# Brazil import tax exemption for small purchases

> Live situation record from CLSTR: https://clstr.news/situations/brazil-import-tax-exemption-for-small-purchases
> Updated: 2026-09-13T15:44:06.000Z. Sources: 20. Developments: 2.

The Brazilian government has moved to eliminate import taxes on small-scale international purchases. Following approval by the Senate of a provisional measure to permanently remove the 20% tax on shipments valued up to US$ 50, President Luiz Inácio Lula da Silva sanctioned the legislation.

Under the new rules, international purchases between US$ 50 and US$ 3,000 will be subject to a 30% federal tax, while state-level ICMS taxes remain in effect. To prevent fraud such as artificial shipment splitting, e-commerce platforms are now required to monitor transactions. The law also provides an exemption for imported medicines for rare or neglected diseases that lack a domestic equivalent, provided they are approved by Anvisa.

The decision has faced opposition from the National Confederation of Industry (CNI), which argued that the previous tax protected domestic jobs and the economy. President Lula dismissed these concerns, stating that the items covered by the exemption are “insignificant to the broader industrial sector.”

## Claims

- President Lula sanctioned the maintenance of import tax exemptions for international purchases up to US$ 50. (corroborated by 3 sources)
- The decision removes the 20% import tax rate that had been implemented in August 2024. (corroborated by 2 sources)
- State-level ICMS taxes remain unchanged by this federal legislation. (corroborated by 2 sources)
- Imported medicines for rare or neglected diseases are exempt from the US$ 50 limit if they have no national equivalent and are approved by Anvisa. (corroborated by 2 sources)
- The CNI argues that the previous tax helped preserve 135,800 jobs and R$ 19.7 billion in the Brazilian economy. (corroborated by 2 sources)
- International purchases valued between US$ 50 and US$ 3,000 will be subject to a 30% federal tax. (single source)
- Digital platforms must monitor for fraudulent practices such as split purchases intended to bypass the US$ 50 limit. (single source)

## Timeline

### 2026-09-13: Brazil President Lula sanctions US$ 50 import tax exemption

President Lula has sanctioned a law maintaining import tax exemptions for international purchases up to US$ 50 in Brazil, while establishing a 30% tax for items up to US$ 3,000.

3 sources. https://clstr.news/cluster/brazil-president-lula-sanctions-us-50-import-tax-exemption

### 2026-09-04: Brazil Senate approves end to import tax on purchases up to US$ 50

The Brazilian Senate approved a measure to zero the import tax on international purchases up to US$ 50, while reducing taxes on shipments up to US$ 3,000. The bill now awaits presidential sanction.

17 sources. https://clstr.news/cluster/brazil-senate-approves-zero-import-tax-on-international-purchases-up-to-us-50

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Cite as: Brazil import tax exemption for small purchases. CLSTR, https://clstr.news/situations/brazil-import-tax-exemption-for-small-purchases