Tax reform on imports: IBS, CBS and cClassTrib | Volion
What changes for importers with the CBS and the IBS, the new cClassTrib code and the 2026 to 2033 timeline. Based on EC 132/2023 and Complementary Law 214/2025.
What changes on imports
The reform creates two consumption taxes that now apply to imports of goods and services. The CBS is federal and replaces PIS and Cofins. The IBS is state and municipal and replaces ICMS and ISS. Taxation follows the destination principle, so the import rate matches the domestic rate for the same good or service. It reaches any importer, individual or company, regular or occasional. The Import Duty stays in place and becomes part of the calculation base of the IBS and the CBS.
Basis: EC 132/2023 and Complementary Law 214/2025, art. 63.
Transition timeline (2026 to 2033)
The change is gradual, year by year.
| Year | What happens on imports |
|---|---|
| 2026 | Test phase. CBS at 0.9% and IBS at 0.1%, with payment waived if the ancillary obligations are met. You already have to report the IBS and CBS fields and the cClassTrib on tax documents. |
| 2027 | CBS in force and the end of PIS and Cofins. The Selective Tax begins. The IPI drops to zero, kept only in a residual way for products that compete with the Manaus Free Trade Zone. |
| 2029 to 2032 | IBS transition, with a progressive reduction of ICMS and ISS each year. |
| 2033 | Full system. PIS, Cofins, ICMS, ISS and IPI end. The CBS, the IBS and the Selective Tax remain. |
What the cClassTrib is
The cClassTrib is the Tax Classification Code that identifies, on each item of the tax document, which IBS and CBS rule of Complementary Law 214/2025 applies to the operation. It travels alongside the IBS/CBS CST and shares its first three digits. The cClassTrib is not the same as the NCM. The NCM classifies the good, while the cClassTrib reflects the tax treatment. The same NCM can carry different cClassTrib codes depending on the operation. The rules are in Technical Note 2025.002 of the NF-e Portal, which receives new versions often.
From August 3, 2026, tax documents without the IBS and CBS fields start to be rejected (NF-e Portal, NT 2025.002).
II, IPI and the new taxes
On imports, the Import Duty (II) stays in place and becomes part of the base of the IBS and the CBS. The IPI rate drops to zero from 2027, except for products that compete with the Manaus Free Trade Zone. The Selective Tax is new and also applies to imports of goods harmful to health or the environment. Under the full system, the importer deals with II, the Selective Tax where applicable, IBS and CBS, in place of II, IPI, PIS/Cofins-Import and ICMS.
How importers can prepare
Practical steps for the transition.
Map NCM and tax treatment
For each imported product, work out the correct IBS/CBS CST and cClassTrib. Remember that the cClassTrib does not map to the NCM one to one.
Use the 2026 test phase
Issue and validate documents with the IBS and CBS groups even without payment, and treat 2026 as a real validation of the data.
Adjust the ERP and the NF-e system
Bring the systems in line with Technical Note 2025.002 and make sure the fields are filled in before the August 3, 2026 cutoff.
Review cost and pricing
Recalculate the import cost with the II in the IBS and CBS base, the end of PIS/Cofins and of the IPI from 2027, and the use of credits.
Follow the regulation
Monitor the rules from the IBS Steering Committee, the decrees and the Federal Revenue Service, since reference rates and some rules are still being issued.
Frequently asked questions about the reform on imports
Official sources
Content based on the reform legislation and official sources of Brazilian foreign trade.
- Constitutional Amendment No. 132/2023
Consumption tax reform in the Constitution
- Complementary Law No. 214/2025
Rules for IBS, CBS and the Selective Tax, including imports (art. 63)
- NF-e Portal, Technical Note 2025.002
cClassTrib, IBS/CBS CST and the tax groups on the NF-e and NFC-e
- Ministry of Finance, Tax Reform
Official page on the regulation
Get your operation ready for IBS and CBS
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