Import Tax Exemption on Orders Up to 100 Dollars: Understand How It Works

Import Tax Exemption on Orders Up to 100 Dollars: Understand How It Works

Recently, a court decision brought relief to small Brazilian importers and consumers who carry out purchases from abroad. This new regulation guarantees exemption from import tax for items worth up to one hundred US dollars, administered by the Special Federal Courts of the 4th Region.

The change resulted from a legal action promoted by a lawyer from Curitiba, who challenged the collection of the tax based on previous laws. According to the argument, a 1980 decree-law already provided for the non-incidence of taxes on international postal shipments with values ​​within the established limit, giving rise to this exemption already recognized in other instances of the Federal Court.

Main Conclusions

  • Import tax exemption applies to orders up to US$100.
  • The decision was influenced by pre-existing legislation on simplified taxation.
  • The court reaffirmed the exemption in specific import cases.

Advanced Class

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Investing safely and intelligently is essential for anyone looking to increase the value of their assets. This was confirmed by an emblematic case involving a lawyer and the National Treasury. The lawyer made international purchases worth less than one hundred dollars each, however, it was surprisingly subject to an Import Tax, with a total charge of R$498,76. The legal dispute resulted in a decision favorable to the investor, with the 2nd Federal Court of Curitiba decreeing that the National Treasury should reimburse him the amount in question, including monetary correction.

The Union presented arguments in the appeal, emphasizing that the purchases were delivered by a private service and should not be eligible for tax exemption. But the understanding reached by the Court was firm and clear, invalidating the distinction between deliveries made by private companies and the Post Office for the application of the tax exemption provided for in Decree-Law No. 1.804/80. Both means of delivery qualified equally as postal shipments, removing any legal support for the differentiation proposed by the regulations.

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This scenario reinforces the necessary attention for those looking for ways to make their fixed income investments even more advantageous and protected against undue charges.

Request for Uniformization

Recently, the Regional Uniformization Panel (TRU) faced an important legal debate regarding tax exemption on imports. At the heart of the issue was the applicability of Decree-Law No. 1.804/80, which regulates the exemption from import tax for products worth up to one hundred dollars.

An interpretative disagreement emerged between regional courts. Specifically, there was disagreement between the Appeal Panel of Paraná and the 5th Appeal Panel of Rio Grande do Sul. The latter argued that, for imports carried out via Remittance Expressly, the exemption provided for international postal shipments up to a limit of one hundred dollars would not apply.

Faced with the impasse, the TRU did not recognize the request for standardization filed by the Union, maintaining the previous decision that favored the application of tax exemption following the ruling of the 1st Appeals Panel of Paraná.

Judge Andrei Pitten Velloso, rapporteur of the case, firmly argued that there is no justification for restricting the exemption to deliveries made exclusively by Correios. He challenged the limitations imposed by Ordinance No. 156/1999 of the Ministry of Finance, reinforcing that the exemption must be extended to imports of up to one hundred dollars, regardless of the legal nature of the exporter.

In the end, the trial concluded in favor of the plaintiff. It was established that the exemption from import tax, as described in the decree in question, is also applicable to operations carried out under the International Express Shipping.

Import Tax Exemption on Orders Up to 100 Dollars: Understand How It Works

FAQ

Current regulations on tax exemption for international acquisitions up to 50 dollars

Currently, legal debates are circulating around the exemption from taxes on low-value international purchases. Although there are reports of exemptions for amounts up to 50 dollars, Brazilian customs regulations do not explicitly establish such an exemption. Each case may be treated differently by the Federal Revenue Service.

Exceptionalities in the non-taxation of international orders under 100 dollars

The issue of exceptions to the exemption for orders up to $100 is complex. It is understood that gifts sent between individuals and goods for personal use or consumption may be treated differently, but each situation is unique and dependent on a series of factors, including the content of the shipment and the interpretation of the tax authorities.

Recommended conduct after receiving taxation on international purchases of up to 50 dollars

When an individual is unduly taxed in a international purchase with a declared value of less than 50 dollars, it is recommended to appeal administratively to the Federal Revenue Service. If there is no success, you can seek common justice to request a refund of the amount.

Criteria for obtaining tax exemption on purchases abroad

For an acquisition made internationally to be exempt from import tax, it must meet the criteria defined by Brazilian legislation, which includes the value of the merchandise, the nature of the transaction and the sender of the order.

Calculation methodology in local currency to exempt fees on purchases up to 100 dollars

The exchange rate used to convert the value in dollars to reais and the possible tax exemption is determined by the value of the exchange rate in force on the date of registration of the import declaration, in accordance with the guidelines of the Federal Revenue of Brazil.

Impact of Bill No. 3498/23 on import tax exemption

Bill No. 3498/23 proposes significant changes to the import tax exemption criteria for purchases made internationally. Subject to approval and regulation, this project may increase or modify the current limits and conditions for exemption in international orders.

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