How to Import Mining Technology and Equipment into Brazil

Brazil is one of the world’s leading mining markets. Best known for its iron ore industry, the country also produces significant quantities of copper, gold, nickel, niobium, manganese, bauxite, and tin. Mining remains an important part of Brazil’s economy and continues to attract substantial domestic and international investment.

At the same time, Brazil’s mining industry is changing. Mining companies are increasingly looking for technologies that can improve productivity, reduce operational risks, strengthen safety, and support more informed decision-making. Automation, artificial intelligence, remote operations, advanced sensors, data analytics, and the Internet of Things are becoming increasingly relevant across the sector.

Much of the specialist knowledge and advanced technology required to support this transformation still comes from outside Brazil. This creates a significant opportunity for international mining technology, equipment, and service companies.

However, opportunity does not automatically translate into an easy market entry.

Brazil has a complex import, customs, and tax system. Import duties, product-specific approvals, state taxes, documentation requirements, and administrative procedures can substantially increase the final cost of equipment. They can also cause unexpected delays when they are not addressed before the goods are shipped.

For foreign companies unfamiliar with the Brazilian system, the import process can appear difficult and expensive. Nevertheless, with early planning, accurate product classification, and experienced local support, these challenges can be managed.

Below, we explain the principal steps and practical considerations involved in importing mining technology and equipment into Brazil.

Step 1 – Obtain Authorization to Operate in SISCOMEX

A Brazilian company that intends to import goods in its own name must generally be authorized to operate in SISCOMEX, Brazil’s integrated foreign trade system.

This authorization is commonly referred to in the market as a RADAR license, although the formal process is known as habilitação no SISCOMEX. Applications are normally submitted through the Habilita system in the Portal Único SISCOMEX.

Brazil currently has three principal authorization categories:

• Express: Available only to certain types of companies, including publicly traded companies, their wholly owned subsidiaries, public companies, and certain government-controlled entities.
• Limited: Divided into operational limits of US$50,000 or US$150,000.
• Unlimited: Available when the company’s estimated financial capacity supports operations above the Limited thresholds.

The category is not selected solely on the basis of the capital stated in the company’s bylaws. The Federal Revenue Service assesses the company’s estimated financial capacity and uses this assessment to determine the applicable authorization and operational limit. Some applications are approved automatically, while others may be referred for further review.

When the automatically calculated limit is insufficient, the company may request a review of its estimated financial capacity and submit supporting documentation.

Practical Advice

Import planning should begin when the Brazilian company is incorporated—not when the first shipment is ready to leave.

The company should estimate the value of the equipment it expects to import during its first year of operations. This will help determine whether the Limited authorization is likely to be sufficient or whether the company should prepare for an Unlimited authorization.

For newly incorporated foreign-owned companies, the following items should be coordinated carefully:

• The capital stated in the company’s incorporation documents;
• The amount of capital that will actually be contributed;
• The opening of the Brazilian corporate bank account;
• The registration of foreign investment in Brazil, where applicable;
• The expected value and frequency of imports; and
• The evidence available to demonstrate the company’s financial and operational capacity.

Companies should also include a reasonable time buffer in their commercial planning. Although authorization may be granted automatically, an application that requires additional analysis or documentation can take longer.

Step 2 – Classify the Goods and Confirm Licensing Requirements

Before importing equipment, the company must determine the correct NCM classification for each product.

The NCM, or Nomenclatura Comum do Mercosul, is the tariff classification used by Brazil and the other Mercosur countries. It is one of the most important elements of the import process because it helps determine:

• The applicable import taxes;
• Whether a product requires prior authorization;
• Which government agency may need to approve the import;
• Whether technical certifications or product registrations are required;
• Whether a special customs or tax regime may be available; and
• What information must be included in the import declaration.

Depending on the product, approval may be required from agencies such as INMETRO, ANATEL, IBAMA, ANVISA, MAPA, or another competent authority.

Companies are no longer required to enroll in the former SECEX Exporter and Importer Registry, known as the REI. That registration was formally discontinued in 2021. The focus is now on the company’s SISCOMEX authorization and the administrative requirements applicable to the specific product and transaction.

Some imports may require a License, Permit, Certificate or Other Document, known as an LPCO. Operations still processed through the former system may require an Import License, or LI. Whether approval is required depends on the product’s NCM, its technical attributes, the intended use of the product, and the nature of the transaction.

Product classification and licensing requirements should be confirmed before the equipment is shipped—and ideally before a final price is quoted to the Brazilian customer.

An incorrect NCM classification can result in:

• Incorrect tax calculations;
• Missing regulatory approvals;
• Customs delays;
• Additional storage and demurrage charges;
• Fines or penalties; and
• Problems issuing the Brazilian invoice after importation.

Technical equipment can be particularly difficult to classify. Product catalogues, technical specifications, drawings, photographs, operating manuals, and intended-use descriptions may be required to determine the appropriate classification.

A customs broker or import specialist should therefore review the equipment at an early stage, working together with the company’s legal and tax advisors where necessary.

Step 3 – Register the Import and Complete Customs Clearance

All goods entering Brazil must go through customs clearance.

Brazil is progressively replacing the traditional Import Declaration and Import License process—known as DI and LI—with the Single Import Declaration, or DUIMP, and the LPCO system in the Portal Único SISCOMEX.

The transition is being implemented in stages. As a result, the correct process will depend on the product, the government agencies involved, and the import date. Importers must verify whether the transaction should be processed through DUIMP or whether a legacy procedure remains temporarily available.

During the import process, information from the commercial and transportation documents must be registered in SISCOMEX. Documents commonly required include:

• Commercial invoice;
• Packing list;
• Bill of lading or airway bill;
• Freight and insurance information;
• Product descriptions and technical documents;
• Certificate of origin, where applicable;
• Import approvals or LPCOs; and
• Information regarding the importer, exporter, manufacturer, and transaction.

The applicable import taxes will depend on the product, its NCM classification, the state through which it is imported, the intended use of the goods, and any available tax or customs benefits.

Import taxation may include:

• Import Tax;
• IPI;
• PIS and COFINS on imports;
• ICMS;
• AFRMM in maritime operations; and
• Other charges, fees, or transitional taxes applicable to the transaction.

Brazil is currently implementing a major consumption-tax reform involving the introduction of CBS and IBS and the gradual replacement of several existing taxes. For this reason, the precise tax treatment should always be confirmed according to the legislation in effect on the expected import date.

Once the declaration and supporting documents have been submitted, customs may:

• Release the goods automatically;
• Conduct a documentary review;
• Require a physical inspection; or
• Apply additional customs controls.

The goods can only be delivered to the importer after the customs authority has completed the clearance process and authorized their release.

Practical Advice

Foreign companies should work with a qualified customs broker and import specialist who understands the equipment being imported.

Before shipment, the company should confirm:

• The correct NCM classification;
• The estimated landed cost;
• Whether an LPCO or other approval is required;
• Whether approval must be obtained before shipment;
• The documents that must be issued by the foreign supplier;
• The appropriate port, airport, or state of entry; and
• Whether a special customs or tax regime could reduce costs.

A small error in the product description, invoice, shipping documents, or licensing process can delay the entire shipment.

Step 4 – Evaluate Special Customs Regimes and Tax Benefits

Brazil has several special customs regimes that may reduce or suspend taxes in appropriate circumstances.

The correct regime will depend on why the equipment is entering Brazil, how long it will remain, who will use it, and whether it will later be exported.

Temporary Admission

Temporary Admission allows certain goods to enter Brazil for a defined period without being treated as a permanent import.

Depending on the purpose of the goods, the regime may provide full suspension or proportional payment of federal import taxes. The treatment of state taxes, particularly ICMS, depends on the applicable state legislation.

Temporary Admission with Full Suspension

Full suspension may be available when goods enter Brazil temporarily without being used directly in an economic activity.

Examples may include equipment imported for:

• Trade shows and exhibitions;
• Scientific, cultural, or sporting events;
• Demonstrations;
• Certain tests and evaluations;
• International cooperation projects; or
• Other temporary purposes permitted by law.

The importer must demonstrate the temporary purpose of the goods and comply with the authorized period of stay.

At the end of the regime, the equipment must normally be re-exported or placed under another legally permitted customs treatment. Failure to comply with the conditions may result in the suspended taxes, interest, and penalties becoming payable.

Temporary Admission for Economic Use

This regime may apply when imported equipment will be used to provide services or carry out an economic activity in Brazil for a limited period.

Instead of paying all federal import taxes at the time of entry, the importer generally pays an amount proportionate to the period during which the equipment remains in Brazil.

This can be relevant for equipment used under:

• Rental agreements;
• Equipment leases;
• Service contracts;
• Demonstration projects involving commercial activity;
• Pilot operations; or
• Temporary mining and industrial projects.

If the equipment later becomes a permanent import, the remaining taxes and other applicable charges must be settled.

Temporary Admission for Active Improvement

This regime applies when goods enter Brazil temporarily to undergo a specific operation before being re-exported.

It may be used for activities such as:

• Repair;
• Maintenance;
• Assembly;
• Renovation;
• Reconditioning; or
• Other authorized processing.

Federal import taxes may be suspended, provided the legal requirements are met and the goods are re-exported within the authorized period.

Brazil’s Federal Revenue Service maintains separate rules for temporary admission with full suspension, economic use, and active improvement. Each regime requires careful documentation and ongoing compliance.

Drawback

The Drawback regime is primarily intended for companies that import or purchase inputs to manufacture products that will later be exported.

It can provide suspension or exemption from certain taxes on imported or locally acquired raw materials, components, intermediate products, and packaging used in the production of exported goods.

The main forms include:

Drawback Suspension

Taxes are suspended when the inputs are imported or purchased. The company must subsequently complete the required exports within the applicable conditions and deadlines.

Drawback Exemption

A company that previously imported or purchased taxed inputs and used them to produce exported goods may be permitted to acquire replacement inputs with tax relief.

Drawback is generally more relevant to companies manufacturing or assembling products in Brazil for export than to companies importing finished equipment for permanent use in the Brazilian market.

Ex-Tarifário for Capital Goods

The Ex-Tarifário mechanism may temporarily reduce the Import Tax applicable to certain capital goods and information or telecommunications equipment when there is no equivalent product manufactured in Brazil.

This can be highly relevant to foreign mining technology and equipment suppliers, particularly when the equipment is specialized and not available from a Brazilian manufacturer.

The reduction is not automatic. The product must qualify as a capital good or information and telecommunications good, and the application must satisfy the technical and procedural requirements.

Before filing a new application, companies should confirm whether an existing Ex-Tarifário already covers the equipment. If no existing benefit applies, a new request may be submitted to the Ministry of Development, Industry, Commerce and Services for review and decision by the competent authorities.

The process can take several months, particularly when technical questions are raised or Brazilian manufacturers oppose the application. It should therefore be considered well before the expected import date.

Conclusion

Brazil represents a valuable opportunity for international mining technology, equipment, engineering, and service companies.

The market is large, technically sophisticated, and increasingly interested in solutions that can improve efficiency, safety, sustainability, and operational performance. However, companies must be realistic about the complexity of bringing equipment into the country.

Successful importation requires more than arranging freight and completing a customs declaration. Companies must understand:

• How the Brazilian importer will be structured;
• Whether it has sufficient authorization and financial capacity to import;
• How each product should be classified;
• Which taxes will apply;
• Whether regulatory approval is required;
• Which documents must be prepared before shipment; and
• Whether a special customs or tax regime could reduce the overall cost.

These issues should be addressed as part of the company’s market-entry strategy, rather than after a customer has already placed an order.

Early planning can help companies provide more accurate quotations, avoid delays, manage their landed costs, and protect their relationships with Brazilian customers.

Most importantly, companies should work with local professionals who understand how legal, tax, customs, banking, and operational requirements interact. The right local support can turn importation from an unexpected obstacle into a manageable part of building a long-term business in Brazil.

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