The 2014 FIFA World Cup hosts face Honduras in Miami on November 16, before taking on South American rivals Chile in Toronto on November 19.
Head coach Luiz Felipe Scolari had intended to select Atletico Madrid striker Costa following a fine start to the season that has seen him score 13 goals in all competitions.
However, Costa turned down the call of his homeland, signing a letter to the Brazilian Football Confederation (CFB) declaring his intention to use his Spanish citizenship to play for the world and European champions.
Costa's decision has seen Robinho drafted in by Scolari, with the 29-year-old in line to win his first cap since 2011.
There is disappointment for Robinho's former Milan team-mate Alexandre Pato, who misses out after featuring in three of their last four encounters.
Thiago Silva has been included in the 22-man squad despite struggling with a thigh injury, and he is joined by Paris Saint-Germain team-mates Marquinhos and Maxwell.
There is a strong Chelsea presence in the squad with four players from the Premier League club in contention to feature.
David Luiz has been named among the defenders, while Ramires, Oscar and Willian have all been selected.
The fixtures mark Brazil's final games of 2013 before they step up preparations for their home tournament next year.
