Conversion Bill (PLV) 13/2026, which alters the taxation rules for international internet purchases made via postal remittances, has been enacted into law. The new legislation, originating from Provisional Measure (MP) 1,357, establishes an exemption from the 20% import duty on purchases up to US$ 50, repealing the levy popularly known as the "taxa das blusinhas".
New tax rates and specific exemptions
The statute introduces a simplified taxation regime applicable to foreign e-commerce platforms. In addition to zeroing the duty for purchases up to US$ 50 (approximately R$ 257), the legal text establishes a rate reduction from 60% to 30% for goods totaling up to R$ 3,000 per shipment.
During its passage through the National Congress, the original text underwent amendments. A key addition was the full import duty exemption for pharmaceutical drugs that do not have a domestic equivalent manufactured in Brazil.
Compliance rules and customs control
The application of this differentiated tax treatment is subject to two main requirements:
- The specific channel used for importation;
- The formal adherence of the foreign platform to the compliance program of the Receita Federal (Brazil’s Federal Revenue Service).
The legislation grants the Ministry of Finance the authority to adjust import duty rates. Additionally, the federal government is authorized to establish quantitative and frequency limits on purchases. The objective is to implement control mechanisms that prevent the artificial splitting of shipments and deter the use of the simplified regime for commercial or resale purposes.
Impact assessment and the Sino-Brazilian market
The exemption generated debates with domestic industry sectors, which voiced concerns regarding potential unfair competition from foreign companies, particularly those operating out of China. In response to these concerns, the statute provides for continuous monitoring mechanisms.
The Ministry of Finance must conduct periodic assessments of the economic effects of the exemption.
Practical considerations for investors and platforms
For cross-border e-commerce companies and foreign investors operating along the China-Brazil corridor, the new legislation reinforces the need for regulatory compliance. Benefiting from the reduced or zero rates requires strict integration with the customs compliance programs of the Receita Federal, requiring operational, logistical, and tax adjustments for platforms active in the Brazilian market.
This content is for informational purposes only and does not constitute legal advice. For guidance on specific matters, consult a qualified lawyer.
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