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Parcel, courier and e-commerce imports: the simplified tax regime

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Last verified: 2026-10-27 · Status: Changing

Parcels and small shipments up to US$3,000 can be cleared under Brazil's simplified taxation regime (Regime de Tributação Simplificada), which replaces the normal import duty calculation with a single rate on the shipment value. Since Lei 14.902 of 27 June 2024, the rate may not be lower than 20 percent for shipments up to US$50 and 60 percent minus a US$20 deduction for shipments from US$50.01 to US$3,000, and may not exceed 400 percent. For a business, the regime suits samples and low value direct to consumer sales; regular stock should be imported under a normal declaration with RADAR registration.

USD conversions use the Banco Central do Brasil PTAX selling rate of 26 October 2026, BRL 5.5007 per USD.

Key facts

Simplified taxation regime, maximum shipment value3000 USDLei nº 14.902/2024, art. 32, as of 2026-10-27 · in force
Simplified regime minimum import duty, shipments up to US$5020 %Lei nº 14.902/2024, art. 32, as of 2026-10-27 · in force
Simplified regime minimum import duty, US$50.01 to US$3,000 (less US$20 deduction)60 %Lei nº 14.902/2024, art. 32, as of 2026-10-27 · in force
Simplified regime maximum rate400 %Lei nº 14.902/2024, art. 32, as of 2026-10-27 · in force

The rule

1. Under the simplified taxation regime, goods may be grouped generically and taxed at flat or progressive rates based on the value of the shipment, which may not exceed 400 percent nor fall below the floor table; the regime applies to shipments up to a maximum value of US$3,000.Lei nº 14.902, amending Decreto-Lei nº 1.804 of 1980, art. 32 (new wording of § 2 of the simplified regime provision of Decreto-Lei 1.804), 2024-06-27 official text · verified 2026-10-27 · changed: Lei 14.902, in force from its publication in the Diário Oficial on 28 June 2024, set minimum rates by value band and the US$3,000 ceiling in the new wording.
2. The import duty under the simplified regime may not be lower than 20 percent, with no deduction, for shipments up to US$50, and 60 percent minus a fixed deduction of US$20 for shipments from US$50.01 to US$3,000.
Example: A US$40 parcel owes at least US$8 of import duty, about BRL 44; a US$200 parcel owes at least US$100 (60 percent of 200 minus 20), about BRL 550. / US$40 parcel: at least US$8. US$200 parcel: at least US$100. US$3,000 parcel: at least US$1,780.Lei nº 14.902, amending Decreto-Lei nº 1.804 of 1980, art. 32 (new § 2-A table of the simplified regime provision of Decreto-Lei 1.804), 2024-06-27 official text · verified 2026-10-27
3. Goods carried as accompanied or unaccompanied baggage that stay in bonded premises for more than 45 days without the traveller starting clearance are treated as abandoned and are subject to forfeiture.Decreto-Lei nº 1.455, art. 23, III and § 1, 1976-04-07 official text · verified 2026-10-27
4. Using a third party to hide the real buyer or seller of imported goods, through fraud or sham, is damage to the Treasury punished with forfeiture, and is presumed when the origin, availability and transfer of the funds used are not proven.Decreto-Lei nº 1.455, as amended by Lei nº 10.637 of 2002, art. 23, V, §§ 1 and 2, 1976-04-07 official text · verified 2026-10-27
Shipment valueMinimum rateDeductionMinimum duty, example
Up to US$5020 percentNoneUS$50 parcel: US$10 (about BRL 55)
US$50.01 to US$3,00060 percentUS$20US$500 parcel: US$280 (about BRL 1,540)
Above US$3,000Regime not availableNot applicableNormal import declaration

Minimum import duty under the simplified regime (Lei 14.902/2024, art. 32; BRL at PTAX 5.5007 of 26 October 2026)

Worked example

  • A foreign online seller ships a US$45 item to a Brazilian consumer: the minimum import duty is US$9 (about BRL 50). At US$60 the item moves to the second band: 60 percent of 60 is US$36, minus US$20, so at least US$16 (about BRL 88).
  • A Brazilian startup brings in US$2,500 of prototype parts by courier: the minimum duty is US$1,480 (about BRL 8,141), so a normal import with drawback or an ex tarifário may cost less for repeat volumes.

Step by step

  1. Decide whether the flow is occasional (samples, prototypes, direct to consumer parcels) or regular stock; only the first fits the simplified regime.
  2. Keep each shipment at or below US$3,000, counting the declared value under the regime rules.
  3. Price direct to consumer offers using the band floors, noting the jump at US$50.
  4. For regular imports, obtain RADAR registration and use a normal declaration, which allows drawback, ex tarifário and other regimes.
  5. Make sure the real buyer appears as importer: hidden third party arrangements risk forfeiture.

Common traps

  • Splitting one order into several parcels to stay under thresholds: hiding the real buyer or the true transaction can amount to fraud punished with forfeiture.
  • Pricing just above US$50 without modelling the jump: a US$51 item owes at least US$10.60 against US$10 for a US$50 item, and the gap widens quickly.
  • Leaving baggage uncleared at the airport: after 45 days it is treated as abandoned.
  • Assuming the floor is the rate: the law sets minimums and a 400 percent cap, so check the rate actually applied to the shipment.

Sources

Related pages

Related: Brazil country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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