It ended the federal import duty, not every tax. Since 12 May 2026, an individual buying up to US$ 50 from a certified site pays 0% import duty but still pays ICMS of 17% to 20%, depending on the state.
Remessa Conforme in Brazil: how the program works in 2026
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Remessa Conforme is the Brazilian Federal Revenue Service (Receita Federal) program that certifies e-commerce companies, Brazilian or foreign, to sell into Brazil with taxes collected at checkout. For individual buyers on certified sites, Brazil's import duty is zero up to US$ 50, and clearance gets priority. State ICMS tax always applies.
If you sell to Brazilian consumers, or ship parcels into Brazil for clients, the questions you get are rarely about the program itself. They are about the bill: why one order arrived with nothing to pay at the door while another sat waiting for duties. The answer usually comes down to three things the Receita checks on every shipment. Who sold it, what it cost including freight, and who bought it.
What is the Remessa Conforme program?
It is a voluntary certification run by the Receita Federal and regulated by Portaria Coana 130/2023, an ordinance issued by the customs administration. The company accepts transparency and control rules. In return, purchases made by individuals on its platform get differentiated tax and customs treatment.
In practice, a certified site takes on three tasks that used to wait until the parcel reached Brazil:
- show, on every product page, that the item comes from abroad and will be imported, with the total broken down into product, freight, insurance, import duty, ICMS and other charges;
- collect the taxes at checkout, together with the price of the order;
- send the documents and the taxes before the parcel arrives in Brazil, so customs can review the shipment in advance.
The program covers both postal shipments and express shipments handled by courier companies, according to the Receita itself. Source: Receita Federal, International Purchases Portal, September 2026.
Which companies can get certified, and how?
Any e-commerce company, Brazilian or foreign, that brokers sales through its own or a third-party platform, website or digital channel can apply. The request is filed as a digital process on gov.br, Brazil's federal services portal, under "Assuntos Aduaneiros" (customs matters).
The document list shows what the Receita wants to see before granting the benefit:
- the application form, Annex I of Portaria Coana 130/2023;
- a contract with the carrier that will deliver in Brazil, such as a courier company;
- a model of the product page and of the label attached to each shipment;
- a tax and customs compliance program covering customs fraud, smuggling and counterfeiting;
- a policy for admitting and monitoring the sellers registered on the platform;
- for Brazilian companies, enrollment in the DTE (Domicílio Tributário Eletrônico, the electronic tax mailbox); for foreign companies, a document authorizing their representation in Brazil.
The decision is issued in the process itself, and the certification is published as an executive declaratory act in the Diário Oficial da União, Brazil's official gazette. Source: gov.br, Remessa Conforme certification service page, updated August 2026.
One detail trips people up: certified does not mean live. The Receita keeps two lists, one of companies that have already implemented the program on their sites and one of certified companies still rolling it out. The tax treatment applies on the first list, which had more than 50 names on 22 September 2026.
How much tax does a buyer pay under Remessa Conforme in 2026?
For an individual buying from a certified site, the import duty (Imposto de Importação) is zero when the customs value is up to US$ 50. Above that, the rate is 60%, with a fixed US$ 30 deduction from the duty. ICMS, the state tax on goods, applies at 17% to 20% depending on the state. The rule covers declarations registered since 12 May 2026. Source: Receita Federal, September 2026.
Customs value is product plus freight plus insurance. A US$ 45 item with US$ 8 of freight adds up to US$ 53 and falls out of the zero band.
The table sums up the four most common scenarios for parcels of up to US$ 3,000, under the rule published by the Receita:
Scenario | Import duty | ICMS | When it is paid |
Individual (CPF), certified site, up to US$ 50 | 0% | 17% to 20% | At checkout |
Individual, certified site, US$ 50.01 to US$ 3,000 | 60%, minus US$ 30 | 17% to 20% | At checkout |
Individual, site outside the program | 60%, no deduction | 17% to 20% | After arrival, before delivery |
Company (CNPJ), any site | 60%, no deduction | 17% to 20% | After arrival, before delivery |
The Receita illustrates the math with a notional exchange rate of R$ 5.00 per dollar and 17% ICMS, calculated on a tax-inclusive basis. On a R$ 100 purchase from a certified site, import duty is zero and ICMS comes to R$ 20.48.
On a R$ 330 purchase, 60% duty would be R$ 198. The US$ 30 deduction (R$ 150) brings it down to R$ 48, and ICMS is R$ 77.42, for R$ 125.42 in taxes. The same purchase from a site outside the program pays R$ 198 in import duty and R$ 108.14 in ICMS, a total of R$ 306.14.
What changes for buyers on a certified site?
The timing of the charge changes, and so does predictability. Taxes are part of the cart total, the paperwork reaches the Receita before the parcel does, and the shipment gets priority in customs clearance. As a rule, the parcel spends less time in customs, but the Receita warns that it can still be inspected after arrival.
Three checks prevent most headaches:
- Confirm the company is on the list of certified sites with the program already implemented, published on the Receita's International Purchases Portal.
- Look at the order confirmation page, not only the product listing. For the Receita, the tax counts as paid only when it is itemized at checkout; a figure shown only in the listing does not count, and the purchase falls back to the 60% rule.
- Keep the order confirmation and the tracking number. If the parcel is returned, the refund of import duty and ICMS is requested from the certified site, with proof that the parcel is yours.
If the site does not charge the taxes, the Receita's advice is to decline the purchase, because the parcel will be taxed on arrival without the benefit. The Receita also warns that it never sends payment slips, calls or emails demanding duties on parcels. Source: Receita Federal, September 2026.
What does Law 15,502/2026 change in Remessa Conforme?
Law No. 15,502 of 10 September 2026 (Lei 15.502) converted Provisional Measure No. 1,357 of 12 May 2026 into law. That was the date on which import duty on program purchases of up to US$ 50 dropped from 20% to zero. The law authorizes the Ministry of Finance to set, by its own act, a zero rate in the band up to US$ 50 and a 30% rate in the band up to US$ 3,000, with different treatment for postal shipments, express shipments and companies inside or outside a compliance program.
The act that would apply the 30% rate has not been published. Until it is, purchases above US$ 50 remain at 60% with the US$ 30 deduction. Source: Law 15,502, Planalto (Brazil's presidential legal portal), and Receita Federal, September 2026.
The law also sets new obligations for program participants:
- certified platforms and logistics operators must run controls against undervaluation, artificial splitting of shipments and concealment of the sender, including traceability of foreign sellers and electronic records of each transaction;
- the Executive may cap how many times, or how often, an individual can use the zero rate, specifically to curb split shipments and resale;
- goods bought on certified platforms may be cleared at the exchange rate on the date of purchase;
- the Ministry of Finance must assess the economic effects of the regime at least every six months, with the first assessment due within three months of publication.
For anyone selling into Brazil, the message is plain. Splitting an order to stay under US$ 50 is now an explicit monitoring target. When the Receita finds it, it taxes each parcel on what is physically inside and may fine the importer for an inaccurate declaration.
How is Remessa Conforme different from a courier import under the RTS?
Remessa Conforme certifies the seller. The RTS (Regime de Tributação Simplificada, Brazil's simplified tax regime) is the method used to tax international parcels worth up to US$ 3,000, for individuals and companies alike, whether they travel by post or by courier. Every program purchase goes through the RTS, but not every RTS shipment gets the program's rates.
If the buyer orders from a store outside the program and the parcel travels by courier, the general rule applies: 60% import duty plus ICMS. The courier company, DHL Express for example, files the parcel import declaration; after clearance, the recipient has up to 20 days to pay the taxes on the carrier's website, and delivery depends on that payment. Source: Receita Federal, September 2026.
The step-by-step for that route is in the guide to courier imports and the RTS in Brazil. Above US$ 3,000, the shipment leaves the simplified regime and follows the standard process for importing into Brazil.
Does Remessa Conforme apply to business purchases?
No. The zero rate and the US$ 30 deduction are for individuals only. When the buyer is a company using its CNPJ (the Brazilian company tax ID), the Receita applies the general rule of 60% plus ICMS, even on a certified site and even below US$ 50, charged on arrival. Source: Receita Federal, September 2026.
For companies importing inputs, spare parts or goods for resale, the math depends on tariff classification, the import regime and the total landed cost. The guide on what import duty is and how it is calculated walks through the basics.
The cases in which Brazilian law actually waives the duty, such as samples with no commercial value, are covered in the guide to import duty exemptions in Brazil.
Frequently asked questions about Remessa Conforme in Brazil
Check the list of certified companies on the Receita Federal's International Purchases Portal, which shows the trade name, the certification act and the contracted carriers. At checkout, make sure import duty and ICMS are itemized on the order confirmation page.
Yes. The limit uses the customs value, which adds product, freight and insurance, according to the Receita Federal.
That happens when the tax was not itemized at checkout or when the declaration was filed without the program data. In both cases the normal taxation applies, and the Receita tells buyers to take it up with the site where they bought.
No. The law authorizes the Ministry of Finance to set 30% in the band up to US$ 3,000, but as of 22 September 2026 the act had not been published, and the rule remained 60% with a US$ 30 deduction.
Sources
- Receita Federal (Federal Revenue Service): Remessa Conforme program: what it is and how it works
- Receita Federal: Current rules: taxation of international purchases since 12 May 2026
- Receita Federal: Advantages of buying under Remessa Conforme
- Receita Federal: Companies certified in the Remessa Conforme program
- gov.br: Remessa Conforme certification service
- Receita Federal: International Parcels Manual: Taxation
- Receita Federal: Parcels worth up to US$ 50
- Receita Federal: Questions and answers on international parcels
- Presidency of the Republic (Planalto): Law No. 15,502 of 10 September 2026
- Presidency of the Republic (Planalto): Provisional Measure No. 1,357 of 12 May 2026
Shipping into Brazil for your business
Remessa Conforme solves the personal purchase. When the shipment belongs to your company, what matters is something else: an accurate declaration, documents that match each other and a carrier that files the clearance and shows the taxes before delivery.
If you ship to or from Brazil regularly, open a DHL Express business account and have an international courier handling the transport and customs clearance of your shipments.
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