The Brazilian federal government plans to reintroduce a tax on international purchases of up to U.S. 50 starting in 2027 [1].

This move targets the current exemption for low-value imports, which has sparked debate over fair competition between domestic retailers and foreign e-commerce platforms. By integrating this levy into the new Contribution of Goods and Services (CBS), the government aims to expand its tax base and stabilize revenue under a wider tax reform [2].

Finance Minister Dario Durigan said the measure may be necessary to prevent market instability. "In case of disruption, it is necessary to evaluate and, if necessary, resume the blusinha tax," Durigan said [3].

While some government spokespeople confirm the tax will return in 2027 [1], other reports suggest internal divisions within the administration regarding the timing and necessity of the move [4]. Some officials said the return should not be automatic but rather a response to specific economic imbalances [3].

Currently, international purchases up to U.S. 50 [2] benefit from a temporary exemption. The proposed shift to the CBS framework would remove this loophole, effectively ending the era of tax-free small imports for Brazilian consumers.

This transition is part of a larger effort by the Ministry of Finance to modernize the country's complex tax system. The government is balancing the need for increased arrecadação with the potential for public backlash from consumers accustomed to cheap imports from overseas marketplaces.

"In case of disruption, it is necessary to evaluate and, if necessary, resume the blusinha tax,"

The reintroduction of the 'blusinha tax' signifies a shift toward protectionism and fiscal tightening. By removing the U.S. 50 exemption, Brazil is attempting to level the playing field for local businesses that cannot compete with the pricing of tax-exempt international shipments, while simultaneously securing a new stream of revenue via the CBS tax reform.