New taxation rules on international mail imports and international courier imports will come into force from August 1st, 2023. The changes were made by MF (Brazilian Ministry of Finance) Ordinance No. 612/2023 and RFB (Brazil’s Federal Revenue Office) Normative Instruction No. 2.146/2023.
Previously, the rule was that goods subject to international mail imports, i.e. imported via the Post Office, of up to US$ 50.00 or the equivalent in another currency, would be exempt from import duty if the receiver and recipient were individuals. The international imports via courier were not benefited from this exemption.
With the modification, goods sent by domestic or foreign e-commerce companies that use platforms, websites, and digital intermediation for the purchase and sale of products, for their own or third-party solutions, will also be able to benefit from the exemption for their international mail or courier imports, provided that the recipient is an individual. In other words, the sender can be an individual or a company, and, from now on, imports via courier will benefit from the exemption.
To get the benefit, e-commerce companies must comply with the requirements of the compliance program of the Special Secretariat of the Federal Revenue of Brazil, called “Remessa Conforme”, and collect the State VAT (ICMS) applicable to the related import.
In addition, imported goods that were purchased from the aforementioned e-commerce companies participating of the compliance program, by international mail or courier remittances, of up to US$ 3,000.00 or the equivalent in another currency, may derive the simplified taxation regime (RTS). This means that they may pay import duty at a rate of 60%, regardless of the tariff classification of the goods, as already occurs with courier shipments.
The Remessa Conforme Program aims to make the international trade flow more smoothly and predictably, promoting compliance with tax and customs legislation. Adherence to the program is voluntary, upon certification.
Companies that have a contract with the Post Office or with a courier company may be certified. The certified companies must meet obligations, such as the timely sending of necessary information for the Import Declaration Shipment (DIR) before the arrival of the shipping vehicle in the country.
For non-certified companies, the current rules remain to apply.
