The “taxa das blusinhas” is increasingly close to becoming a reality in Brazil. From August, there should be taxation on small international orders up to US$ 50.00. The Import Tax, established at the rate of 20% on such operations should directly impact foreign B2C sales websites.
With the impending tax in force, it is important to try to understand all the vectors and impacts of this measure, especially with regard to competitive, customs and consumer elements.
Taxation reflections
It is difficult to anticipate the effects of the taxation of small orders on the market. However, without doubt, the repeal of the exemption from import tax will make operations more expensive and the additional cost will be passed on to consumers. Adding to the incidence of the Tax on the Circulation of Goods and Services (ICMS), the approximate tax burden will be 40% 40% (SIBS), an amount that is not negligible (compatible with the current tax burden on the consumption of a large part of the products and higher than the reference rate of the Tax on Goods and Services (BSS) and Social Contribution on Combined Operations (BS).
E-commerce and logistics
With the change in taxation, the main concern 'that may be being undersized 'IS in logistics and customs processes in Brazil. This is because there is the possibility of increased operating costs for e-commerce companies. The current policy of exemption, called Minimis, it exists not to exempt some sector, but for a customs issue, since the tax collected is usually lower than the cost of customs control to ensure the collection. Most countries exempt this type of operation, although the progress of operations cross border in e-commerce, some countries have revisited their policies.
Positive or negative?
Taxation of international purchases is a complex issue that involves economic, social and political aspects. Taxation is positive in competitive terms, as it strengthens the local industry against foreign competition. That is, by taxing imported products, the government can protect local industries from unfair competition from cheaper foreign products, promoting domestic economic development.
However, there are customs and consumer collaterals that cannot be ignored. Taxation can result in increased prices for consumers, who start paying more for products that could be cheaper if they were imported without the incidence of Import Tax. There can also be a reduction in the variety of products available in the market, if the cost due to the encumbrance is sufficient to inhibit consumption via foreign platforms.
Finally, the decision to tax international purchases should consider a balance between protecting the national economy and avoiding significant negative impacts on consumers and local businesses.Well-planned policies and compensatory measures can help to calm the detrimental effects, while potentiating the economic benefits.
