Brazil Senate approves end to import tax on purchases up to US$ 50

The Brazilian Senate has approved a provisional measure (MP 1.357/2026) to permanently eliminate the 20% import tax on international purchases valued up to US$ 50. The bill, which previously passed the Chamber of Deputies, now awaits presidential sanction.

While the federal import tax will be zeroed for these small shipments, consumers will still be subject to state-level ICMS taxes. For larger purchases ranging from US$ 50.01 to US$ 3,000, the legislation allows for a reduction in the import tax rate from 60% to 30%, depending on government regulation.

The approved text includes several key provisions: an exemption for imported medicines that lack a domestic equivalent, and new requirements for e-commerce platforms to combat fraud, such as under-invoicing and artificial shipment splitting. Additionally, the Ministry of Finance will conduct periodic economic evaluations—starting in three months—to monitor the impact of these exemptions on national industry, employment, and prices.