Our partners Ana Cláudia Utumi and Camila Tapias published an article in JOTA analyzing the contrasting approaches taken by Brazil and the European Union regarding the taxation of low-value international trade.
The article takes as its starting point the debate over the “blouse tax”—whose zero tax rate, provided for in Provisional Measure 1,357/2026, is pending congressional approval by September 8—to question why goods imported through foreign platforms are taxed at a lower rate than those purchased from Brazilian companies. At the same time, the European Union has begun levying customs duties on small shipments, citing consumer safety and fair competition as reasons for the change.
Ana and Camila argue that the tax neutrality provided for in the Consumer Tax Reform is not sufficient to level the playing field, since customs treatment, product inspection, and the responsibility of digital platforms must also be included in this discussion.
