Regulatory updates for Brazilian trade in 2026

Maria Fernanda Font
Maria Fernanda Font
4 min read
Customs documents on a work desk

This page lists, by date, the rule changes that affect companies importing into or exporting from Brazil and that already have a guide on Discover. Each row shows what changed, when it took effect and which guide explains it with the official sources.

The log is cumulative. The latest change sits at the top and earlier ones stay on the list, so you can compare today’s rule with the one that applied to your last shipment.

Upcoming dates already set

Date

Where

What changes

Guide

By 1 Nov 2026

European Union

The handling fee per small parcel set out in the EU customs reform comes into force.

EU customs reform

30 Dec 2026

European Union

EUDR applies to medium and large operators and traders.

EUDR

30 Jun 2027

European Union

EUDR applies to micro and small operators.

EUDR

1 Jul 2027

United States

Public Law 119-21 repeals the de minimis exemption for commercial shipments.

Shipping to the US

1 Jul 2028

European Union

The temporary flat duty of EUR 3 per item on low-value parcels ends; each product then pays the normal tariff rate.

EU customs reform

Changes in force in 2026

Date

Where

What changed

Guide

21 Sep 2026

European Union

Phased implementation of the EU customs reform begins, after Parliament and Council adopted the text on 16 Sep 2026.

EU customs reform

18 Sep 2026

United States

CBP tightens validation of Importer of Record (IOR) data for new and existing importers.

New CBP rules

24 Jul 2026

United States

The Section 301 forced-labour surcharge of 10% to 12.5% takes effect for goods made in one of the 60 economies investigated.

Section 301

22 Jul 2026

United States

Goods made in Brazil pay an additional 25% Section 301 tariff, except for the Annex I exemptions.

Section 301

15 Jul 2026

Brazil

Secex Ordinance 523 allows certificate of origin issuers to operate anywhere in the country.

Certificate of origin

13 Jul 2026

European Union

The European Commission adopts the delegated act amending EUDR Annex I and the implementing act for the Information System.

EUDR

1 Jul 2026

European Union

The import duty exemption for parcels up to EUR 150 ends; they now pay EUR 3 per item.

EU customs reform · IOSS

1 May 2026

Mercosur and EU

The Interim Trade Agreement between the two blocs, signed on 17 Jan 2026, enters into force.

Certificate of origin

29–30 Apr 2026

Brazil

Decree 12,955 regulates CBS and CGIBS Resolution 6 regulates IBS.

Tax reform

24 Apr 2026

Brazil

Secex Ordinance 487 approves the new editions of the Drawback Suspension and Drawback Exemption manuals.

Drawback

6 Apr 2026

Brazil

The electronic content declaration (DC-e) becomes mandatory and replaces the paper declaration.

DC-e and DACE

1 Jan 2026

Brazil

The tax reform transition starts, with rates of 0.1% IBS and 0.9% CBS for 2026 taxable events. The guide explains when payment is waived.

Tax reform

1 Jan 2026

European Union

CBAM enters its definitive phase after the transitional period from October 2023 to December 2025.

CBAM

How to use this log

Before you price a sale or book a shipment, check whether any row affects your product, destination or tax regime, and open the guide for that topic. Each guide has the step-by-step and the official sources for the change.

If you import by courier, the tax calculation rules are in Simplified Taxation Regime (RTS). Country-specific guides are in Shipping guides by country.

For information only. Dates and rules come from the official sources cited in each guide and may change. Before making a decision, check the official source or ask your customs broker.