Brazil 2026: zero import tax up to USD 50 under Remessa Conforme
Brazil ended the so-called 'taxa das blusinhas', the 20% federal import tax on small international purchases. Since May 2026, individuals buying up to USD 50 from platforms certified under the Remessa Conforme programme pay no federal import tax, and Congress confirmed this in a law sanctioned on 10 September 2026. The state tax ICMS is still charged, and sellers outside the programme do not get the benefit.
Checked against official sources: 2026-10
At a glance
What changed in 2026
Provisional Measure 1,357/2026, published on 13 May 2026, removed the federal import tax on international purchases up to USD 50. The Senate approved the measure on 3 September 2026 as a conversion bill, and President Lula sanctioned it on 10 September 2026. The benefit is for individuals buying through platforms certified by the Federal Revenue under the Remessa Conforme programme.
The law also lets the Finance Ministry adjust the rates for international remittances, set quantity and frequency limits, and act against splitting orders into smaller parcels. Goods bought this way cannot be used for resale or commercial purposes, and the Ministry must review the economic effects within three months and then at least every six months.
How purchases are taxed now
- Up to USD 50 through a Remessa Conforme platform: no federal import tax; ICMS still applies.
- From USD 50.01 to USD 3,000: a 60% federal rate with a fixed deduction; the law allows the Finance Ministry to reduce it to 30%.
- ICMS, the state tax, is charged at 17% to 20% depending on the destination state.
- From sellers outside the programme: 60% federal tax without the deduction, plus ICMS, usually collected after the parcel arrives rather than at checkout.
What it means for foreign sellers
Selling to Brazilian consumers through a platform certified under Remessa Conforme now gives a clear price advantage on low-value orders, because taxes are shown and collected at checkout and there is no federal import tax up to USD 50. Business-to-business imports are not affected: companies importing for resale use the normal import process with RADAR registration, import duty, IPI, PIS/COFINS and ICMS.
Step by step
- Decide whether you sell to consumers (remittances) or to companies (regular imports); the zero rate applies only to purchases by individuals.
- If you sell to consumers, check that your marketplace or your own store is certified under Remessa Conforme.
- Show the total price with ICMS at checkout, as certified platforms collect the taxes when the customer pays.
- Do not split orders to stay under USD 50; the law prohibits artificial splitting.
- For business buyers, follow the regular import process with the importer's RADAR registration.
Documents you usually need
- Commercial invoice or order confirmation
- Tracking and remittance data from the platform or carrier
- Proof of taxes collected at checkout
- For business imports: commercial invoice, packing list, bill of lading or air waybill
Common problems and how to avoid them
What to do: The zero rate applies only to purchases through Remessa Conforme certified platforms; outside it, 60% federal tax applies.
What to do: Artificial splitting to avoid tax is prohibited by the 2026 law.
What to do: ICMS, the state tax, is still charged at 17% to 20% even when the federal tax is zero.
What to do: Goods bought under the remittance regime cannot be resold; companies import through the regular process.
Sources
- Governo publica MP que isenta imposto federal em compras internacionais de até US$ 50 (13 May 2026) Canal Rural
- Senado aprova MP do fim da taxa das blusinhas; texto vai à sanção (3 September 2026) Congresso em Foco
- Lula sanciona medida provisória do fim da taxa das blusinhas (10 September 2026) Congresso em Foco
- Isenção da taxa das blusinhas em compras até US$ 50 é sancionada Fenacon
- Taxa das blusinhas: veja como ficam as compras internacionais Forbes Brasil
Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.
Port codes by country
Trade notes
Common questions
Has Brazil ended the 'taxa das blusinhas'?
Yes. Since May 2026, individuals buying up to USD 50 from Remessa Conforme platforms pay no federal import tax, and the law confirming it was sanctioned on 10 September 2026.
Is ICMS still charged on small purchases?
Yes, the state tax ICMS still applies, at 17% to 20% depending on the state.
What is the tax on purchases above USD 50?
Up to USD 3,000, a 60% federal rate with a fixed deduction applies, and the law allows the Finance Ministry to reduce it to 30%.
Does this apply to business imports?
No. The remittance regime is for purchases by individuals, not for resale; companies use the regular import process.
What is Remessa Conforme?
The Brazilian Federal Revenue's certification programme for e-commerce platforms that collect import taxes at checkout.
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