunity—particularly in the mining and industrial sectors, where the demand for innovation is strong and growing. While the country’s regulatory environment is complex, companies that take a structured and well-informed approach can successfully navigate the process.

Understanding each step—from RADAR licensing and SECEX enrollment to selecting the appropriate customs regime—is critical to avoiding delays and managing costs. More importantly, working with the right local partners can save time, reduce risk, and ensure compliance across all stages of importation.

From a business perspective, early planning around capital requirements, timelines, and tax implications can help companies avoid disruptions to commercial operations. Those who view the importation process not just as a regulatory hurdle—but as a strategic investment in market entry—will be best positioned to gain long-term traction in Brazil’s competitive and opportunity-rich landscape.

Ax Legal helps industrial technology, engineering, and service companies to navigate the legal and commercial aspects of operating their business in Latin America. With deep knowledge of the industrial and natural resource sectors, we provide actionable and practical advice to help streamline our clients’ entries into Latin America, improve how they operate in the region, and to protect their interests.

Over the years, our team of legal and commercial advisors have developed a track record of working with companies of all sizes from Australia, Canada, the U.S., and Europe. The one common factor that connects our clients is that they are leaders in their field, providing innovative technologies and services to the industrial sectors.

To better understand how we can support you in the Region, please contact Cody Mcfarlane at cmm@ax.legal