A measure to be announced soon by the government to crack down on the smuggling of goods caused controversy this week. Changes in purchasing inspection online, combined with the end of the tax exemption for orders between individuals, provoked a wave of clarifications from the Ministry of Finance.
The folder clarified that the current tax system for internet purchases will not change. All purchases, even those of low value, pay a 60% tariff to the Federal Revenue if they are caught in the inspection, currently carried out by sampling.
The Ministry of Finance, however, confirmed to Brazil Agency that the government intends to issue a provisional measure that ends the exemption for low-value orders for non-commercial purposes. The measure aims to end abuses committed by websites that send goods with individual senders, splitting the shipment into several packages to evade taxes.
Currently, orders between individuals for non-commercial purposes do not pay Import Tax if they do not exceed US$ 50. The benefit has existed since 1980, with the value of US$ 100, and the limit was reduced by half in the late 1990s.
The measure will be forwarded along with changes in the foreign purchase inspection system. In a note issued on Tuesday (11) evening, the IRS clarified that the government is studying a way for the websites abroad fill out a declaration online when the goods leave for Brazil.
Under the new model, the document must have the full identification of the exporter and importer and the value of each commodity. In case of underbilling or incomplete or incorrect data, a fine will be charged.
These measures, informed the Treasury, will speed up inspection. This is because the goods that enter the country with the declaration online completed by the company will pass through the so-called “green channel”, arriving in Brazil already released to the consumer. According to the Revenue, the new system will allow inspections to focus on orders that are more likely to be camouflaged contraband.
“The Revenue will focus its inspection on higher risk shipments, in which our risk management systems, fed by advance declarations, indicate a greater risk of inconsistencies. Over time, the consumer himself will prefer to buy from reliable companies, which strictly comply with Brazilian legislation”, highlighted the Revenue in the statement. Currently, the Revenue inspects orders from abroad by sampling, at customs or at Post Office storage posts.
At the beginning of the month, the Minister of Finance, Fernando Haddad, had informed that the government was studying measures to combat smuggling. At the time, he had not detailed the measures, only informed that some e-commerce companies that act dishonestly cause losses of BRL 7 billion to BRL 8 billion per year.
How it works
Currently, imports by individuals cannot exceed US$ 3,000 per operation. Up to US$ 500, the tax is simplified and corresponds to 60% of the purchase, including the value of the product and any shipping and insurance fees. From US$500 to US$3,000, the Tax on the Circulation of Goods and Services (ICMS), administered by the states, and a customs clearance fee of R$150.
Above US$ 3,000, the purchase is considered a legal entity. Each product is charged according to the Import Tax and other taxes are added, such as the Tax on Industrialized Products (IPI), the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (Cofins).
The Federal Revenue monitors companies that abuse the artifice to impersonate individuals. Those who make repeated purchases close to that amount are usually investigated. If the purchase is made in another foreign currency, the Federal Revenue Service checks compliance with the limit, converting the purchase value into dollars at the quotation on the day the goods are inspected.
The consumer can pay taxes for the site of the post office, by means of a bank slip or credit card. Some private carriers charge taxes upon delivery to the buyer’s home. Some online stores charge a tax estimate at the time of purchase and refund the difference the following month to your credit card. The deadline for payment of the tax corresponds to 30 days for orders transported by the Post Office and 20 days for private carriers, from the release of the goods by the Federal Revenue Service.
exemptions
Currently, Import Tax is not charged in two situations. The first is the exemption established by law for books, magazines (and other periodicals) and medicines. In the case of medicines, purchases by individuals of up to US$ 10,000 are exempt, with the product released only if it meets the standards of the National Health Surveillance Agency (Anvisa).
Orders of up to US$ 50 also do not pay tax. However, the benefit is only granted if the shipment takes place between two individuals, without commercial purposes. This is the exemption with which the government intends to end, on the grounds that several websites take advantage of the loophole to avoid paying taxes.
A 1980 decree exempted parcels of up to US$100 when the recipient was an individual. In 1999, the limit was reduced by half by an ordinance from the former Ministry of Finance, with the addition of the requirement that the sender also be an individual. This is the guidance followed by the Federal Revenue Service. However, there are court decisions that set the limit at US$100, based on the 1980 decree.
Even if you manage to escape taxes, the customer will not be able to escape postage fees. The Post Office charges R$ 15 per delivery. The money covers transport and inspection costs. The customer must enter the tracking of objects, in site of the state-owned company, and check whether the page has the information “Awaiting payment of postal order”.
Normally, Correios also send a letter to the buyer notifying that the goods are stopped at one of the international order processing centers, at the international airports of Guarulhos (SP), Galeão (RJ) and Curitiba, where they undergo X-ray and by sniffer dogs.
Eventually, Correios asks for clarification, such as proof of value and content, medical prescriptions and import authorization. Goods that are suspicious or contain content that poses a biological, health, physical or other type of risk are sent to inspectors from the Ministry of Agriculture, the Army, Anvisa and other agencies. The list of goods prohibited from entering the country is in the site of the Post Office.
For customers of private carriers, the value is usually included in the freight. If it is not included, as with small carriers, R$ 15 is also usually charged.
fines and returns
If the Federal Revenue Service finds errors or attempted fraud in the invoices, the buyer must pay the tax due, with a fine. Fines vary depending on the situation.
When the declared value is different from the actual value of the goods calculated by the Tax Authorities, two fines are charged: an administrative one, equivalent to 100% of the difference, and a tax one, of 37.5% on the same difference. In this case, the buyer will have to pay the tax, plus the 100% fine and the 37.5% fine.
If any product in the package was not declared on the invoice, the fine is equivalent to 75% of the difference in the tax due, with the consumer also paying the tax on the undeclared item. If the purchase enters the country with an exemption declaration, and the Revenue does not accept the exemption, the buyer will have to disburse the tax due plus a fine of 37.5%.
If an imported product comes with damage and needs to be returned for repairs or exchange, the consumer may resort to Temporary Export. In this case, it is necessary to issue a special guideavailable on site of the Post Office. The page explains all the procedures to be followed.
How to appeal charged amounts
Anyone who disagrees with the tax or fine can appeal. In this case, it is necessary to fill out a form provided by the Post Office or by the private carrier within the period for payment of charges, 30 days for orders transported by the state-owned company and 20 days for private companies.
At Correios, the revision can be requested in the “My Imports“, at the site of the company. The system itself allows the sending of documents to support the appeal.
The Federal Revenue analyzes the complaint in a single instance (only once) and communicates the decision through the Post Office or the private carrier. Anyone who feels dissatisfied can appeal to the Federal Court, with the possibility of filing a lawsuit in special federal courts if the total amount questioned is equivalent to up to 60 minimum wages (R$ 66 thousand, currently).
