The Brazilian Federal Revenue, through a decree published in the Official Gazette (DOU) on July 26, provided guidance on the “Remessa Conforme” program, a compliance initiative directed at foreign marketplaces.
This voluntary program aims to target large digital sales platforms, anticipating information related to international e-commerce purchases. It seeks to increase efficiency in risk management application and reduce transportation and storage costs.
To join the program, foreign companies must designate a representative in Brazil, who can be an individual or legal entity, and provide their Trader Identification Number (TIN) in the certification request form. Companies must also have a contract with the Correios (Brazilian Post) or a courier company and commit to providing information for filling out the Import Declaration of Shipments (DIR).
Purchases made on websites of companies that join the Remessa Conforme program will have priority processing, entering through the so-called “green channel,” provided that the Import Declaration of Shipments (DIR) is correctly filled out.
It is important to note that it will be necessary to charge the recipient for tax amounts. Currently, only the ICMS tax will be charged, at a standard rate of 17%. This payment will be made in advance, allowing for accelerated processing of imports and international shipments upon arrival in the country.
Additionally, purchases valued at up to US$ 50 will be exempt from import tax, even if the sender is a legal entity. Previously, the exemption from import tax only applied to shipments between individuals, which could lead to a greater number of foreign companies joining the program.