2024-04-04 13:35:05
The court decided to exempt import tax on shipments of up to US$100. The August 2020 process, initiated by a lawyer from Curitiba, caused the TRU (Regional Uniformization Panel) to decide in favor of the exemption. According to the lawyer, the exemption is provided for in article 2 of the Decree-Lei 1.804/80which provides for simplified taxation of international postal shipments
The total charge of R$498.76 by the National Treasury was contested on the grounds that, according to Decree-Law 1,804/1980, such imports should be exempt. A 2nd Federal Court of Curitiba recognized the buyer’s right in 2021a decision that the Union tried to reverse, without success.
The Union tried to argue that the exemption did not apply to orders delivered by private companies, only by the Post Office, but the Court did not accept this argument.
The Federal Regional Court of the 4th Region (TRF4) maintained the understanding of the first instance court, consolidating that the tax exemption applies to all international orders up to US$100, regardless of the means of transport.
What about Conformal Shipping?
The decision directly benefits consumers who make purchases on international websites such as Shein, AliExpress and Amazon, offering a new basis for contesting tax charges on purchases worth up to US$100.
However, it is important to highlight that this rule applies to cases prior to the implementation of the Compliant Shipping, which establishes an exemption limit for international imports at US$50, according to the most recent legislation from 2023.
Therefore, purchases made from the beginning of Conformal Remittance follow the new US$50 rule with exemption from the import tax, at least for now, the Brazilian industry took action against the exemption in this amount.
*With information from the TRF4 portal.
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