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Low-value international purchases will once again have federal charges by the CBS, a tax created in the tax reform, with a rate yet to be defined
The federal charge on low-value international purchases will return in 2027, but in a different format.
The former blouse tax, which charged 20% import tax on orders up to US$ 50, will be replaced by the Contribution on Goods and Services, the CBS.
The new tax was created by the consumption tax reform and will have a different logic from the previous rule.
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This time, the CBS will be applied to both domestic and imported products, following the same rates. The charge will also not depend on the US$ 50 limit used in the old import tax.
New rate to be defined by the end of 2026
The CBS rate has not yet been officially defined.
The calculation is being done by the Federal Revenue Service, in partnership with the Federal Court of Accounts, the TCU.
According to the economic area, the work is being conducted in dialogue with the TCU. The definition also follows the premises of Constitutional Amendment 132/23 and Complementary Law 214/25.
The final rate will be set by Senate resolution by December 2026.
The charge began in 2026 in a testing phase, with the tax only highlighted. Full rate application is scheduled for 2027.
Estimate points to CBS of 9.43% in 2027
In 2024, the government estimated that the CBS rate would be 8.8%.
Months later, new exceptions to the full charge were included, such as meats and medicines. The change raised the initial projection.
The economic area has not yet released a new official estimate. However, a calculation by the consultancy Roit points to a rate of 9.43% in 2027.
The aim of the calculation is to maintain the current level of the tax burden on consumption. Thus, the federal government seeks to avoid loss of revenue.
States will continue to charge ICMS on imports
The CBS will not be the only tax on international purchases.
The states will continue charging ICMS on imported orders. Currently, state rates for imports below US$ 50 range between 17% and 20%.
Between 2029 and 2032, the transition from state ICMS and municipal ISS to the IBS, the future consumption tax for states and municipalities, will occur.
At the end of this period, the current state and municipal taxes will be replaced by the IBS. Combined, the federal CBS and the IBS are estimated at 26.5%.
Retail defends charges on international purchases
The Institute for Retail Development, IDV, defends the charge of CBS on low-value international purchases.
The entity includes retailers such as Americanas, Dafiti, Centauro, Casas Bahia, Lojas Renner, and Magazine Luiza.
According to IDV, the measure corrects a non-isonomic situation, as low-value imports were treated differently.
The entity states that commercial operations with goods and services should, as a rule, be taxed. For the sector, low-value imports and cross-border purchases should also follow this logic.
Treasury did not respond to inquiries
g1 questioned the Ministry of Finance about the CBS charge on international purchases starting in 2027.
The portal also asked if the government believes that the same rate for national and imported products will bring tax isonomy.
The ministry did not respond to the questions. The economic area only confirmed that the definition of the future rate follows the parameters of the tax reform.
Tax was created in 2024 and revoked in 2026
The “blusinhas” tax was instituted in August 2024, after approval by the National Congress.
In practice, international purchases up to US$ 50 began to pay 20% import tax.
Before that, these orders were exempt for companies participating in the Remessa Conforme program.
The taxation responded to requests from the national industry. The argument was the difference in tax burden between Brazilian and imported products sold on online platforms.
In May 2026, the government revoked the tax through a Provisional Measure signed by President Luiz Inácio Lula da Silva. The change was regulated by an ordinance from the Ministry of Finance.
Debate involves consumers, industry, and public accounts
The charge always divided opinions.
Some consumers criticized the tax for making low-value popular products more expensive and reducing the attractiveness of international platforms.
Productive sectors, commerce, and retailers advocated for the measure’s permanence. Vice President Geraldo Alckmin, then Minister of Development, also supported the charge.
According to representatives of the productive sector, the tax helped reduce the tax disparity between international platforms and Brazilian companies.
Revenue also weighed in the debate. According to the Federal Revenue, the tax yielded R$ 5 billion in 2025, a new record.
In the first four months of 2026, revenue reached R$ 1.78 billion, surpassing the amount recorded in the same period of the previous year.
What changes for those who buy on international platforms?
The main change is that the federal charge will return in 2027, but not as a 20% import tax.
The new taxation will come through CBS, within the structure of the tax reform.
The exact rate will still be defined by December 2026. The final impact on the price of international purchases will depend on this decision and the sum with state taxes.
Do you believe that the new CBS can balance the competition between Brazilian commerce and international platforms, or will it weigh even more on the consumer’s pocket?
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