What it is and where the money goes
The Additional Freight for the Renewal of the Merchant Marine is a levy created to fund the development of the merchant marine and of shipbuilding and repair industry. Collection, audit and refunds sit with the Brazilian Federal Revenue, and transport data is reported by shipping lines, maritime agencies and freight forwarders in the Mercante system.
When the obligation arises
The taxable event is the effective start of unloading the vessel at a Brazilian port. The practical consequence is often missed: the obligation forms when the cargo arrives, not when the order is placed — and the importer who negotiates only the freight rate, without asking what is built into it, discovers that component after discharge.
What it is calculated on
The tax base is the remuneration for waterway carriage, not the value of the goods. That is why the charge weighs differently depending on volumetric weight, cargo value and route: a cheap, bulky shipment has high freight relative to the product, and the levy follows the freight. Rates and the exemption and suspension cases come from Law 10,893/2004 as amended by Law 14,301/2022, which reduced the percentage for long-haul and cabotage navigation to eight per cent; older guidance pages still circulate with the previous percentages, so confirm the current source before pricing.
Why it reaches your invoice if you do not pay it directly
Collection happens along the transport chain, but the cost is passed on. In practice it arrives three ways: inside the freight rate, as a separate line in the destination charges, or added to local fees. A comparison between carriers is invalid when one shows the levy in its price and the other does not — the incomplete quote is the one that looks cheaper.
What changes in the choice of route and mode
Waterway carriage carries a cost that does not exist in other modes, and the effect is largest where freight is heavy against product value. Cabotage, now taxed at the same rate as long-haul, may no longer be the expensive alternative it used to be. The decision, however, remains one of timing and tied-up capital: a smaller levy does not compensate a slower cycle if the product is seasonal.
Introductory guides to international trade processes, risks and decisions. Content is not a substitute for operation-specific technical, legal, tax or customs advice.