Global Daily Tax News, Brazil Waives Tax On Low-Value B2C Consignments, (May 14, 2026)

The Brazilian Government has enacted Provisional Measure No. 1,357 of May 12, 2026, which waives taxes on low-value e-commerce consignments to Brazilian consumers.

The Provisional Measure reverses an earlier policy instituted by the Government in 2024, which had been intended to level the playing field for local businesses in competition with large e-commerce platforms.

From August 1, 2024, the Government introduced a new 20 percent duty on low-value business-to-consumer consignments worth up to USD50, based on the CIF value rather than FOB (that is, newly including the cost of insurance and freight), in addition to ICMS of 17 percent.

Further, a 60 percent levy applied from this date on consignments with a CIF value exceeding USD50 and up to USD3,000, with liability reduced by USD20 for each consignment, alongside 17 percent ICMS.

These tax rules were available only to companies registering with the Government under its Programa Remessa Conforme program. Otherwise all consignments worth up to USD3,000 would be liable to a flat 60 percent tax rate, plus ICMS of 17 percent.

The new Provisional Measure now provides that the 20 percent rate under the Programa Remessa Conforme program has been reduced to zero percent, while the 60 percent rate has been reduced to 30 percent.

The Provisional Measure became effective immediately from the date of its publication on May 12, 2026.