The "little blouse rate" is getting closer and closer to becoming a reality in Brazil. Starting in August, there will be taxation on small international shipments of up to US$ 50.00. The Import Tax, set at a rate of 20% on such transactions, will directly impact foreign B2C sales websites.
With the imminent implementation of taxation, it is important to try to understand all the vectors and impacts of this measure, especially regarding competitive, customs, and consumer elements.
Reflections of taxation
It is difficult to anticipate the effects of taxing small orders on the market. However, without a doubt, revoking the import tax exemption will increase the costs of operations, and the additional cost will be passed on to consumers. Adding to the incidence of the Tax on Circulation of Goods and Services (ICMS), the approximate tax burden will be around 40% — a not insignificant amount —, compatible with the current tax burden on the consumption of most products and higher than the reference rate of the Goods and Services Tax (IBS) and the Social Contribution on Operations with Goods and Services (CBS) combined.
E-commerce and logistics
With the change in taxation, the main concern — which may be underappreciated — lies in logistics and customs processes in Brazil. This is because there is a possibility of increased operational costs for e-commerce companies. The current exemption policy, calledMinimis,It does not exist to exempt any sector, but rather for customs reasons, since the collected tax is usually lower than the cost of customs control to ensure revenue. Most countries exempt this type of operation, although the progress of the operationscross borderIn e-commerce, some countries are revisiting their policies.
Positive or negative?
The taxation of international purchases is a complex topic that involves economic, social, and political aspects. Taxation is positive in competitive terms, as it strengthens the local industry against foreign competition. In other words, by taxing imported products, the government can protect local industries from unfair competition from cheaper foreign products, promoting internal economic development.
However, there are customs and consumerist side effects that cannot be ignored. Taxation can lead to higher prices for consumers, who end up paying more for products that could be cheaper if imported without the Import Tax. There may also be a reduction in the variety of products available in the market if the increase in cost resulting from the surcharge is sufficient to effectively inhibit consumption through foreign platforms.
Finally, the decision to tax international purchases should consider a balance between protecting the national economy and avoiding significant negative impacts on local consumers and businesses. Well-planned policies and offset measures can help mitigate harmful effects while enhancing economic benefits.
