{"id":3351,"date":"2026-05-14T13:35:36","date_gmt":"2026-05-14T16:35:36","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=3351"},"modified":"2026-05-14T13:34:04","modified_gmt":"2026-05-14T16:34:04","slug":"revogada-a-taxa-das-blusinhas-nova-mp-no-1-357-2026","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/revogada-a-taxa-das-blusinhas-nova-mp-no-1-357-2026\/","title":{"rendered":"End of the “Blusinhas Tax”: The new MP n\u00ba 1.357\/2026"},"content":{"rendered":"

<\/p>\n

The Brazilian Federal Government published, in an extraordinary edition of the Official Gazette (Di\u00e1rio Oficial da Uni\u00e3o)<\/em> on May 12, 2026, Provisional Measure No. 1,357\/2026<\/strong>, which eliminates the Import Tax on international purchases of up to US$ 50<\/strong> made by individuals under the Remessa Conforme Program<\/strong> (Compliant Remittance Program).<\/p>\n

The measure has been in effect since May 13, 2026.<\/p>\n

Background: What Was the “Blusinhas Tax”?<\/h3>\n

Introduced in 2024, the so-called “taxa das blusinhas”<\/em> (literally “blouse tax” or “small purchases tax”) consisted of a 20% Import Tax<\/strong> levied on low-value international purchases \u2014 up to US$ 50 \u2014 made through foreign e-commerce platforms such as Shein, Shopee, and AliExpress. The measure generated widespread backlash from consumers, particularly among lower-income groups.<\/p>\n

What Changes Now?<\/h3>\n

With the enactment of Provisional Measure 1,357\/2026 and the accompanying Ministry of Finance ordinance:<\/p>\n

    \n
  • Purchases up to US$ 50:<\/strong> exempt<\/strong> from Import Tax (reduced from 20% to 0%)<\/li>\n
  • Purchases between US$ 50 and US$ 3,000:<\/strong> remain subject to a 60% rate<\/strong>, with a fixed deduction of US$ 30<\/strong> from the tax amount<\/li>\n
  • State-level ICMS (sales tax):<\/strong> continues to apply as usual \u2014 generally 17% to 20%<\/strong> depending on the state, and remains part of the final purchase cost<\/li>\n
  • No retroactive effect:<\/strong> the exemption applies only to purchases made after the measure entered into force; no refund or offset of previously paid taxes is permitted<\/li>\n<\/ul>\n

    Practical Example<\/h3>\n

    For a US$ 50<\/strong> purchase on a foreign platform:<\/p>\n\n\n\n\n\n
    Scenario<\/strong><\/td>\nImport Tax<\/strong><\/td>\nICMS (17%)<\/strong><\/td>\nEstimated total cost<\/strong><\/td>\n<\/tr>\n
    With the tax (before)<\/strong><\/td>\n20% = US$ 10<\/td>\n~US$ 12,29<\/td>\n~US$ 72,29<\/td>\n<\/tr>\n
    Without the tax (now)<\/strong><\/td>\n0%<\/td>\n~US$ 10,24<\/td>\n~US$ 60,24<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Important: This Is a Provisional Measure!<\/h3>\n

    As a Provisional Measure<\/strong> (Medida Provis\u00f3ria<\/em>), the text must be approved by the National Congress within 120 days<\/strong> to remain valid. The congressional deadline is September 24, 2026<\/strong> (subject to a possible extension due to the parliamentary recess from July 18 to 31).<\/p>\n

    If the measure is not voted on and converted into law within this period, the 20% Import Tax may be reinstated.<\/p>\n

    Legal and Economic Impact<\/h3>\n

    The measure amends Decree-Law No. 1,804 of 1980<\/strong>, 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.<\/p>\n

    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.<\/p>\n

    <\/p>","protected":false},"excerpt":{"rendered":"

    The Brazilian Federal Government published, in an extraordinary edition of the Official Gazette (Di\u00e1rio Oficial da Uni\u00e3o) on May 12, 2026, Provisional Measure No. 1,357\/2026, […]<\/p>\n","protected":false},"author":2,"featured_media":3358,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[23,34],"class_list":["post-3351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario","tag-direito-tributario","tag-importacao"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=3351"}],"version-history":[{"count":6,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3351\/revisions"}],"predecessor-version":[{"id":3362,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3351\/revisions\/3362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/3358"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=3351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=3351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=3351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}