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The Proposal That Aims to End the “Blouse Tax” Stirs the Debate About Imports, Impact on Consumers and the National Industry — Understand What Is at Stake.
The proposed law PL 3261/25, presented in the Chamber of Deputies, discusses ending the 20% rate applied on imports of up to US$ 50 — the so-called “blouse tax” — and causes a strong division among consumers, the import sector, and the national industry.
The debate took place in the Finance and Taxation Committee this Tuesday (10/28/2025) in Brasília and mobilized consumer advocacy groups, the textile retail sector, and digital commerce companies.
The proposal seeks to exempt these small shipments from import tax again, arguing that the tax harms the consumer and low-value imports, while the industry defends its maintenance to protect the domestic market.
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What the PL Proposes and Why It Is on the Agenda
The text of PL 3261/25 proposes exemption from import tax on international purchases of up to US$ 50 made through e-commerce.
This 20% rate was instituted by Law 14.902/24, in effect since August 2024, for so-called low-value shipments.
The justification from Congressman Kim Kataguiri (União-SP), the author of the project, is to put the consumer at the center of the discussion: “the taxpayer… is the importer, that is, the consumer. Therefore, it is the consumer who must be at the center of this discussion.”
Division Between Consumers and Imports
Consumer advocacy groups and digital commerce entities argue that the tax disproportionately affects low-value imports and therefore penalizes popular consumption.
According to research from LF Global Intelligence, in poorer states such as Bahia and Pará, imports of up to US$ 50 fell by 27% and 19%, respectively.
Additionally, a survey by the National Confederation of Industry indicates that 42% of consumers abandoned international purchases due to the “blouse tax.”
Another point is that the Remessa Conforme program from the Federal Revenue Service registered a 43% drop in monthly imports of consumer goods through this regime.
Defense of the “Blouse Tax” by the National Industry
In contrast, the textile and fashion sector argues that maintaining the tax is important to avoid unfair competition with foreign platforms.
The Brazilian Textile Retail Association (ABVTEX), representing 222,000 stores and 1.3 million direct jobs, states that the tax burden on national products reaches 90% while Asian imports bear about 45% of the total burden.
The association’s director, Edmundo Lima, highlighted: “The 11 months following the ‘blouse tax’ allowed the fashion retail sector to grow by 5.4%…”
Meanwhile, the Brazilian Textile and Apparel Industry Association (Abit) pointed to a deficit of US$ 5.7 billion in the sector’s trade balance and suggested policies to encourage the consumption of national products instead of exempting the taxation.
The Impact of Low-Value Imports
The discussion highlights how tax policies can affect both the volume of imports and consumer behavior.
For imports of up to US$ 50, the 20% charge makes these transactions less advantageous and directly impacts users of international e-commerce.
In this sense, the term “blouse tax” has become a symbol of this type of taxation.
At the same time, for the national industry, this taxation represents a way to reduce the competitiveness of low-cost imports that could affect domestic retail and jobs.
Possible Paths for the “Blouse Tax”
If PL 3261/25 is approved, imports of up to US$ 50 will return to federal import tax exemption, which could stimulate consumption via foreign platforms, reduce prices for those importing, and boost this segment.
On the other hand, maintaining the “blouse tax” signals the strengthening of the national industry but continues to penalize low-value imports and, ultimately, may keep the cost of these products higher for consumers who turn to foreign sources.
As observed by Lucio Mosquini (MDB-RO): “a balanced solution that does not create ‘war’ between the national industry and international e-commerce platforms.”
The proposal to end the “blouse tax” highlights the delicate balance between stimulating consumption, taxing imports, and protecting the national industry.
On one side, ending the tax may benefit consumers and low-value imports; on the other, keeping it is seen as strategic for maintaining jobs and strengthening Brazilian retail.
Certainly, the outcome of this debate will have repercussions — both for foreign trade and for the daily lives of consumers who engage in imports — and will be a barometer of the country’s tax priorities.
Source: Chamber
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