Export Tax
In Portuguese Export Tax is named Imposto sobre a Exportação and often referred to by the abbreviation IE.
According to the federal constitution the export tax is applied by the Brazilian Government for the exportation of domestic goods from Brazil or for the exportation of goods that have been nationalized.
Regardless of whether the good was purchased or donated, the IE will be applicable once it exits Brazil. The basis for calculation of this tax is the regular price of the product at the time of exportation.
The tax rate of IE is 30%, although the Federal Government may reduce or increase it, to achieve national exchange objectives and foreign trade policies. In case of elevation, the tax rate can not be higher than 150%.