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Do You Like Shopping on International Sites? If So, There’s Good News for You: A Court Ruling Increased the Exemption Amount for Purchases Made Outside the Country. Read the Article and Stay Informed on the Topic.
Today, all imports made to Brazil are subject to tax payments. However, a ruling by the Regional Uniformization Group of Special Federal Courts of the 4th Region (TRU/JEFs) decided that purchases of up to US$ 100 are exempt from taxes. Importantly, this applies only if they are delivered by private companies.
The Reason for the Decision
This decision made by the members of the Special Federal Courts of the 4th Region arises from a lawsuit filed by a lawyer against the Treasury in 2020. At the time, the lawyer was taxed on three international purchases made online in 2017.
According to the lawsuit, the tax amount was R$ 498.76. This occurred despite all the packages that arrived in Brazil having invoices with values below US$ 100. Because of this, the lawyer took the case to court requesting that the Treasury refund the taxes paid.
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When analyzing the case, in August 2021, the 2nd Federal Court of Curitiba recognized the buyer’s right. However, the Union appealed on the grounds that a decree established that packages would only be exempt from taxes if they were transported and delivered by the postal service, not by private companies.
Upon reaching the TRF of the 4th Region, the rapporteur of the case, Judge Andrei Pitten Velloso, upheld the Federal Court’s decision from Curitiba. Thus, he stated that the tax exemption applies to all international packages of up to US$ 100, regardless of the mode of delivery, whether by a private or public company.
What This Decision Means
According to experts on the subject, with this decision, Brazilians can now appeal if they have international purchases on sites like Shein, AliExpress, Amazon, and others taxed. However, it is important to highlight that such a complaint will only be valid for those taxes imposed before the creation of Remessa Conforme.
In this sense, it is emphasized that the maximum limit of US$ 50 established in Remessa Conforme for tax exemption on international purchases remains unchanged. This occurs because the old rule was replaced by the new rate in 2023, meaning that the rule established by the judges of the TRF of the 4th Region only applies to purchases taxed under legislation prior to Remessa Conforme.
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