In Brazil, import taxes on a laptop shipped by courier can come close to the value of the device itself: a flat 60% federal import tax, then state ICMS calculated on top. For US companies equipping an employee in Brazil, the procedure below keeps the shipment inside the simplified courier regime, with the right tax ID, an Anatel-compliant model and the tax bill decided before the parcel leaves.
Estimated time: 1 to 2 hours of preparation per device · Level: intermediate · Prerequisites: the employee's CPF, the device's model and serial number, a courier account · Verified on: Brazilian and US regulations as of September 2026
What you need before starting
The two details that block most shipments to Brazil are the recipient's tax ID and the total customs value. Gather the items below before booking, and settle internally who pays Brazilian taxes, since the amount is large enough to need approval.
- The employee's CPF (Brazilian individual taxpayer number) and their full name and address as registered with it.
- Device details: brand, model, serial number, purchase value and country of origin.
- The model's Anatel homologation status, checked in Anatel's certification system.
- A courier account (DHL, FedEx or UPS) for international shipments with lithium batteries.
- An approved tax budget and a decision on whether your company prepays it.
Step 1: Keep the shipment inside Brazil's courier regime
Brazil's express courier channel handles international consignments whose customs value, including freight and insurance, does not exceed US$3,000. Within that limit the carrier clears the parcel under the simplified tax regime (RTS). Above it, the import becomes a formal import with a broker and a registered importer, which a remote employee cannot usually manage.
- Check the total customs value. The simplified regime applies to international consignments of up to US$3,000 sent to individuals or companies (Receita Estadual RS). Add freight and insurance to the laptop price: a US$2,900 device with US$200 of freight already exceeds the limit (18 Cargas).
- Check Anatel compliance. A laptop with Wi-Fi or Bluetooth is a telecommunications product in Brazil. If the model is homologated by Anatel, no extra step is needed. If not, Anatel's "own use" route applies only to products that can be homologated by declaration of conformity and whose value stays within the Receita Federal limits (Anatel, Ato 18086/2025). Checking the model beforehand avoids a hold at customs.
How to check it worked: the customs value including freight is under US$3,000 and the model's Anatel status is confirmed.
Step 2: Prepare and secure the laptop
Prepare the laptop so that it is useful the day it arrives and protected if it is lost or held in transit. That means enrolling it in your device management tool, encrypting the disk and removing anything that should not travel, before it goes into the box.
- Enroll the device in your MDM so it can be locked or wiped remotely.
- Turn on disk encryption (FileVault on macOS, BitLocker on Windows).
- Remove local admin accounts, saved passwords and any data that is not needed on the employee's side.
- Record the serial number: it goes on the invoice and customs may compare it with the device.
How to check it worked: the device shows as managed and encrypted in your MDM console, and the serial number is recorded.
Step 3: Add the employee's CPF to the shipment
Brazilian courier imports are processed in the name of the recipient, identified by their tax number: the CPF for an individual. Put the employee's CPF on the commercial invoice and the air waybill (Urban Remessas), together with their name and address exactly as registered.
ICMS, the state tax, is paid to the state where the recipient lives, through a collection form issued in the recipient's name (Convênio ICMS 60/2018). The address therefore matters for the tax rate, not only for delivery. Ask the employee to confirm their CPF and full address, including the CEP (postal code), before you book.
How to check it worked: the CPF, name and address on the booking match the employee's own confirmation.
Step 4: Prepare the commercial invoice and US export paperwork
The commercial invoice is the basis for the Brazilian tax calculation, so it must be precise and carry the real value. On the US side, check whether the shipment needs an Electronic Export Information filing, which applies above US$2,500 per Schedule B number.
On the invoice, include:
- the exact description ("Laptop computer", brand and model);
- HS code 8471.30 and the serial number;
- the real value, freight and insurance, and the country of origin;
- the recipient's CPF and the purpose (company equipment provided to an employee, not for resale).
EEI must be filed in the Automated Export System when the value per Schedule B number exceeds US$2,500, or when an export license is required (trade.gov). A laptop close to the Brazilian US$3,000 ceiling can cross the US threshold: file the EEI and pass the ITN to the carrier before pickup. Confirm the laptop's export classification (ECCN) with the manufacturer.
How to check it worked: the invoice matches the device and carries the CPF, and you know whether an EEI and ITN are required.
Step 5: Budget the 60% import tax plus ICMS
Under the simplified courier regime, Brazil charges a single 60% import tax on the customs value, meaning the laptop price plus freight and insurance (Receita Estadual RS). State ICMS is then added, at 17% to 20% depending on the state (Receita Federal).
ICMS is calculated "por dentro", which means its own amount is included in its base. Combined with the 60% import tax, the total tax on a courier import can approach 100% of the product's value (Urban Remessas). The reduced rates of the Remessa Conforme programme apply to individuals buying from certified e-commerce sites, not to equipment a company sends to an employee.
Because the amount is so high, prepaying it (DDP) is the only workable option for most employers: under DAP, the carrier advances the taxes and then bills the recipient before release. Declare the real value; the base includes everything paid for the goods and their transport.
How to check it worked: the booking shows who is billed for duties and taxes, and the amount is approved internally.
Step 6: Pack the laptop and label the lithium battery
A laptop travels with its lithium-ion battery installed, which makes it a regulated item for air transport. Most business laptops use batteries of 100 Wh or less, which fall under the simplified rules for batteries contained in equipment. Pack it so it cannot move or switch on, and label it the way the carrier expects.
Under IATA Packing Instruction 967, Section II applies to lithium-ion batteries of 100 Wh or less contained in equipment (DHL guide, IATA DGR). In practice:
- Switch the laptop off completely (not in sleep mode) and pack it with its charger.
- Use a rigid box with cushioning on all sides, ideally the original packaging inside a second carton.
- Declare the lithium battery when booking; the carrier adds the UN3481 handling mark and the statement required on the air waybill.
How to check it worked: the carrier has accepted the booking with the lithium battery declared.
Step 7: Monitor clearance and tax payment in Brazil
In Brazil, a courier parcel is released only after the Receita Federal has cleared it in the Siscomex Remessa system and the ICMS has been paid to the recipient's state. Holds usually come from a missing or mismatched CPF, a value query, or an Anatel check on a non-homologated device.
If you chose DAP, warn the employee that the carrier will contact them with a payment request before delivery. Once the laptop arrives, ask them to power it on and check that it reports in your MDM. Keep the invoice, air waybill and tax receipts for any future return or repair.
How to check it worked: the device is delivered, powered on and reporting in your MDM console.
Common mistakes and how to fix them
Shipments to Brazil fail for reasons specific to its courier regime: the value ceiling, the tax ID and the size of the tax bill. The table lists the most frequent errors and how to avoid them.
| Mistake | Fix |
|---|---|
| Laptop price under US$3,000 but freight pushes the total over the limit | Calculate the customs value with freight and insurance before booking, or choose a model that fits under the ceiling |
| CPF missing or wrong on the invoice | Get the CPF from the employee in writing and copy it on both the invoice and the air waybill |
| Employee surprised by a tax bill close to the laptop's price | Prepay duties and taxes (DDP) and tell the employee nothing is due on delivery |
| Model not homologated by Anatel | Check Anatel's certification system before buying for an employee in Brazil |
| Several laptops split into small parcels to stay under US$3,000 | Do not split a larger shipment artificially; use a formal import for bulk equipment |
Going further
The tax load on courier imports is the main reason shipping from the US does not scale for Brazilian teams. Plan returns before the first shipment too: sending a laptop back out of Brazil for repair or at the end of a contract requires its own export formalities, which the carrier can confirm.
At scale, shipping from the US one device at a time becomes slow and expensive. Companies hiring several people in Brazil often switch to sourcing laptops locally, which removes the import step entirely. Fleet delivers IT equipment to employees in more than 150 countries, pre-enrolled in your MDM, through local suppliers (Fleet).
For the method that applies to any destination, read our complete guide to shipping a laptop to a remote employee.
Recap checklist
- Customs value including freight under US$3,000, Anatel status checked
- Device enrolled in MDM and encrypted, serial number recorded
- Employee's CPF, name and address confirmed
- Invoice complete with CPF; EEI filed if above US$2,500
- 60% import tax plus ICMS budgeted, prepaid (DDP)
- Lithium battery declared, laptop packed switched off
- Clearance followed, delivery confirmed in MDM
Simplify laptop shipping to Brazil with Fleet
Getting a laptop from the US to an employee in Brazil doesn't have to mean staying under the US$3,000 courier ceiling, checking Anatel homologation, collecting CPFs and prepaying 60% import tax plus ICMS yourself. You can do it manually, but every step adds time, risk and extra cost.
Fleet runs the entire process end to end in one platform, across 150+ countries, from the moment someone signs their offer to the day they leave:
- Local sourcing: buy or lease Macs and PCs from Fleet's catalogue, sourced locally so the courier ceiling, customs and import taxes of a cross-border shipment drop out of the process
- Fast delivery: devices are delivered to employees in Brazil and 150+ countries in under 5 days
- Ready on day one: laptops arrive pre-configured, with the employee's tools installed and your security policies enforced through Fleet's MDM
- Real-time visibility: every device, every employee and every security status tracked in one dashboard, connected to your HR tools
- Onboarding and offboarding in a few clicks: order a device when someone joins; when they leave, transfer it to a colleague or let Fleet retrieve, wipe, store and redeploy it locally, with no re-export needed
- IT support on Slack: your employees get help with device issues, replacements and access changes where they already work
Book a demo and see how Fleet helps you equip teams in Brazil and beyond.
FAQ
How much tax will a laptop shipped to Brazil cost?
Under the courier regime, the import tax is 60% of the customs value (price, freight and insurance), then ICMS of 17% to 20% is added depending on the state. Because ICMS is calculated on a base that includes itself and the import tax, the total can approach the value of the laptop.
Does my employee need a CPF to receive a laptop from the US?
Yes. Courier imports into Brazil are cleared in the recipient's name, identified by their CPF, and the state tax is collected in that name. Without a correct CPF on the invoice and air waybill, the parcel cannot be cleared.
What happens if the laptop is worth more than US$3,000?
The shipment no longer fits the express courier regime and must go through a formal import, with a customs broker and an importer registered in Siscomex (Radar). For a single remote employee, choosing a model below the limit or sourcing the laptop in Brazil is usually simpler.
Can the company pay Brazilian import taxes instead of the employee?
Yes, by booking the shipment with duties and taxes billed to the sender (DDP). The carrier pays the Brazilian taxes at clearance and invoices your company, so the employee receives the laptop without a payment request.
Conclusion
A laptop reaches an employee in Brazil without surprises when its total customs value stays under US$3,000, the CPF is on every document, the model is Anatel-compliant and the 60% import tax plus ICMS is prepaid.
See how Fleet handles this in practice
200+ devices, sourced locally and delivered pre-configured to 150 countries — buy or lease, same price.




