Are you going to make a purchase on an imported products website? Purchases of up to US$ 100 are exempt from customs fees, but only when the transaction is between individuals and with no commercial purpose.
Customs duties are taxes levied by a country's government on imported or exported goods. These fees, applied at country borders, are generally excluded as a percentage of the value of imported or exported goods.
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When the Federal Revenue charges taxes on imported products, the buyer is always responsible for paying the tax. Therefore, check the complete content and find out if your product will be taxed or not.
After all, what is the maximum value for not paying import tax?
According to Decree-Law 1.804, of September 3, 1980, the legislation determines that:
Art. 2 The Ministry of Finance, regarding the regime referred to in art. 1 of this Decree-Law, will establish the generic classification and set the special rates referred to in paragraph 2 of article 1, as well as being able to:
II – provide for exemption from import tax on goods contained in shipments worth up to one hundred US dollars, or the equivalent in other currencies, when destined for individuals.
Thus, the interpretation most accepted by jurists is that Decree-Law 1.804 allows the Ministry of Finance define the import tax exemption limit, as long as it does not exceed the range of US$ 100.
However, Ordinance MF nº 156 of the Ministry of Finance and Normative Instruction SRF nº 096 of the Federal Revenue Service say that the new requirements are:
- Recipient and sender must be natural persons;
- The value of the customs fee exemption is US$ 50 (fifty dollars), referring to the sum of the values of the product, insurance and freight.
In summary, every product purchased in foreign e-commerce is liable to be taxed, regardless of the total value of the product, since the transaction is commercial.
My last purchase from Shein was not taxed. Why did this happen?
The large volume of imported items arriving at Brazilian Customs may be the explanation for this. The Federal Revenue does the control by sampling, using artificial intelligence and risk management strategies. Thus, during these processes, your purchase may have gone unnoticed by the taxation.
Imported products that are not taxed
According to article 150 of the Federal Constitution and articles 2 and 3 of IN SRF nº 96/1999, some imported products should not be taxed. Are they:
- Samples without commercial value;
- Unaccompanied baggage;
- Goods sent abroad that return to the country for reasons beyond the control of the sender;
- Goods imported in warranty replacement;
- Goods imported by diplomatic missions, consular offices and representations of international organizations;
- Goods that return to the country after being temporarily exported;
- Musical phonograms and videophonograms produced in Brazil;
- Books, newspapers and periodicals;
- Diplomatic bag;
- Medicines up to US$ 10,000 imported by individuals for human, personal or individual use.
Main imported products that are taxed
Customs fees are often charged on packages weighing more than 2 kg, cell phones, notebooks, videogames, monitors and other technological products, in addition to several products in a single Shipping. Verification of the items may even involve other public agencies in addition to the Federal Revenue, such as Anvisa, the Army and Ministry of Agriculture.
Learn how to calculate import tax
There are three types of operation that require different taxation processes for imported items. Are they:
Purchases up to $500
Products with a total value of up to US$500 are taxed at a simplified tax. The percentage is 60% of the purchase price. This calculation considers the current dollar exchange rate on the day. It is possible to make the total calculation by the Federal Revenue simulator.
Purchases worth between $500 and $3,000
In these cases, if your purchase amount is in the range of $500 to $3,000, there are more fees to be added on your imported product, the Tax on the Circulation of Goods and Services (ICMS). The percentage is between 17% and 18% of the purchase price.
Purchases over $3,000
Products worth more than US$ 3,000 are automatically considered by the Federal Revenue as items sent by a Legal Entity. In addition to this tax, the following are also charged:
- Tax on Industrialized Products (IPI);
- Social Integration Program (PIS);
- Contribution to the Financing of Social Security (Cofins).
The tip is: pay attention to the final value of your purchase, respecting the limit of US$ 100. If it is taxed, it is possible to request a tax review on the Correios website.
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