The Federal Revenue will intensify the inspection of the payment of taxes on products imported via electronic commerce. According to the agency, there will be no tax increase, as today there is already a 60% tax on the value of the order, “but that has not been effective”.
“What is being proposed are tools to enable effective inspection and tax demand through risk management”, he informed. “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”, explains the statement.
The Revenue’s proposal is to oblige the presentation of complete and advance import declarations, with complete identification of the exporter and importer. In case of underbilling or incomplete or incorrect data, there will be a fine.
Currently, there is tax exemption on international remittances up to US$ 50, only for transactions made from individuals to individuals. However, the agency is proposing changes in order processing to prevent fraud by large foreign companies.
“This benefit is only for sending from individuals to individuals, but it has been widely used fraudulently, for sales made by foreign companies”, explained the agency in a press release, on the night of this Tuesday (11) to clarify information disclosed. by the press that the agency would end this specific tax exemption.
The Revenue wants to give the same treatment to remittances from legal and natural persons. “Today remittances by individuals of goods with relevant value are absolutely inexpressive. This distinction is only serving widespread fraud in shipments, ”he argued.
For the Revenue, the measures aim to benefit consumers. “With the advance declaration, the goods can arrive in Brazil already cleared (green channel), and can go directly to the consumer”, he said. “Over time, the consumer himself will prefer to buy from reliable companies, which strictly comply with Brazilian legislation”, he adds.
Charge
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).
In two situations the Import Tax is not charged. 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).
Finally, orders of up to US$ 50 do not pay tax either, a benefit only granted if the shipment takes place between two individuals, without commercial purposes.
