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Kim Kataguiri’s Project Seeks to Eliminate Federal Tax for Purchases Up to US$ 50 on Sites Like Shopee and AliExpress. Understand How This Changes Remessa Conforme and the Future of International Shipments in 2025.
Small international purchases may be on the verge of a new turnaround. Federal Deputy Kim Kataguiri (União-SP) submitted a Legislative Decree Project (PDL) that aims to eliminate the federal tax on orders up to US$ 50 made by Brazilian consumers on platforms like Shopee, AliExpress, Shein, Temu, and others. The proposal reignites the debate surrounding the so-called “t-shirt tax,” which has sparked controversy and political disputes since 2023.
What Does Kim Kataguiri’s Project Propose?
The text presented by Kataguiri revokes part of the rules of the Remessa Conforme program, an agreement between the Federal Revenue and international marketplaces to regulate low-value digital commerce. Currently, even purchases up to US$ 50 — which were previously exempt — are subject to a 20% federal tax, in addition to state ICMS, which varies between 17% and 20%.
Under the PDL, the proposal is simple: eliminate the federal tax for purchases up to 50 dollars, maintaining only the ICMS charge by the states. In other words, the importation would remain legal, but with a significantly lower tax burden — which could, according to the deputy, stimulate commerce, increase access to technology and international culture, and reduce tax evasion.
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“Establishing the exemption for shipments up to US$ 50 stimulates access to technology and international culture, without overburdening public finances, as these shipments represent a tiny fraction of the total market,” justified Kim Kataguiri in the project text.
How Does Remessa Conforme Work?
Launched by the Federal Revenue in 2023, the Remessa Conforme program establishes a protocol with international platforms for orders to undergo a faster customs clearance process, provided that taxes are paid in advance.
The most controversial change was the imposition of a 20% federal tax even for shipments up to US$ 50, which had previously not occurred. This eliminated a loophole that allowed small products (such as clothing and low-value electronics) to arrive in Brazil without taxation — a practice that made these platforms extremely popular.
Since then, purchases of up to US$ 50 have incurred 20% federal tax + ICMS, while shipments ranging from US$ 50 to US$ 3,000 continue with 60% federal tax + ICMS.
What Is the Real Impact of This Taxation?
Data from the Federal Revenue itself shows that, although revenue has increased, the volume of shipments dropped by more than 40% after the new rule took effect. The result has been felt directly by the postal service, whose revenue from international shipments plummeted — which, according to experts, created an operational shortfall in the state-owned enterprise, since postal infrastructure remained active, but the flow dropped dramatically.
The new project by Kataguiri aims to reverse this scenario, under the logic that if purchases are tax-exempt, the flow will return to growth and the postal service may recover some of the lost momentum.
Additionally, the legislator argues that small purchases do not pose a real threat to the national industry, as they generally involve products that do not directly compete with local retail — such as cell phone accessories, basic clothing, or generic electronic items.
Political Dispute: Kim Kataguiri vs Lindbergh
The presentation of the project also has a political backdrop. According to Kim Kataguiri, the PDL was a direct response to a statement from Deputy Lindbergh Farias (PT-RJ), who recently claimed that President Lula was personally against taxing low-value international purchases but was compelled to accept the measure in an agreement with Congress.
The declaration became ammunition on social media. Kim publicly challenged Lindbergh to support the repeal of the t-shirt tax, since, according to him, the PT had expressed opposition to the tax.
“Lindbergh swore that Lula was against the t-shirt tax. So fine: I announced live that I would submit a project to repeal the tax. And I asked for his support as the head of the PT,” Kataguiri stated in a video posted on social media.
Who Is For and Who Is Against?
The topic divides Congress, the federal government, and the business sector. While members of the governing base avoid direct confrontation, some in the national retail sector advocate for the maintenance of the tax, claiming that international platforms compete unfairly, as they do not bear the same burdens as Brazilian companies — such as labor taxes, local fees, and environmental charges.
On the other hand, millions of consumers support the exemption, particularly low and middle-income families who have come to rely on these sites for access to cheaper products, often unavailable in local commerce.
Companies like Shopee and AliExpress, in turn, support a controlled exemption model, provided that there is transparency, traceability, and tax compliance, as already occurs in several European and Asian countries.
And Now: What Could Happen?
The Legislative Decree Project still needs to go through the Chamber’s committees, including the Finance and Taxation Committee, before being voted on in the plenary. If approved, it overturns the part of the Ministry of Finance’s Ordinance that authorized the collection of federal tax on purchases up to US$ 50 — changing the foundations of Remessa Conforme.
Even if the project progresses, the collection of ICMS by the states would continue — and, according to analysts, the final cost to consumers would still range between 17% and 20% in taxes, which would still be more accessible than the current 37% to 42% charged today.
The outlook, however, is uncertain. The federal government has yet to officially comment on the PDL, but internal sources suggest there is resistance to relinquishing a growing source of revenue at a time of fiscal adjustment.
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