Global Daily Tax News, Brazilian Senate Approves Tax Cut For E-Commerce Consignments, (Sep 8, 2026)

Brazil's Senate has signed off on Provisional Measure No. 1,357 of May 12, 2026, which waives taxes on low-value e-commerce consignments to Brazilian consumers.

The Provisional Measure, which came into force pending final approval from lawmakers after its issuance, 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 Provisional Measure, approved by the Senate on September 3, 2026, provided for a reduction to the 20 percent rate under the Programa Remessa Conforme program to zero percent, and a cut to the 60 percent rate to 30 percent.

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