Brazil Changes Course Again on Import Tax Exemption

The Brazilian government has changed course yet again. In recent years, travelers have experienced visa whiplash. One day, a visa isn’t required to visit, and the next day, it is. Now, the same thing is happening with import taxes.

Brazil just reinstated the federal import tax exemption for international purchases valued at up to US$50. It’s a sudden shift that directly affects prices of lower-value commercial transactions between foreign retailers or online marketplaces and Brazilian consumers.

This isn’t the first time the rules have flipped, though. Historically, the US$50 exemption only applied to shipments between individuals. But in 2023, Brazil expanded the benefit to companies participating in the Remessa Conforme program, which was designed to improve transparency and tax compliance in international e-commerce transactions.

Then came 2024, and things changed yet again. The federal government eliminated the exemption entirely and imposed a 20% import tax on those smaller purchases. According to one report, the government generated BRL$179.3 million (approximately US$35 million) every month from the tax.

And now, welcome to May 2026. Cue the regulatory whiplash. Packages with a customs value of up to US$50, including shipping and insurance, are once again exempt from the federal import tax.

But before you celebrate, don’t forget that you’ll likely still be paying taxes. Packages are still subject to a 17-20% state ICMS tax. And if they have customs values between US$50.01 and US$3,000, expect to pay the 60% federal import tax rate.