Recent law ended exemption for international e-commerce under $50; all imports now subject to tax, with few exceptions
04/15/2025
Consumers who purchase products from international websites or bring goods from overseas travel are subject to paying Brazil’s Import Tax, a federal levy overseen by the Federal Revenue Service.
One of the agency’s stated goals is to protect the domestic market. In one of its tax education guides, the Federal Revenue Service noted that “by collecting import and export taxes, as other countries do, Customs protects the national industry, preserving jobs and our economy.”
How does the import tax work?
Any individual or business that brings or imports foreign goods for personal use or resale must pay fees associated with what’s known as “customs clearance”—the process of inspection and legalization of goods upon arrival in Brazil.
According to tax attorney Renata Bilhim, of law firm Toledo Advogados e Associados, both individuals and businesses are required to pay the Import Tax and the state-level Goods and Services Circulation Tax (ICMS), whose rates vary by state, during the clearance process.
The Import Tax rate ranges from 20% to 60% of the product’s final price.
In the case of businesses, other federal charges also apply, including:
- PIS (Social Integration Program);
- Cofins (Contribution for the Financing of Social Security);
- AFRMM (Additional Freight Charge for the Renewal of the Merchant Marine), a levy on ocean freight and import operations.
Ms. Bilhim noted that travelers arriving by air or sea who bring personal-use goods or items within the $1,000 exemption limit are not required to pay taxes. The exemption for land border crossings is $500.
Travelers selected for inspection by the Federal Revenue Service with goods exceeding the exemption limits must either:
- a) pay a 50% tax on the total value of the excess goods upon arrival;
- b) or have the goods seized for later auction or donation.
Exemptions
The Federal Revenue Service lists several categories of items exempt from import taxes. These include:
- Medicines imported by individuals for personal use, up to $10,000, for human treatment (cosmetics, supplements, and veterinary drugs do not qualify);
- Commercially valueless samples, such as single shoes or miniatures;
- Books, newspapers, and magazines;
- Brazilian phonograms and videograms;
- Goods replaced under warranty due to flaws;
- Imports by diplomatic missions, consular offices, or international organizations.
Until August 2024, international online purchases up to $50 were exempt from taxes. However, Federal Law No. 14902/2024 removed this exemption—now, all foreign purchases are subject to tax, regardless of value.
Importing companies or their legal representatives must file the Single Import Declaration (DUIMP)—which replaces the former Simplified Import Declaration (DSI) and Import Declaration (DI).
This unified electronic document must be submitted via the Siscomex Website, the federal government’s platform that consolidates customs, tax, and commercial information from both importers and exporters.
The measure is part of Brazil’s New Import Process (NPI), a federal initiative aimed at streamlining and reducing the bureaucracy involved in bringing goods into the country.
*By Priscilla The — São Paulo
Source: Valor International