The advancement of international e-commerce in Brazil in 2025 brought structural changes to taxation rules and the control of purchases made abroad. Nevertheless, the volume of orders remains high. Data from the Federal Revenue Service indicates that in October alone, more than 16 million international shipments arrived in the country, with about 96% of them processed within the Compliance Remittance Program (PRC), a mechanism that allows for advance declaration and collection of taxes at the time of purchase. The result, according to an official report from the agency, demonstrates the consolidation of cross-border e-commerce and the adaptation of consumers and platforms to the new taxation and inspection model. .
The tax lawyer and expert in international investments, André Peniche, is closely monitoring the impacts of the new rules on the Brazilian consumer. “The main practical transformation lies in the anticipation of tax collection at the time of purchase, which reduces uncertainties and avoids surprises upon the arrival of the order in the country. The consumer now has more clarity about how much they will pay and less risk of retention or additional charges,” he states. .
Monthly PRC performance reports, released throughout 2025 by the Federal Revenue Service on its official portal, show that the program has become the primary mechanism for controlling international remittances, with thousands of e-commerce platforms adhering to the system. The measure aimed to increase transparency, reduce the time for releasing goods, and standardize tax collection, especially on purchases up to US$50. .
For André Peniche, understanding how this model works is essential before finalizing any purchase. “When the platform is certified in the Remessa Conforme Program, the Import Tax is reduced from 60% to 20% on purchases up to US\$50, and the amount already appears itemized in the..." checkout. ”This completely changes consumer planning. The state Value-Added Tax (VAT), known as ICMS in Brazil, continues to be levied on the total value of the transaction, with a rate that varies depending on the state," says the expert. .
According to the current regulations, purchases made on non-certified platforms are still subject to traditional taxation, with a 60% import tax and ICMS (a Brazilian state sales tax) being charged after the product arrives in Brazil. This can significantly increase the final cost and cause delays in customs clearance. Therefore, verifying that the website is enabled in the Remessa Conforme Program and keeping all transaction receipts has become a fundamental step in the process. .
Peniche emphasizes that international purchases should be approached as an informed and planned decision. “Today, it's not enough to just look at the advertised price of the product. It is essential to consider all the taxes involved, verify if the platform is certified under the Remessa Conforme Program, understand how the ICMS tax is collected, and evaluate the actual delivery time. When the consumer has access to this information before finalizing the purchase, they significantly reduce the risk of unexpected charges, merchandise retention, or delays in customs clearance,” he concludes. .
