In 2023, Brazil changed its import tax regulations. Understand how to navigate this new system and easily sell online to Brazil.
As Latin America’s largest e-commerce market, Brazil is ripe for cross-border merchants aiming to expand internationally and increase revenue. According to the Webshoppers report, 68% of online shoppers in Brazil purchase from cross-border websites, and 40% have purchased two to three times in the first half of 2023 from e-commerce stores abroad.
With new import tax regulations in place, cross-border merchants selling goods to Brazil must keep pace with the new scenario in order to thrive in the region’s e-commerce market. We’ve rounded up the most important information you need to sell online goods in Brazil. Check it out!
Import Tax in Brazil: Then vs. Now
In the previous model, items up to US$50 sent between individuals were exempt from taxation. If a commercial purpose were proven, the merchandise would be taxed at 60%. Meanwhile, goods valued between US$500 and US$3,000 were subject to a 60% import tax plus the ICMS (Tax on Circulation of Goods and Services).
However, the Brazilian government has recently issued new tax regulations. Starting from August 1, 2023, the federal government will not impose taxes on imported goods valued at up to US$50. However, all online purchases arriving in Brazil, including items up to US$50, will be subject to the ICMS at a rate of 17%. Purchases between US$50 and US$3,000 will also be subject to an additional 60% tax.
These regulations apply to businesses participating in the Remessa Conforme program.
Comparative Table
| Then | Now | |
| Products up to US$50 | Exemption for parcels between individuals | Federal exemption for any parcel + 17% ICMS |
| Products above US$ 50 | 60% tax if a commercial purpose is proven | 60% import tax + 17% ICMS |
| Products between US$ 500 and US$ 3mil | 60% import tax + state’s ICMS | 60% import tax + 17% ICMS |
Fonte: Agência Brasil/ Ministério da Fazenda
What is Remessa Conforme?
The Remessa Conforme is a tax compliance program launched by the Brazilian Federal Revenue Service (Receita Federal) on August 1, 20203. The program aims to warrant cross-border merchants selling online to Brazil from tax and customs advantages – such as exemption from import taxes for purchases up to USD 50. Companies like Shein and Shopee have already asked to join the program.
*Latest update in September 2023.
Comments
Dear Sirs,
Nowadays, products under the total value of USD 100 are not taxed in Brazil, Decreto-Lei n.º 1.804/80, artigo 2º, II.
Thank you in advance.
Rodrigo Zarth
Os tribunais entendem que não deve-se taxar compras cujo destinatário seja uma pessoa física, caso o valor total (objeto + postagem) seja inferior a $100.00.
Se o objeto for retido pela receita, deve-se entrar em contato com a ouvidoria dos correios.
Caso não seja liberado, deve-se entrar com ação no Juizado Especial Cívil, e o responsável por reter o objeto poderá ser acionado por infringir o Art 33 da Lei 13.869/2019.
Obrigado.
Rodrigo Zarth
Técnico Judiciário Federal