What happens to Brazilian retail when a product from China arrives cheaper than the same item on the shelf of a national store? In September 2026, the law that ended the so-called "blouse tax" came into full effect , and the new configuration of tariffs and taxes on international purchases reshaped the accounts of those who sell imported products in the country.
The change isn't just technical; it affects margins, pricing, and the strategy of any store that relies on imported items, requiring quick analysis from anyone who wants to remain competitive.
On this page you will find:
Tariffs and taxes on imported goods: the essentials
Before we get into the details, here's a summary of what has become effective:
- The tax on blouses was reduced to zero.The federal import tax of 20% on international purchases of up to US$50 has been reduced to zero. The rule has been in effect since May 13, 2026, and was enacted into law on September 10, 2026 (MP 1.357/2026).
- The state ICMS tax continuesAll international orders are taxed between 17% and 20%, depending on the state; ten states raised the rate to 20% in April 2025.
- Above US$50 the rule has changed little.For purchases from US$50,01 to US$3, the import tax remains at 60%, now with a fixed deduction of US$30.
- The national retail sector reacted againstEntities such as CNC and FecomercioSP defend maintaining the tax, alleging a breach of tax equality in relation to foreign sellers.
- The effect goes beyond clothing.Electronics, footwear, cosmetics, toys, and construction materials are among the sectors monitored by the government.
- The bill is high.The Ministry of Finance projects a revenue loss of nearly R$ 10 billion between 2026 and 2028 with the end of the tax collection.
What has changed in tariffs and taxes on international purchases?
The "blouse tax" was created in August 2024, within the "Remessa Conforme" Program , to charge a 20% import tax on international purchases up to US$50 (the range where most orders placed on platforms like Shein, Shopee, and AliExpress fall ). The idea was to bring the tax burden on imported products closer to that levied on domestic retailers.
In May 2026, Provisional Measure 1.357/2026 eliminated this federal tax rate. Congress approved the text in early September, and presidential approval was granted on September 10, making the change permanent. The remaining tax on purchases up to US$50 is the state ICMS tax, which varies between 17% and 20%.
| Purchase range | Before (until May 2026) | Agora |
|---|---|---|
| Up to $50 | 20% Import Tax + ICMS (Brazilian state sales tax) | 0% Import Tax + ICMS (17% to 20%) |
| US$50,01 to US$3 thousand | 60% Import Tax + ICMS (Brazilian state sales tax) | 60% with a fixed deduction of US$30 + VAT. |
| State ICMS | 17% a 20% | 17% to 20% (unchanged) |
The practical point: a $30 product that previously arrived with a 20% federal tax now enters without that charge, paying only the ICMS (state sales tax). Ultimately, this means a lower final price for the consumer who buys directly from abroad.
Why the end of the blouse tax is putting pressure on national retail.
Here's the problem for the sector. By making direct purchases from abroad cheaper, the measure widens the gap between the price of imported goods and the price of products sold by Brazilian stores (which bear tax, labor, logistics, and physical infrastructure costs that the foreign seller does not have).
The reaction was organized. In June 2026, 63 entities, including FecomercioSP , signed a manifesto in favor of maintaining the tax. The National Confederation of Commerce argued that the tax served as an instrument of tax equality between national and foreign companies. The sector also points out that the dispute is not limited to clothing; electronics, footwear, cosmetics, toys, and construction materials are also affected.
For the government, the decision has a clear fiscal cost. Revenue from the tax was around R$ 5 billion in 2025, and the Treasury estimates it will forgo almost R$ 10 billion between 2026 and 2028. Therefore, the law itself provides for revisions: an initial analysis within three months, followed by evaluations every six months and an annual report to Congress, monitoring employment, prices, competitiveness, and purchase volume.
How can those who sell imported goods prepare?
The situation is not just one of threat. It necessitates a review that, if carried out now, will protect operations in the coming quarters.
The first step is to reprice with data in hand. It's worth comparing the cost of commercially importing and reselling with the price the consumer finds buying directly from abroad. Where the difference becomes unsustainable, the way forward is to review suppliers, renegotiate volumes, or adjust the product mix.
The second is to compete where direct imports are weak: delivery time, customer service in Portuguese, return policy, warranty, curation, and after-sales service. Those who buy from international platforms accept waiting weeks and forgo local support, and that is precisely the space where national retail excels.
Finally, closely monitoring periodic revisions to the law prevents being caught off guard. The rule may change again according to reports from the Ministry of Finance , and adjusting margins and inventory in advance costs less than reacting afterward.
What remains
The elimination of the tax on blouses reorganizes the tariffs and taxes that define the price of imported goods in Brazil, and the effect falls on those who sell these products domestically. It's not a one-off adjustment; it's a change in the competitive landscape that calls for repricing, differentiation, and attention to future revisions of the law.
To keep up with what drives taxation and e-commerce operations, it's worth exploring other content on the e-Plus blog , where we closely follow the decisions that change the digital retail landscape.
Frequently asked questions about tariffs and taxes on imported goods.
What is the rate for blouses?
"The 'blouse tax' is the nickname for the 20% federal import tax that began to apply in August 2024 to international purchases of up to US$50. The name comes from inexpensive clothing bought on foreign websites, although the tax also applied to electronics, cosmetics, and other low-value items."
Has the tax on blouses finally ended?
Yes. The 20% federal tax rate on purchases up to US$50 was eliminated by Provisional Measure 1.357/2026, in effect since May 13, 2026, and sanctioned as law on September 10, 2026. The law provides for periodic reviews, so the rule may be reevaluated in the future.
What taxes are still levied on international purchases?
Even with the end of the federal tax, the state ICMS tax continues to be charged on all international orders, with rates between 17% and 20% depending on the state. Purchases over US$50 remain subject to a 60% import tax, with a fixed deduction of US$30, plus the ICMS tax.
Is the elimination of the blouse tax good or bad for national retail?
It depends on which side you're looking at. For the consumer, it means cheaper imported products. For domestic retailers, it increases competitive pressure, since Brazilian stores maintain costs that foreign sellers don't have. Industry associations are calling for a review of the measure for this reason.
