Brazil's small-parcel import tax changed in May 2026. What do you pay now?
A two-minute read on what it was, what it became, and what your state's ICMS still collects.
Three milestones
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Law 14.902/2024 enacted. Creates the "Remessa Conforme" program with a 20% federal import duty on international purchases up to US$ 50.
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Several states raise ICMS from 17% to 20% (ICMS Convention).
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Provisional Measure 1.357/2026 zeroes the federal duty for the US$ 0–50 bracket. In force immediately. Must be converted into law by Congress within 120 days.
Before · After
| Range | Before (until 2026-05-11) | Now (since 2026-05-12) |
|---|---|---|
| US$ 0.01 – US$ 50 | Federal duty 20% | Federal duty 0% |
| US$ 50.01 – US$ 3,000 | Federal duty 60% (with deduction) | Federal duty 60% (unchanged) |
| State ICMS | 17% (20% in some states) | 17% (20% in some states) — unchanged |
ICMS is a state-level tax and was not changed by Provisional Measure 1.357/2026. The May 2026 reform only affects the federal duty.
Two examples
A US$ 25 purchase (≈ R$ 130 · rate R$ 5.20)
Before: ~R$ 26 federal + ~R$ 32 ICMS ≈ R$ 58 in taxes.
Now: R$ 0 federal + ~R$ 27 ICMS ≈ R$ 27.
Difference: about R$ 31 less.
A US$ 80 purchase (≈ R$ 416 · above the US$ 50 threshold)
Tax treatment is largely unchanged. The federal duty stays at 60% in this bracket (with a deduction), and your state's ICMS applies as before.
Heads up: the change still needs to become law
⚠️ Provisional Measure 1.357/2026 is in force, but has a deadline
The provisional measure has been in force since 2026-05-12, but Brazil's National Congress must convert it into permanent law within 120 days (approximately until September 2026). If that does not happen, the 20% federal duty may return.