Importing jewelry from China requires understanding both the opportunities and the pitfalls. Brazil has specific import regulations that catch first-time buyers. The main costs beyond the product price are: Import Tax (II) at 30% of customs value, IPI at 15% for most jewelry items, PIS/COFINS, and ICMS which varies by state. For a product priced at $5 FOB China, your total landed cost is typically $9-11 per unit depending on your state of registration. The customs process requires a licensed customs broker (despachante aduaneiro). Many beginners make the mistake of undervaluing goods to reduce taxes — this is illegal and Brazilian customs is rigorous. Payment terms for first orders are typically 100% deposit via wire transfer or PayPal. The freight options are sea freight ($3-5 per kilogram, 25-35 days) or air freight ($8-12 per kilogram, 7-10 days). Common mistakes to avoid: accepting MOQ that is too high for your initial test order, not requesting samples before bulk production, failing to specify exact specifications, and choosing suppliers based solely on the lowest price. The best approach for a new importer is: First, order samples from 3-5 suppliers to evaluate quality and communication. Second, place a small stock order (20-50 pieces) to test the actual import process. Third, if satisfied, negotiate a larger custom order with your best supplier. Quality control in China is essential. For orders over $1000, hire a third-party inspection company.