International purchases underwent tax changes in 2025 and require consumer attention

The advance of international e-commerce in Brazil in 2025 brought structural changes in the rules of taxation and control of purchases made abroad. Still, the volume of orders remains high. Data from the Federal Revenue indicates that, in October alone, more than 16 million international shipments arrived in the country, with about 96% of them processed within the Compliant Shipping Program (PRC), a mechanism that allows the early declaration and collection of taxes at the time of purchase. The result, according to the official report of the agency, shows the consolidation of cross-border e-commerce and the adaptation of consumers and platforms to the new model of taxation and supervision.

The tax lawyer and specialist in international investments, Andre Peniche, closely follows the impacts of the new rules on the Brazilian consumer.“The main practical transformation is in anticipation of the collection of taxes at the time of purchase, which reduces uncertainties and avoids surprises in the arrival of the order to the country.The consumer has more clarity about how much he will pay and less risk of retention or additional collection”, he says.

Monthly PRC results reports, released throughout 2025 by the IRS on its official portal, show that the program has consolidated itself as the main mechanism for controlling international shipments, with thousands of e-commerce platforms adhering to the system. The measure aimed to increase transparency, reduce the time of release of goods and standardize the collection of taxes, especially in purchases up to US$ 50.

For Andre Peniche, understanding how this model works is essential before finalizing any purchase. “When the platform is certified in the Conforming Shipping Program, the Import Tax is reduced from 60% to 20% on purchases up to US$ 50, and the amount already appears discriminated in the checkout. This completely changes consumer planning. The state Goods and Services Circulation Tax (ICMS) continues to be charged on the total amount of the operation, with a rate that varies according to the” state, says the expert.

According to the rules in force, purchases made on non-certified platforms are subject to traditional taxation, with Import Tax of 60% and ICMS charged after the arrival of the product to Brazil, which can significantly increase the final cost and generate delays in customs clearance. Therefore, checking if the site is enabled in the Conforming Shipping Program and keeping all proof of the operation has become a fundamental step of the process.

Peniche reinforces that international purchase should be seen as an informed and planned decision. “Today, it is not enough to just look at the price of the advertised product. It is essential to consider all taxes involved, verify that the platform is certified in the Conforming Shipping Program, understand how the collection of ICMS works and evaluate the actual delivery time. When the consumer has access to this information before finalizing the purchase, he significantly reduces the risk of unexpected charges, retention of the merchandise or delays in customs clearance”, he concludes.