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Regulatory Radar · Brazil · Tax

Brazil makes zero tax on imports up to US$50 law before the vote

In force · updated 25 October 2026 · South America · China
Next date: 25 Oct 2026

Law 15,502/2026, published on 10 September, lets the Finance Minister set the federal import tax at zero on purchases up to US$50 under the simplified regime and at up to 30% on purchases up to US$3,000, against 20% and 60% before; state ICMS still applies. Platforms and logistics operators must verify seller identity and bank data, monitor undervaluation and split shipments, and report quarterly to anti-piracy authorities. The industry confederation's challenge at the Supreme Court has been sent to the full court without a date.

For a parcel A sub-US$50 parcel into Brazil is cheaper but still pays ICMS, and its clearance data must now support seller vetting and split-shipment checks.

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Who it hits

Cross-border platforms certified under Remessa ConformeExpress and courier operatorsCorreiosBrazilian retailers and manufacturers

What to prepare

  • Treat the law's platform duties as your data specification: verified seller ID, tax ID and item value on every Brazil-bound consignment
  • Buy peak Asia-Brazil capacity with flexibility, since import declarations rose 74% year on year in August
  • Model a reversal scenario around the impact reviews and the Supreme Court case

Our reading

The zero rate is likely to hold through the election, so reversal risk sits in the December impact review, the Supreme Court and the 2027 consumption tax. The 30% power for mid-value parcels is the less noticed upside.
LatAm splitEnd of de minimis

Sources

  1. Law that allows zeroing the 'blouse tax' on purchases up to US$50 is signed · Agência Senado · 2026-09-11
  2. End of the 'blouse tax' on purchases up to US$50 is now law · Agência Câmara de Notícias · 2026-09-11
  3. Without the 'blouse tax', international purchases rise 74% in August · Poder360 · 2026-09-24
  4. Elections 2026: the main dates of the electoral calendar · Tribunal Superior Eleitoral · 2026-03
  5. Toffoli keeps the end of the 'blouse tax' and will take the case to the plenary · Gazeta do Povo · 2026-05-26
  6. What to expect from Flávio's and Lula's campaigns in the second round · Nexo Jornal · 2026-10-05

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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