Brazil: Implemented Federal Tax Office e-commerce import tax rules

On 1 August 2024, the taxation rules for e-commerce imports enter into force. The tax rules aim to balance tax equity between foreign and domestic products to ensure fair competition for Brazilian producers and enhance import controls. In particular, the rules include a 20% tax on purchases up to USD 50, and a 60% tax (with a USD 20 deduction) on items valued between USD 50.01 and USD 3’000. Imports of medicines up to USD 10’000 and shipments registered by 31 July 2024 remain tax-exempt. Furthermore, the rules mandate platforms to provide clear tax information at purchase, ensuring faster customs clearance.