President Luiz Inácio Lula da Silva published on Tuesday (12) Provisional Measure No. 1,357, which allows zeroing the federal import tax on purchases up to US$50 — ending the so-called "small clothes tax". The PM amends Decree-Law 1,804/1980 and authorizes the Finance Minister to reduce rates to zero for products imported by postal service or through adherence to the Federal Revenue's compliance program. ✓
Press quotes (1)
"O Governo Federal publicou, em edição extra do Diário Oficial da União desta terça-feira (12), Medida Provisória que atualiza as regras de tributação simplificada das remessas postais internacionais e permite zerar o imposto de importação para compras de até US$ 50 - tema que ficou conhecido popularmente como 'taxa das blusinhas'."
The elimination of the federal tax does not completely extinguish taxation on international purchases. State ICMS continues to be charged, with rates varying between 17% and 20% depending on the state. According to Pernambuco's Finance Secretariat, the local rate remains at 17%. In April 2025, ten states raised taxation from 17% to 20% as a way to protect the internal market, according to the National Committee of Finance Secretaries. ✓
Press quotes (1)
"Segundo a Secretaria da Fazenda de Pernambuco (Sefaz-PE), em Pernambuco, a alíquota do ICMS continua sendo de 17%."
The measure has limited validity. The PM is valid for 120 days and needs to be approved by the National Congress to become definitive law. Additionally, starting in January 2027, tax reform will reintroduce federal taxation through the new Contribution on Goods and Services (CBS), with an estimated rate of around 9%. ✓
Press quotes (1)
"A MP que extinguiu a taxa das blusinhas já está em vigor e vale por 120 dias, prazo no qual precisa ser aprovada pelo Congresso Nacional para se tornar lei."
The small clothes tax had originally been implemented by the federal government in August 2024, applying 20% taxation on imported products through the Compliant Remittance program. For purchases above US$50, the rule remains unchanged, with 60% federal tax plus state ICMS. ✓
Press quotes (1)
"Desde o início da implantação em agosto de 2024, a tributação de 20% sobre os produtos importados no Brasil, implantada pelo Governo Federal no programa Remessa Conforme, gerou críticas dos consumidores que já estavam acostumados a comprar em lojas internacionais."
The provisional measure zeros federal tax but maintains state ICMS
Covered by only some sources, or where the accounts diverge.
Covered by only some sources (1)
Tax reform will reintroduce federal taxation via CBS in 2027
Conflicting versions (1)
E-commerce platforms behavior regarding ICMS
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What is the perspective for MP approval in the National Congress?
Why it's still unknown: Sources do not detail parliamentarians' positions or the composition of forces in the Legislature for voting on the measure.
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How will the new rule be operationally implemented by the Federal Revenue?
Why it's still unknown: There is no information about specific timeline, systems to be changed, or resources needed for operationalization.
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What is the estimated fiscal impact of eliminating the tax on federal coffers?
Why it's still unknown: Only Warren Investimentos made an estimate of R$ 1.2 billion loss, but there is no official data from the federal government about the budgetary impact.