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Regulatory Radar · Brazil · Tax

Brazil's CBS consumption tax applies to small imports from 2027

Adopted · updated 27 September 2026 · reviewed 23 October 2026 · South America
Next date: 1 Jan 2027

From 1 January 2027 the federal consumption tax CBS takes full effect and PIS and Cofins end; from 2029 to 2033 the subnational IBS gradually replaces ICMS and ISS. Low-value international purchases, including those up to US$50, will be subject to CBS from 2027, with one estimate putting the federal burden at about 9.43%. Customs systems are being adapted: Remessa Conforme platforms must show IBS and CBS at checkout under a May 2026 ordinance that also grades them Gold, Silver or Bronze, and the import declaration (DUIMP) gained item-level IBS and CBS fields on 27 September.

For a parcel The zero federal import tax does not mean zero federal tax: from 2027 a small parcel will carry CBS, and checkout data must show it.

Key dates

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Who it hits

Cross-border platformsCouriers and Remessa Conforme carriersBrazilian importers

What to prepare

  • Model Brazil landed cost for 2027 with CBS on top of ICMS, even at the zero import-tax rate
  • Align checkout and clearance data with the Remessa Conforme ordinance to protect your tier rating
  • Write tax-change clauses into 2027 contracts with platforms and shippers

Our reading

CBS gives Brasília a way to tax small imports without reopening the politically costly import tax, so the parity debate is likely to move here after the election. The final CBS rate is not yet set, so 2027 prices should carry a margin for it.
LatAm split

Sources

  1. CBS will tax international purchases in 2027 · Contábeis · 2026-07-02
  2. How the tax reform affects your pocket from 2027 · Correio Braziliense · 2026-08-20
  3. Remessa Conforme will have new requirements on IBS and CBS · Contábeis · 2026-05-14
  4. DUIMP changes on 27/09/2026 to receive IBS and CBS · Dinastia Contábil · 2026-09-24

Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.

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