Importing an Aircraft From the U.S. Into Brazil: ANAC Registration, Airworthiness and Import Taxes

Brazil has one of the largest general aviation fleets in the world, and Brazilian buyers regularly look to the U.S. for late-model airplanes with the equipment they want. To import an aircraft from the USA to Brazil, you work through three systems: the U.S. export process, Brazilian customs and import taxes, and ANAC, which registers the airplane in the Registro Aeronáutico Brasileiro and certifies it as airworthy. Most buyers use a specialized import company and a customs broker, a despachante, because the customs side is detailed and changes often.

This guide explains the sequence, the documents ANAC asks for at registration, how the import taxes work and where imports most often stall.

Before You Buy

  • Type validation. The model must hold a type certificate validated by ANAC. Popular U.S. types, including Cirrus models, are established in Brazil, but confirm the specific model and serial number with your Brazilian maintenance organization or import company.
  • Modifications. Every STC and major modification must be acceptable to ANAC. List them before you commit.
  • ANAC’s import requirements. ANAC publishes its requirements for imported aircraft, including what the U.S. export certificate must show, in its instruction IS 21-010. The FAA links to it as Brazil’s special import requirements.
  • The importer. Decide who will import the airplane: you as an individual, your company or a leasing structure. A company importing goods must be registered with the Receita Federal’s foreign trade system, RADAR, and import limits depend on the type of registration.

Our guide to buying an aircraft in the U.S. from overseas covers records review, the pre-buy and escrow.

Step by Step

1. Reserve the registration marks

According to the Brazilian government’s registration service, the first step is reserving the marks through ANAC’s RAB Digital system. The reservation is valid for one year. With the marks reserved, the airplane’s new Mode S code can be obtained before it leaves the U.S.

2. Export from the U.S.

The U.S. side issues the FAA Export Certificate of Airworthiness, which Brazil calls the CAE, to ANAC’s requirements. The FAA registration is cancelled for export, and the U.S. customs export filing is made before departure. See our guide to exporting an aircraft from the U.S..

3. Deliver the airplane

Most piston singles are flown to Brazil through the Caribbean or Central America and northern South America. The trip can take a week or more, with overflight and landing permissions needed along the way. See our guide to ferrying or shipping an aircraft overseas.

4. Customs clearance and import taxes

The airplane is cleared through Brazilian customs, the desembaraço aduaneiro, by a customs broker. For a light airplane classified under NCM 8802.20 and imported in 2026, the main taxes are:

  • Import duty (II): 0%.
  • IPI: 6.5%. Under Brazil’s tax reform, IPI is scheduled to fall to zero for most products from January 2027.
  • PIS and COFINS on import: a zero rate for aircraft in heading 88.02, under Law 10.865/2004.
  • ICMS: the state tax, reduced for aircraft under a long-standing CONFAZ agreement to an effective burden of about 4%. States renew the reduction periodically; Mato Grosso, for example, has extended it through December 31, 2026. Confirm your state’s current rule.

As a ballpark, that puts import taxes at roughly 11% of the customs value in 2026, before broker and Siscomex fees. Brazil’s consumption tax reform replaces PIS and COFINS with the new CBS from 2027 and phases in the state and municipal IBS from 2029, so the picture will keep changing. Confirm the current treatment with your broker before you agree on a price.

5. Initial technical inspection

The airplane undergoes an initial technical inspection, the VTI, to confirm it conforms to its validated type design and is airworthy.

6. Registration in the RAB

For an imported aircraft, the registration service lists these requirements:

  • The export certificate of airworthiness (CAE).
  • The initial technical inspection (VTI).
  • Customs clearance and the bill of sale.
  • Deregistration from the exporting country’s register. Proof that the airplane is not registered abroad is a condition of Brazilian registration.
  • Insurance on the aircraft.

The application is filed in RAB Digital, with a fee of R$1,000 for normal-category airplanes such as the SR22.

7. Certificate of airworthiness and recoding

The certificate of airworthiness is a separate act from registration. Once it is issued, reprogram the transponder and ADS-B equipment with the Brazilian Mode S address, recode and register the ELT for Brazil and update navigation databases to the correct coverage region.

How Long It Takes

With an experienced import company and complete records, two to three months from purchase to flying on Brazilian registration is a reasonable expectation. The variables are customs clearance, the scheduling of the technical inspection, any modifications ANAC needs to accept and the delivery flight itself.

Where Brazilian Imports Get Stuck

The importer’s registration. A company without the right RADAR registration cannot import the airplane, and changing the registration takes time.

Tax assumptions. Aircraft tax reliefs depend on classification, use and state. Agree on the tax treatment with your broker before the purchase price, not after.

Deregistration evidence. The airplane cannot be registered in Brazil while it still appears on the U.S. register.

Records and modifications that do not meet ANAC’s requirements, discovered at the technical inspection rather than before purchase.

Frequently Asked Questions

What taxes apply when importing an aircraft into Brazil?

In 2026, a privately imported light airplane typically pays 0% import duty, 6.5% IPI, a zero rate of PIS and COFINS on import and state ICMS at an effective rate of about 4%, which works out to roughly 11% of the customs value as a ballpark. IPI is scheduled to fall to zero in 2027, and the tax reform replaces PIS and COFINS with CBS, so confirm current rates with a customs broker.

What documents does ANAC require to register an imported aircraft?

The export certificate of airworthiness, the initial technical inspection, customs clearance and bill of sale, evidence of deregistration from the exporting country and aircraft insurance, filed through ANAC’s RAB Digital system after the marks have been reserved.

Can an individual import an aircraft into Brazil?

Yes. Individuals and companies can import aircraft. Companies need the appropriate RADAR registration with the Receita Federal, and the tax treatment can differ between individuals and companies.

The Bottom Line

Importing an aircraft from the USA to Brazil is well-trodden ground, but it rewards early planning. Choose the importer and the customs broker first, confirm ANAC validation and modifications before purchase, agree the tax treatment before the price and reserve the registration marks before the airplane leaves the U.S.

Aerista helps Brazilian buyers with every step on the U.S. side, from the search and records review through the pre-buy, closing, export and delivery flight, working alongside your import company and customs broker. Tell us what you are looking for, or browse the Aerista showroom.