The Brazilian Federal Government published, in an extraordinary edition of the Official Gazette (Diário Oficial da União) on May 12, 2026, Provisional Measure No. 1,357/2026, which eliminates the Import Tax on international purchases of up to US$ 50 made by individuals under the Remessa Conforme Program (Compliant Remittance Program).
The measure has been in effect since May 13, 2026.
Background: What Was the “Blusinhas Tax”?
Introduced in 2024, the so-called “taxa das blusinhas” (literally “blouse tax” or “small purchases tax”) consisted of a 20% Import Tax levied on low-value international purchases — up to US$ 50 — made through foreign e-commerce platforms such as Shein, Shopee, and AliExpress. The measure generated widespread backlash from consumers, particularly among lower-income groups.
What Changes Now?
With the enactment of Provisional Measure 1,357/2026 and the accompanying Ministry of Finance ordinance:
- Purchases up to US$ 50: exempt from Import Tax (reduced from 20% to 0%)
- Purchases between US$ 50 and US$ 3,000: remain subject to a 60% rate, with a fixed deduction of US$ 30 from the tax amount
- State-level ICMS (sales tax): continues to apply as usual — generally 17% to 20% depending on the state, and remains part of the final purchase cost
- No retroactive effect: the exemption applies only to purchases made after the measure entered into force; no refund or offset of previously paid taxes is permitted
Practical Example
For a US$ 50 purchase on a foreign platform:
| Scenario | Import Tax | ICMS (17%) | Estimated total cost |
| With the tax (before) | 20% = US$ 10 | ~US$ 12,29 | ~US$ 72,29 |
| Without the tax (now) | 0% | ~US$ 10,24 | ~US$ 60,24 |
Important: This Is a Provisional Measure!
As a Provisional Measure (Medida Provisória), the text must be approved by the National Congress within 120 days to remain valid. The congressional deadline is September 24, 2026 (subject to a possible extension due to the parliamentary recess from July 18 to 31).
If the measure is not voted on and converted into law within this period, the 20% Import Tax may be reinstated.
Legal and Economic Impact
The measure amends Decree-Law No. 1,804 of 1980, which governs the simplified taxation of international postal remittances, and delegates to the Ministry of Finance the authority to redefine applicable rates under the simplified import regime.
From an economic standpoint, the change directly benefits consumers using foreign platforms, but has raised concerns among domestic retailers, who argue in favor of a level competitive playing field.