OBS_VALUE: From 1/8/2024 on (date defined by Provisional Measure 1,236/2024 below), the simplified taxation regime (RTS) will apply to the collection of import tax on goods contained in international postal consignments, with the following rates: - 20% for goods with a value of up to USD 50.00 purchased and imported by natural persons from e-commerce sites certified by the Federal Revenue Service of Brazil (Receita Federal) under a compliance programme (Programa Remessa Conforme - PRC);- 60% rate, with a deduction of USD 20.00 from the due import tax, for goods with a value from USD 50.01 up to USD 3,000.00 purchased and imported by natural persons from e-commerce sites certified under the PRC;- 60%, with no deduction, for goods of any value purchased and imported by natural persons from e-commerce sites that are not certified under the PRC, or purchased and imported by legal persons.The PRC programme aims at facilitating e-commerce transactions and companies can voluntarily adhere to it, upon certification attesting compliance with the criteria defined in Ordinance COANA No. 130/2023 (Portaria COANA No. 130, de 25 de julho de 2023, Dispõe sobre o Programa Remessa Conforme (PRC). Adopted 01/08/2023, available at: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=132287). From 01/08/2023 until 01/08/2024, a de minimis regime exempted from import tax goods imported through postal or international air parcels worth up to USD 50.00, if the goods were intended for natural persons, provided that the sender companies met the requirements of the PRC, among which is the payment of the state tax levied on the import. Until 01/08/2023, goods that were part of an international postal shipment worth up to USD 50.00 would only be cleared with exemption from import tax provided that the sender and recipient were natural persons.For more information, see: https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/preciso-pagar-impostos-nas-compras-internacionais/quais-sao-os-impostos-devidosOther relevant sources:- Provisional Measure No. 1,236/2024 that amends Decree-Law No. 1,804 of 3 September 1980, which provides for simplified taxation of international postal consignments, and Law No. 14,902 of 27 June 2024, which establishes the Green Mobility and Innovation Programme (Mover Programme), adopted 28/06/2024, available at https://www.planalto.gov.br/ccivil_03/_Ato2023-2026/2024/Mpv/mpv1236.htm. - Decree Law No. 37/1966 (Dispõe sobre o imposto de importação, reorganiza os serviços aduaneiros e dá outras providências), Adopted 01/01/1967, last amended 21/12/2010. Available at: https://www.planalto.gov.br/ccivil_03/decreto-lei/Del0037.htm- Normative Instruction No. 680/2006 (Disciplina o despacho aduaneiro de importação), Adopted 02/10/2006, Last amended 01/07/2023, available at: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=15618&visao=anotado- Normative Instruction RFB No. 1737/2017 (Instrução Normativa que dispõe sobre o tratamento tributário e os procedimentos de controle aduaneiro aplicáveis às remessas internacionais, e altera a Instrução Normativa RFB nº 1.059, de 2 de agosto de 2010, que dispõe sobre os procedimentos de controle aduaneiro e o tratamento tributário aplicáveis aos bens de viajante), Adopted 19/10/2017), Articles 20-B to 20-D. Available at: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?naoPublicado=&idAto=86226&visao=anotado